Declaration Model 10, Income and Withholdings – Residents and Respective Filling Instructions

Declaration Model 10, Income and Withholdings – Residents and Respective Filling Instructions

The ordinance no. 278/2021 of November, 2 approves the latest model of Declaration Model 10, Income and Withholdings – Residents, and the respective filling instructions of the form, which aims to comply with the reporting obligations foreseen in sub-paragraph ii) of paragraph c) and paragraph d) of No. 1 of Article 119 of the Code of Personal Income Tax and Article 128 of the Code of Corporate Income Tax.

The return must be submitted by electronic data transmission.

This ordinance comes into force on January 1, 2022.

Elsa Rodrigues

Elsa Rodrigues

Founding Partner/Lawyer

Contact