English to French Bus/Financial Law: Taxation & Customs taxation

The IBS (Impôt sur les Bénéfices des Sociétés) should be paid in three provisional tax instalments (the first from 15
February to 15 March, the second from 15 May to 15 June and the third from 15
October to 15 November). Such instalments are calculated at 30% of the "IBS" of
the previous year or of the latest taxable period. The balance of IBS due is
paid either after the issuance of a tax assessment subsequent to the filing of
the ///corporate tax return package/// (balance sheet, income statement etc) or at
the time of the filing, as the case may be. Companies registered with the
Direction des Grandes Enterprises (including all foreign company PEs) must pay
the ///IBS/// balance at the time of the filing.

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