Extension of the Monthly Stamp Duty Statement25 March, 2020
Order no. 121/2020-XXII, of 24 March, issued by the State Secretary for Tax Affairs, establishes that:
- The Stamp Duty settlement and payment obligations for the months of 2020 can be carried out through filling and submitting the multi-tax form foreseen in the Order no. 523/2003, of 4 of July, which will temporarily include again the Stamp Duty (procedure that was in force until 31 December 2019);
- The settlement and payment of Stamp Duty concerning the months of January, February and March 2020 may still be fulfilled until 20 April 2020, without any penalties.
- Until 20 January 2021, taxpayers can offset excess of Stamp Duty, in case of errors or nullity;
- The new Monthly Stamp Duty Statement shall only apply with reference to operations carried out from 1 January 2021 onward; and,
- Orders no. 0 5/2019.XXI e n. º 14/2020.XXII, issued by the State Secretary for Tax Affairs, are revoked.