TAG Tax

Order 92/2022-XXII, of 14 March, of the Deputy Secretary of State for Tax Affairs, in anticipation of the approval and publication of the State Budget for 2022, determines the following regarding CIT applicable in 2022:

• The extinction of the special payment on account (PEC), exempting taxpayers from delivering the 1st payment, in March 2022; and
• If the State Budget Law for 2022 does not determine the extinction of the referred payment, that taxpayers may make the full payment of the PEC, without encumbrances or charges, on the deadline for the 2nd special payment on account (October 2022).