## [CIT - The PTA clarify the scope of the waiver of Special Payment on Account applicable in FY2019](/en_GB/new/cit-pta-clarify-scope-waiver-special-payment-account-applicable-fy2019)
# CIT - The PTA clarify the scope of the waiver of Special Payment on Account applicable in FY2019
Portugal - 03 / 20 / 2019
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**[Ruling no. 20208, of 18 March 2019](http://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/instrucoes_administrativas/Documents/Oficio_Circulado_20208_2019.pdf), was disclosed by the Portuguese Tax Authorities (“PTA”), which clarifies the scope of the waiver of Special Payment on Account (“PEC”) foreseen in article 106 (11) (e) of the Portuguese Corporate Income Tax Code (“CIT Code”) introduced by Law n.º 71/2018, of 31 December, which approved the Budget Law for 2019.**
This waiver is applicable when the taxpayer:
- Does not perform the PEC until the end of the third month of the underlying tax period;
- Fulfill the ancillary obligations on the two previous tax periods (*i.e*., FY2017 and FY2018), as per articles 120 and 121 of the CIT Code, namely the timely submission of forms Modelo 22 and the Annual Tax Accounting Information Statements (for this purpose, it is irrelevant if a replacement return was submitted).
Thus, the PTA clarifies that said waiver does not require a previous request and it is applicable for each tax period. However, the taxpayer should assess if all requirements are fulfilled and subsequently the PTA may confirm its tax framework, according to article 106 (15) of the CIT Code.
The referred amendment entered into force on 1 January 2019 and it is applicable to the PEC of 2019, to be paid until the end of March.
[Portugal](/en_GB/tags/portugal), [Tax](/en_GB/tags/tax)
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