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Extension of the Deadline - Transfer Pricing Documentation


Considering the flexibilization of the fiscal calendar launched by the Portuguese Government, as well as the release of the Ministerial Order no. 268/2021, of 26 November (reviewing the Portuguese transfer pricing regime) and the Ministerial Order no. 318/2021, of 24 November (reviewing the requirements to select the entities that will be monitored by the Large Taxpayers Unit), it was released yesterday the Dispatch No. 135/2022.XXIII of the Secretary of State for Tax Affairs, which extends the deadline for the preparation and/or submission of the transfer pricing documentation, foreseen in article 130 of CIT Code, for September 15, 2022, without any penalties.


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