August 3, 2021 | Tax Alert

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Tax Alert 08 | Flexibility measures in complying with tax obligations

Extension of deadlines for compliance with reporting obligations - Model 22 of the IRC and IES

The Dispatch_SEAAF_240_2021_XXII, of the Assistant Secretary of State and for Tax Affairs (SEAAF), of 15 July , which provides for another extension of deadlines for compliance with tax obligations, without any additions or penalties for taxable persons, in the following terms:

IRC

  • The obligation to submit the tax return Model 22 of the IRC relating to the 2020 tax period and respective payment of the tax due, can be fulfilled until July 19, 2021;

IES

  • The deadline for delivery of the IES/DA referring to 2020 is extended until July 30, 2021.