Following the effects of the Covid 19 pandemic, the tax calendar has once again been adjusted. Order No. 191/2021-XXII of the Deputy Secretary of State and Tax Affairs has extended the following deadlines without any additional charges or penalties:
- Submission of the periodic corporate income tax return (Form 22) for the 2020 tax period and respective payment – until 16 July 2021;
- Submission of the Simplified Business Information/Annual Tax Return (IES/DA) – until 22 July 2021;
- Creation and/or delivery of the tax documentation file and the documentation file regarding the transfer pricing policy adopted – until 22 July 2021.
Additionally, the deadline for the Single Report has been extended until 30 September 2021, according to a statement issued by the Office for Strategy and Planning of the Ministry of Labour, Solidarity and Social Security (GEP). For more information, please visit: https://www.relatoriounico.pt/ru/login.seam https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/Despachos_SEAF/Documents/Despacho_SEA AF_191_2021_XXII.pdf