![](https://static.wixstatic.com/media/873176_e29a03bfadb34685b840f5d9df898f61~mv2.jpeg/v1/fill/w_147,h_98,al_c,q_80,usm_0.66_1.00_0.01,blur_2,enc_auto/873176_e29a03bfadb34685b840f5d9df898f61~mv2.jpeg)
Considering the flexibilization of the fiscal calendar launched by the Portuguese Government, as well as the release of the Ministerial Order no. 268/2021, of 26 November (reviewing the Portuguese transfer pricing regime) and the Ministerial Order no. 318/2021, of 24 November (reviewing the requirements to select the entities that will be monitored by the Large Taxpayers Unit), it was released yesterday the Dispatch No. 135/2022.XXIII of the Secretary of State for Tax Affairs, which extends the deadline for the preparation and/or submission of the transfer pricing documentation, foreseen in article 130 of CIT Code, for September 15, 2022, without any penalties.