COVID-19: The deadline to comply with the obligation to submit the transfer pricing documentation has been postponed
Tax Alert Portugal
It has been published in the official website of the Portuguese Tax Authority, the new postponement of the deadline to comply with the obligation to prepare and submit the transfer pricing file, to which large taxpayers are subject, under article 130, no. 3, of the Corporate Income Tax (“IRC”) Code, to September 15th, 2020 (in line with the postponement of the submission of the IES/DA).
Such date must be also considered as the due date concerning the tax file submission.