A report on the realization of investments, required for Individual or Corporate Taxpayers to qualify for Income Tax exemption on dividends received. The periodic report must be submitted no later than the end of the third month (March) for Individual Taxpayers or the end of the fourth month (April) for Corporate Taxpayers after the end of the Tax Year. The realization report must continue to be submitted until the third year following the year in which the dividends or income are received or obtained.