CIT – COVID-19: Extension of deadlines for compliance with tax obligations

In brief

Following the extraordinary meeting of the Permanent Commission for Social Concertation, of 9 March 2020, and the announcement of the Government, Notice no. 104/2020-XXII, of the State Secretary of Tax Affairs, of 9 March 2020, postponed the deadlines to comply with the following tax obligations:

• The first special payment on account is extended from 31 March to 30 June 2020;
• The filing of the CIT return and the payment of the CIT due, is extended to 31 July 2020;
• The first payment on account is extended from 31 July to 31 August 2020.

These measures were announced within the framework of the regulated measures for the «Coronavirus» epidemic (COVID-19).

^{© 2020 PwC. This communication is of an informative nature and intended for general purposes only. It does not address any particular person or entity nor does it relate to any specific situation or circumstance. PricewaterhouseCoopers Tax Services TLS, Lda. We will not accept any responsibility arising from reliance on information hereby transmitted, which is not intended to be a substitute for specific professional business advice.}