Deadline for submitting the annual CIT return (Modelo 22 form) extended to 15th July
Portugal -
The outgoing Secretary of State for Tax Affairs issued, on the 14th, the Dispatch no. 176/2024 - XXIII extending the deadline for submitting the 2023 CIT return (Modelo 22) from 31 May to 15 July 2024.
This measure results from the late disposal of the informatic application that allows the electronic submission of this CIT return.
In fact, according to the General Tax Law, the Tax Authority is obliged to disclose corresponding digital forms at least 120 days in advance under the duty of mutual collaboration with taxpayers.
Then, this ancillary obligation, as well the payment of the CIT eventually due, can be fulfilled by the abovementioned date without any additional charge or penalty.
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