CIT - Country-by-Country Report
Order no. 170/2017-XXI, of the Secretary of State of Fiscal Affairs, was disclosed extending again the deadline for the compliance of the obligation foreseen in article 121-A (4) of the CIT Code, for fiscal year 2016, from 31 May 2016 to 31 October 2017.
This rule establishes that any entity with a tax presence in Portugal through a legal entity or a permanent establishment, and that is a member of a group in which at least one entity is required to submit a Country-by-Country report, has to electronically identify the group entity responsible for the reporting obligations and indicate its corresponding tax jurisdiction to the Portuguese tax authorities, until the last day of the relevant period.
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