Deadlines for Submitting Reporting Obligations

Deadlines for Submitting Reporting Obligations

The SEAF Order No. 74/2024-XXIV, of 25.07.2024, determines that the deadline for submitting the following tax returns, which was July 22, 2024, may be extended until July 25, 2024, without any increases or penalties:

  1. The deadline laid down in Article 41(1)(a) of the VAT Code for submitting the periodic returns for the month of May 2024 (for the monthly regime);
  2. The deadline laid down in Article 30 of the VAT on Intra-Community Transactions Regime, for sending the recapitulative statements for the second quarter of 2024 (for the quarterly regime) and for June 2024 (for the monthly regime);
  3. The deadline laid down in articles 98 of the IRS Code and 94 of the IRC Code, for the submission of IRS and IRC withholdings made when income is paid or made available, for the month of June 2024.
Tags:
CIT, VAT
Elsa Rodrigues

Elsa Rodrigues

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