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Member Articles


Reporting of Lower Depreciation and Amortization Rates

Order no. 99/2021-XXII, of March 29, was published, determining that the communication of the use of depreciation or amortization quotas lower than those defined in the general rules, for the tax period beginning on or a ...

Tax and Social Security Obligations and Debts

Decree-Law 24/2021 was published on March 26, establishing an exceptional and temporary regime for tax obligations and debts and Social Security contributions. This Decree-Law introduced the following measures: A. Paym ...

The Time is Ripe to Think About Your ISA Again (Act Before 5 April 2021)

With the tax year end soon to be upon us, we should all be thinking about utilising our annual ISA allowance. The cut-off date is 5 April so action needs to be taken now. There is no rollover of unused relief from one t ...

Monthly VAT Payments and IRS and IRC Withholdings

Order No. 90/2021-XXII, of March 16, from the Secretary of State for Tax Affairs, has been published, which determines that the payment of VAT relating to the tax assessed for January 2021 of the monthly regime, as well ...

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