Extension of the deadline for delivery of the IRC Model 22 for the financial year 2022

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On May 22, 2023, Order No. 148/2023.XXIII of the Secretary of State for Tax Affairs (SEAF) was published, which determines a punctual adjustment of the 2023 tax calendar, without any additions or penalties, namely that the obligations to submit the periodic IRC income statement – Model 22, of the 2022 tax period and the respective payment of the IRC self-assessment of 2022, can be fulfilled until June 6, 2023.

This Order also determines that taxpayers who, being able to enjoy the tax benefit Conventional Remuneration of Capital Stock (RCCS) by capital increase using the profits generated in the 2022 fiscal year, have requested the registration of this capital increase but the same has not yet been drawn up, may already consider, in this declaration Model 22 of IRC, the amount corresponding to the conventional remuneration of the share capital relating to the capital increase for which the application for registration is made by that deadline.

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