Law no. 39/2018, of August 8th, was officially published, which establishes a minimum advance period of 120 days for the Portuguese Tax Authorities (“PTA”) provide the digital forms necessary to comply with the obligations regarding tax returns (“Modelo 3” and “Modelo 22”) and the annual statement of accounting and tax information (IES).
Ministerial Order no. 156/2018, of May 29th, was officially published, which amends Ministerial Order no. 98-A/2015, of March 31st, and approves the discharge receipt form (designated rental electronic receipt) and its respective filling instructions, to which article 115.º/5/a) of the PIT Code refers to.
We remind that it should be delivered, electronically, to the Portuguese Tax Authorities, until 31 May 2018, the declaration Form 54 relative to fiscal year 2017 (for taxable persons with a taxable period equal to the civil year), in order to identify the entity within the group obliged to submit the Country-by-Country Report (BEPS Action 13).