Finance gives three more days for filing IRC statement

The Ministry of Finance will give a three-day “tolerance” for delivery of the IRC Model 22, which ends this Friday, July 31. Taxpayers have thus until this Monday, August 3, to fulfill this declarative obligation that the Left Block had requested to extend until August 31 to the Certified Accountants to comply with the tight deadlines to which they have been subject

Tiago Petinga / Lusa

Finance will give three more days for filing the IRC model 22 declaration, after having extended it from May 31 to July 31 as one of the first decisions related to the Covid-19 outbreak. The measure is justified by the constraints felt by the companies and their certified accountants to ensure planning capable of avoiding new constraints resulting from overlapping tax obligations. BE had claimed another month for the submission of this declaration.

Official source of Finance informed the JE that the Assistant Secretary of State and Tax Affairs determined “the application of a 72-hour tolerance for the submission of the periodic declaration, in relation to the previously extended period, therefore the IRC income statements (declaration Model 22), and respective payment, can be submitted and / or made until August 3, without any penalties ”.

According to the order of António Mendonça Mendes, dated this Friday, July 31, “the general readjustment of the fiscal calendar took into account the constraints felt by the companies and their certified accountants, ensuring, therefore, a planning capable of avoiding new constraints arising from overlapping tax obligations, which is evidenced by the second postponement of the delivery of the IES / DA, which allows for an adequate time delay in relation to the delivery of the Model 22, which is important to preserve ”.

In the dispatch, Mendonça Mendes stresses that this 72-hour tolerance is given “even if there are no constraints in the systems of the Tax and Customs Authority, in the strategic line of support for voluntary compliance with obligations, and after hearing the Order of Certified Accountants ”.

The government official also recalls that, bearing in mind that in the context of the Covid-19 pandemic, the general fiscal calendar was readjusted, both in terms of declarative obligations and in terms of payment obligations, of which the delivery deadline is extended the special payment on account until June 30th and the delivery period (and respective payment) of the periodic income tax return (declaration Form 22) until July 31st, as the extension of the delivery period of the first payment on account and additional payment on account until August 31.

In the alterations to the fiscal calendar, there was also an extension of the IES / DA delivery deadline, first to August 7 and, more recently until September 15, and an extension of the delivery and payment deadlines for periodic VAT declarations between April and August. current year.

In the order, other measures are highlighted, such as easing the obligation to set up and / or deliver the tax documentation process and the documentation process regarding the transfer pricing policy. And the introduction of the temporary and extraordinary possibility of filling in periodic VAT declarations, submitted in April and May this year, based on the data contained in the E-Invoice, provided that any regularizations are made until December 20.

BE asked the Government to extend the delivery of the IRC until August 31

The Left Bloc asked the Executive to postpone the delivery of Model 22 of the IRC until August 31 to give Certified Accountants more time to comply with the tight deadlines to which they have been subject at a time when due to the pandemic these professionals have been put under “enormous pressure” due to the quantity and complexity of the measures announced in recent months. Finance says this deadline had already been extended from May 31 to July 31 as one of the first decisions related to the Covid-19 outbreak.

“Over the past four months, the quantity and complexity of the measures announced has put enormous pressure on the professional class of Certified Accountants who, together with the companies, accompany them in clarifying the constant doubts and anxieties, extending deadlines and studying the new information that is announced every week ”, defends the BE parliamentary group in a draft resolution delivered to Parliament, where it asks the Government -“ the postponement until August 31, 2020 of the deadlines for delivery of the IRC Model 22 ”.

In the document, the blockers add that, on a daily basis, the tasks of those professionals involve receiving training on the various legislative changes, dealing with the problems associated with forms prepared by the Tax Authority (AT) and Social Security (SS), clarifying doubts about the legislation, instruct lay-off processes, support for families, IRS, VAT. And also provide information to banks that require accounting data for the purposes of the support lines. In addition, they stress, "the lack of support that has been felt at the level of the TA of the SS, with access only to telephone support, which has often been prevented due to the abnormal amount of calls".

In the draft resolution, BE argues that the increasing volume of daily tasks required a pace of work that has had “serious consequences for the physical and mental health of many of these workers, with some cases of exhaustion being reported”.

For this reason, the blockers conclude, the postponement of the delivery of the Model 22 aims to give Certified Accountants more time to comply with the tight deadlines to which they have been subject, without prejudice to the companies' tax obligations.

Earlier this week, the Jornal Económico questioned the Ministry of Finance whether the deadline for delivery of model 0 of the IRC would be extended, in response it was recalled that “the Government's first decision related to the outbreak caused by Covid-22, in matter of fiscal calendar, was the postponement of the submission of the periodic income tax return (Model 19), referring to the 22 tax period, from May 2019 to July 31 ”.

This postponement was announced even before the State of emergency was decreed, with Finance postponing the deadlines for the special payment on account until June 30 and the filing of the IRC until July 31, in light of the outbreak of the new coronavirus, from according to a government order.

The order, signed by the Secretary of State for Tax Affairs, António Mendonça Mendes, and published on the Finance Portal, justified the new deadlines: “to mitigate the economic impact of the disease and reduce the effects that any contingency measures adopted by companies and services may come to represent in terms of voluntary compliance with tax obligations, it is important to grant an extension of the periods for voluntary compliance with these obligations ”.

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