1c: Social contribution on corporation tax. Duties and penalties

I. – The social contribution mentioned in article 235 ter ZC is collected in the same way as corporation tax and subject to the same guarantees and penalties. It is paid spontaneously to the competent public accountant, no later than the date provided for in 2 of Article 1668 for the payment of the balance of the corporation tax liquidation. It gives rise in advance to four advance payments on…