Model 3 Declaration as of 2022

Model 3 Declaration as of 2022

In view of the legislative amendments made to the Personal Income Tax Code (CIRS) as a result of Law no. 75-B/2020, of 31 December, it was necessary to adjust the forms relating to annexes B, C, G and G1 of Declaration Model 3 of Personal Income Tax (IRS), both for the new regime and for the previous regime.

In effect, Circular Letter no. 20241, of April 1, 2022, discloses the alterations to the tables and fields of annexes B, C, G and G1 of said Declaration and respective instructions for filling in, as well as the new instructions for filling the cover page and annexes F and H, approved by the ordinance no. 8/2021, of January 7.

The same letter clarifies that this set of forms must be used, starting from 2022, to declare income for the years 2015 and onwards.

Sara Botelho de Almeida

Sara Botelho de Almeida

Lawyer

Contact