Measures to make compliance with tax obligations more flexible Extending the deadline for complying with declarative obligations – Model 22 of the IRC Dispatch No. May...
TAX ALERT 10 | State Budget for 2022
2022/12, of 2022 June 27, which approves the State Budget for 2022, was published in the Diário da República. The Law enters into force on the day following its publication, without prejudice to specific provisions regarding...
TAX ALERT 9 | Measures to ease tax obligations: Model 22 IRC and FAT pdf
Measures to make compliance with tax obligations more flexible Extending the deadline for complying with declarative obligations – Model 22 of the IRC Dispatch No. May...
TAX ALERT | SGPS - Inventory of capital shares (year 2021)
All SGPS must communicate the inventory of their share capital, included in the financial investments included in the last approved balance sheet and the beginning and end of the functions of the holders of their governing bodies. This communication to the General Inspectorate of Finance -...
DFK 2-20 Tax Benefits
It is with great pleasure that DFK launches a new information and knowledge format for companies, the DFK 2-20. These are online events that feature a presentation of about 20 minutes on topics of importance to organizations and whose themes can touch...
TAX ALERT 8 | IRC - Suspension of Special Payment on Account (PEC)
Suspension of Special Payment on Account – Taxable Persons of IRC Dispatch no. Special Payment on Account (PEC),...
TAX ALERT 7 | New withholding tables effective March 1, 2022
IRS – New withholding tax tables for the Azores and Mainland Portugal come into force as of March 1, 2022 On February 23, 2022, Orders No. 2390-A/2022 and No. 2390 were published -B/2022, from the Assistant Secretary of State and Affairs...
TAX ALERT 6 | Monthly Declaration of Stamp Duty (DMIS) - Temporary measures
Monthly Stamp Duty Declaration (DMIS) – Temporary measures Dispatch no. of the year 33 the content of Order no.
TAX ALERT 5 | IRC - Surcharge Rates - Fiscal period 2021
2021/20237, of January 2022, 27, which approves the municipal surcharge rates for collection in 2022 levied on taxable income for the 2022 tax period. IRC do...
TAX ALERT 4 | Postponement of the deadline for reporting inventories for 2021
2021/28-XXII, by the Assistant Secretary of State for Tax Affairs, of 2022 January 25, was published, which, taking into economic activity,...
TAX ALERT 3 | Rectification and republication of the IRS withholding tables for 2022 – Continente
The Declaration of Rectification No. 56-B/2022, of January 24, was published, which rectifies Order No. 11943-A/2021, of December 2, 2021, and republishes the withholding tables on income from dependent work and pensions received by holders...
Tax Alert 2 | Current account between taxpayers and the State
Law No. 3/2022, of 4 January, was published, establishing the regime for the extinction of tax benefits by offsetting with tax credits, at the taxpayer's initiative, which includes withholding taxes, autonomous taxation and the respective.. .
Tax Alert 1 | Extension of extraordinary contributions and other fiscal measures to 2022
Law No. 99/2021, of December 31, was published, which extends the validity during 2022 of the following extraordinary contributions: Contribution on the banking sector; Additional solidarity on the banking sector; Extraordinary contribution on...
Tax Alert 15 | Telework - Fiscal framework for compensation for expenses necessary to carry out the work
Law 83.º/2021, of 6 December, was published, altering the teleworking regime, changing the Labor Code, approved by Law no. 7/2009, of 12 February. In this context, it is foreseen that the compensation to be awarded by the employer for...
Tax Alert 14 | Withholding Income Tax Tables for 2022
Order No. 11943-A/2021 was published, approving the new IRS withholding tables, applicable to income from dependent employment and pensions earned by residents of the Mainland. [This document is for informational purposes only and does not exempt the...
Tax Alert 13 | Review of transfer pricing regulation
Ordinance No. 268/2021, of November 26, was published, which revises the transfer pricing regulation. This revision follows the changes already introduced in article 63 of the IRC Code, with regard, namely, to the scope of...
Main tax benefits 2020 – 2021
Main tax benefits in IRC for 2020 and 2021 Do you know the main tax benefits available to your company? DFK has prepared a summary of the main benefits that can reduce the IRC burden on your company. Consult and contact us for...
Deferment - Quarterly VAT and Social Security
Postponement of the term of quarterly VAT and Social Security Contributions Deferral of quarterly VAT payment Decree-Law No. 99/2020 was published yesterday, which establishes that in the current month of November 2020, the obligation to pay VAT quarterly,...
2021 State Budget under Review
17/10/2020 - 2021 State Budget Proposal under Analysis by Augusto Paulino , Tax Advisor In Dinheiro Vivo “With regard to tax measures, companies have been forgotten” Augusto Paulino, tax consultant, head of Tax and partner of the DFK Group analyze the...
2021 State Budget Proposal
On October 12th, the State Budget proposal for 2021 was delivered to the Assembly of the Republic. Based on the proposal presented, DFK seeks to summarize in this information note the main planned fiscal changes. This information will be updated...
Extension of the SAF-T Billing and DMR Communication
12/10/2020- Extension of the Communication of the SAF-T of Billing and DMR The Assistant Secretary of State and of Fiscal Affairs (SEAAF), António Mendonça Mendes, determined, through order 386/2020-XXII, the extension of the communication of the SAF-T of invoicing through...
Postponement of the deadline for submission of the periodic declaration
24/08/2020 - Postponement of the deadline for the delivery of the periodic declaration of the monthly regime of July By Dispatch no. 330/2020-XXII, of 13 August, which was disclosed today on the Finance Portal, the deadline was extended for the submission of periodic VAT returns,...
Fiscal Measures to Support Micro and SMEs
22/07/2020 - TAX MEASURES TO SUPPORT MICRO AND SMES It is expected the publication in "Diário da República" of various tax measures to support micro, small and medium enterprises, which come into force on the day following their publication and are in force until the end of the year in which...
Postponement of deadlines for Tax Obligations
17/07/2020 - The government extended the deadline for the delivery of the Simplified Business Information (IES) declaration until September 15th. The deadline for submission of the IES had already been extended until August 7, but a new order from the Secretary of State for Affairs...
VAT new submission deadlines
26/06/2020 - New deadlines for submission and payment of periodic declarations. Last June 24th, the order No. 229/2020-XXII, of the Secretary of State for Fiscal Affairs, was released, which set new deadlines for correction of declarations...
AT - Tax benefits for families and businesses in the interior
05/2020 | Interior Tax Guide - Tax benefits for families and companies In order to respond to demographic challenges and contribute to the reduction of inequalities and regional asymmetries, the Government adopts an integrated strategy for the enhancement of territories...
IRS Model 3 - Annex F - property income
We alert you to the changes made by AT, in filling out Annex F of the IRS model 3 declaration. These changes are particularly related to the reduced rates regime, approved by Law No. 3/2019, of 9 January. Considering that the...