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Exceptional and urgent measures to tackle the epidemiological situation caused by SARS-CoV-2 and COVID-19

Exceptional and urgent measures

Order no 121/2020–XXII issued by the State Secretary for Tax Affairs

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Given the international public health emergency and considering the current exceptional situation, Order n.º 121/2002 – XXII, of 24 March, issued by the State Secretary for Tax Affairs (please see document below) was made public, which, within the measures that have been adopted by the Government of Portugal in response to the current epidemiological situation, and as a result of all the constraints associated with the implementation of the new Monthly Stamp Duty return, states that such return shall only apply to operations and facts occurred from 1 January 2021 onwards. 

The Order further determines that the Stamp Duty settlement and payment obligations related to 2020 operations can be carried out through the procedure in force until 31 December 2019.

In accordance with the provisions set out in the Order, the assessment and payment of the Stamp Duty regarding the months of January, February and March 2020 can be carried out until 20 April, without any penalties.

This Order revokes Orders n.º 5/2019 – XXI and n.º 14/2020 – XXII issued by the State Secretary for Tax Affairs.

© 2020 KPMG PORTUGAL – S.G.P.S., S.A., a Portuguese company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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