CIT – Tax return (Form 22): New forms published

In brief

Order 320/2026, of 29 December 2025, of the State Secretary of Tax Affairs, published in the Official Gazette, approves the new Corporate Income Tax (CIT) form (Form 22 or "Declaração Modelo 22"), respective annexes and filling instructions. There have been improvements to the forms which reflect changes in the tax legislation that occurred in 2025.

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