COVID-19 - Portugal: Tax obligations - new postponement of deadlines
Portugal -
Portugal Tax Alert
The Government approved new extensions of deadlines to comply with the following tax obligations:
- Submission of the annual Corporate Income Tax return (Modelo 22) and respective payment from 16 July to 19 July, through Dispatch n.º 240/2021-XXII, de 14/07. We recall that Dispatch n.º 191/2021-XXII-SEAAF, de 15/06, had already extended the obligation to submit this return from 30 June to 16 July 2021;
- Submission of the IES/DA from July 22 to July 30, as well through Dispatch n.º 240/2021-XXII, de 14/07. This obligation had already been extended from July 15 to July 22 by the above-mentioned Dispatch. The extension of the deadline is short due to the reporting obligations to the Bank of Portugal and the National Institute of Statistics (“INE”);
- Submission of the tax documentation file and corresponding transfer pricing file for the taxpayers that are followed by the Unit of Large Taxpayers, from July 22 to July 30, as the Tax Authority already clarified on its website (here), following the issuance of the abovementioned Dispatch;
- Substitution of Stamp Tax Monthly Declarations (DMIS) submitted with “mere errors” caused by mere negligence, from 30 June to 31 December as set in Dispatch n.º 224/2021-XXII, de 08/07, without incurring any penalty. We recall that this measure was implemented by Dispatch n.º 42/2021-XXII, of 12/02.
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