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New personal Income Tax (IRPS) and Corporate Income Tax (IRPC) Tax Statements

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.