Order 232/2021- XXII – Flexibilization of Tax Obligations

Order 232/2021- XXII – Flexibilization of Tax Obligations

Order 232/2021-XXII was published which, with the aim of making tax obligations more flexible under the principle of mutual collaboration between the Tax and Customs Authority and citizens as well as companies in order to mitigate the effects of the COVID 19 pandemic, determines that, in periodic declarations of the monthly and quarterly VAT regimes whose legal deadline, pursuant to the provisions of Article 41(1) of the VAT Code and Article 57-A(1) of the General Tax Law, is 31 August 2021, it will be observed that the payment of the tax due can be made until 6 September 2021, without any increases or penalties.

Elsa Rodrigues

Elsa Rodrigues

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