The exclusion as a taxpayer of the substantive obligation, does not exempt them from the formal obligations, therefore, their non-compliance makes them liable to the respective penalties according to the law, in accordance with the provisions of Article 6 final paragraph of the Income Tax Law Regulations.
They are obliged to file an income tax return in accordance with the provisions of article 100 of the Tax Code, and must include all income and expenses for the fiscal year.
They must keep updated the basic information in the records of the Tax Administration, which includes the payroll of the members of the same.
That the new form to file their Income Tax Return (F11v16) is available, which will be automatically enabled at the moment of the online preparation.