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Extension of the deadlines for delivery of model 22 of irc and ies/da for the financial year 2020

New adjustment of the fiscal calendar in 2021 – Extension of the deadlines for delivery of irc model 22 and ies/da for the 2020 financial year

The Deputy Secretary of State for Tax Affairs (SEAAF) issued on 15/06/2021 Order No. 191/2021-XXII, again considering the effects of the COVID-19 pandemic on economic activity, in particular in the dimension of the conditions for the fulfilment of tax obligations by citizens and businesses, in order to make the fiscal calendar more flexible.

In these terms, the fiscal calendar of 2021 is readjusted, without any additions or penalties, as follows:

  1. The obligations to deliver the periodic income statement of IRC (Model 22 declaration) for the 2020 tax period and its payment, provided for in paragraph 2. Article 120 (1) and point (b) of paragraph 120. Article 104(1). irc code, can be complied with by July 16, 2021;
  2. The obligation to deliver the IES/DA, provided for in Article 121(2) of the IRC Code, Article 113(2) of the IRS Code, Article 29,(1)h) of the VAT Code and Article 52(2) of the Stamp Duty Code, may be complied with by 22 July 2021;
  3. The obligations to set up and/or deliver the tax documentation procedure (tax dossier) and the documentation procedure relating to the transfer pricing policy (transfer pricing dossier) provided for in Article 130 of the IRC Code may be fulfilled by 22 July 2021.

This article is signed by the moneris knowledge centre’s tax committee

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