Portugal: Provisional measures of the Stamp Tax Monthly Declaration are extended
Portugal -
Portugal Tax Alert
Order no. 33/2022-XXII, of 28 January, disclosed on the website of the Portuguese Tax Authority (PTA), determined the extension of two provisional measures related to the Stamp Tax Monthly Declaration (DMIS) adopted in previous Orders.
Accordingly, the following Orders were extended:
- Order no. 42/2021-XXII, which established the possibility of replacing the DMIS submitted with "mere errors" until the end of 2021, without any penalty, extended until the end of 2022;
- Order no. 27/2021-XXII, which provisionally allowed the use of the TIN 999 999 990 to fill in Box 4/Field 01 - "TIN of the Holder of the Charge" - of the DMIS, in exceptional situations in which it was not possible to enter the respective TIN, due to lack of knowledge not attributable to the taxpayer, after taking the necessary steps to obtain this information. This Order was also extended until the end of 2022, and the PTA having to consult the relevant supervisory authorities, particularly in the banking and insurance sectors, with a view to presenting a permanent solution for situations of lack of knowledge of the TIN that are demonstrably not attributable to the taxpayer, taking into account the risks associated with the use of the TIN 999 999 990.
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