The Order No. 148/2023-XXIII, from SEAF, which extends the deadline for submitting the IRC Model 22 2022 declaration and respective payment until June 6, 2023, without any additions or penalties.
The same Order also provides that IRC taxpayers can enjoy the tax benefit of the conventional remuneration of share capital through capital increase using profits generated in the 2022 financial year, as long as they have requested commercial registration of the act of capital increase ( even if it has not been drawn up by the date of delivery of the Model 22 declaration).
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