“The obligations to deliver the periodic income tax return (Model 22 return) for the 2022 tax period and the respective payment obligations to deliver the periodic return, provided for […] in the IRC Code, can be fulfilled by June 6, without any additions or penalties”, determines the order, signed by Nuno Santos Felix.

In addition to the extension of the deadline (which, under the terms of the law, ends on May 31), the order also determines that companies that can take advantage of the tax benefit that allows deducting from taxable income a part of the capital increases made by the partners of companies with using the profits generated in 2022, may already consider in this IRC declaration the amount corresponding to the conventional remuneration, provided that the registration is made by the end of the deadline for delivery of the Model 22.