1. IRS taxpayers must file each year an accounting and tax information return, in the official form, relating to the preceding year, where they keep or are required to keep organised accounts or where they are required to submit any of the annexes forming an integral part of it.
1 - Os sujeitos passivos de IRS devem entregar anualmente uma declaração de informação contabilística e fiscal, de modelo oficial, relativa ao ano anterior, quando possuam ou sejam obrigados a possuir contabilidade organizada ou quando estejam obrigados à apresentação de qualquer dos anexos que dela fazem parte integrante.
2. The return referred to in the preceding paragraph must be submitted electronically by 15 July, irrespective of whether that day is a business day.
2 - A declaração referida no número anterior deve ser enviada, por transmissão eletrónica de dados, até 15 de julho, independentemente de esse dia ser útil ou não.
Who must file (taxpayers with, or required to have, organised accounts or required to file any of its annexes), electronic filing and the 15 July deadline regardless of whether it is a business day are retained.
We prepare IRS returns for residents and non-residents, set up withholding for employers, and model salary versus dividends for company owners, in English. A written answer and a fixed quote within one working day.
Unofficial English translation prepared by BCA Portugal for reference. Only the Portuguese text published in the Diário da República has legal force. Editorial notes are ours and are not part of the statute.