Stamp Duty Monthly Statement (SDMS)

Stamp Duty Monthly Statement (SDMS)

Order no. 42/2021/XXI, of February 12, 2021, was published by the Assistant Secretary of State for Tax Affairs, determining that SDMS submitted with “mere errors” (“mere error” should be understood as a small degree of fault that does not exceed mere negligence), could be replaced until the end of the first semester of 2021, without being subject to any penalties).

Vasco Simões

Vasco Simões

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