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Portugal Provides Further Deadline Extensions for Various Tax Obligations Due to COVID-19

30 April 2020

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Approved Changes

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Portugal

Portugal has published Order No. 153/2020-XXII of 24 April 2020, which provides certain deadline extensions in relation to the prior extension provided for the corporate income tax return (Modelo 22) to 31 July 2020 due to COVID-19. The Order provides that due to the return extension, obligations related to the return are also be extended as follows: the deadline for the annual tax and accounting information statement (IES/DA) is extended to 7 August 2020 (normally by 15 July for calendar year); and the deadline for the preparation of transfer pricing documentation (and submission if required) is extended to 31 August...