We hereby inform the business community and other interested parties that the Personal Income Tax (IRPS) and Corporate Income Tax (IRPC) tax statements have been updated under the Article 2 of Decree No. 8/2008 of 16 April 2008 and Article 2 of Decree No. 9/2008 of 16 April 2008 by means of a Dispatch of the Ministry of Economy and Finance dated of 31 August 2020. Thus the following tax statements have been approved:

1 - Regarding Individual Income Tax (IRPS):

• Personal Income Tax Statement - M/10 Form;
• Personal Income Tax Statement - M/10V Form;
• Personal Income Tax Statement from 2nd Category - M/10 Form;
• Personal Income Tax Statement from capital gains - M/10 Form;
• Personal Income Tax Statement Property Income - M/10 Form;
• Annual Income Statement, other incomes and income obtained abroad Category 5 - M/10 Form;
• Tax Statement by the head of the couple or co-owner of the undivided heritage - M/10 Form;
• Tax Statement of withholding tax and separate taxation of income from IRPS and IRPC - MRFTA IRPS/C

2 - Regarding Corporate Income Tax (IRPS)

• Corporate Income Tax Statement (organized accounting and simplified bookkeeping – M/22 Form;
• Corporate Income Tax Statement (simplified regime for the assessment of taxable profit) – M/22 A Form;
• Annual Statement of Accounting and Tax Information - M/20H Form;
• Income Statement - M/20 Form;
• Tax Statement of withholding tax and separate taxation of income from IRPS and IRPC - MRFTA IRPS/C
• Annual Statement for transfer pricing income (privileged and thin capitalized tax regime) – M/20 Form

The following forms were also approved:

• Registration or change of start-up data statement –M/02 Form;
• Cessation of activity statement – M/03 Form.

The referred Dispatch refers that it enters into force on the date of its publication.