## [COVID-19 - Portugal: Tax obligations - new postponement of deadlines](/en_GB/new/covid-19-portugal-tax-obligations-new-postponement-deadlines) # COVID-19 - Portugal: Tax obligations - new postponement of deadlines Portugal - 07 / 16 / 2021 Portugal Tax Alert - - [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/en_GB/new/covid-19-portugal-tax-obligations-new-postponement-deadlines) - []() - []() Previous Next **The Government approved new extensions of deadlines to comply with the following tax obligations:** - Submission of the annual Corporate Income Tax return (Modelo 22) and respective payment from 16 July to **19 July,** through [Dispatch n.º 240/2021-XXII, de 14/07](https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/Despachos_SEAF/Documents/Despacho_SEAAF_240_2021_XXII.pdf). We recall that [Dispatch n.º 191/2021-XXII-SEAAF, de 15/06](https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/Despachos_SEAF/Documents/Despacho_SEAAF_191_2021_XXII.pdf), had already extended the obligation to submit this return from 30 June to 16 July 2021; - Submission of the IES/DA from July 22 to **July 30,** as well through [Dispatch n.º 240/2021-XXII, de 14/07](https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/Despachos_SEAF/Documents/Despacho_SEAAF_240_2021_XXII.pdf). This obligation had already been extended from July 15 to July 22 by the above-mentioned Dispatch. The extension of the deadline is short due to the reporting obligations to the Bank of Portugal and the National Institute of Statistics (“INE”); - Submission of the tax documentation file and corresponding transfer pricing file for the taxpayers that are followed by the Unit of Large Taxpayers, from July 22 to **July 30**, as the Tax Authority already clarified on its website ([here](https://info.portaldasfinancas.gov.pt/pt/destaques/Paginas/Prazo_constituicao_entrega_DPT_julho_2021.aspx)), following the issuance of the abovementioned Dispatch; - Substitution of Stamp Tax Monthly Declarations (DMIS) submitted with “mere errors” caused by mere negligence, from 30 June to **31 December** as set in [Dispatch n.º 224/2021-XXII, de 08/07](https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/Despachos_SEAF/Documents/Despacho_SEAAF_224_2021_XXII.pdf), without incurring any penalty. We recall that this measure was implemented by [Dispatch n.º 42/2021-XXII, of 12/02](https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/Despachos_SEAF/Documents/Despacho_SEAAF_42_2021_XXII.pdf). 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