Regulatory Decree No. 1/2021 of March 8
Article 58a of the IRS Code implements a measure of the ‘SIMPLEX+ Programme’, covering the rules relating to the automatic declaration of income, under which the TA makes available, on the basis of the relevant information information available to it, a provisional income statement for each separate and joint tax regime, where applicable, as well as the corresponding provisional assessment of the tax and the elements which served as the basis for calculating the deductions for collection.
Pursuant to paragraph 8 of that article, the scope of taxable persons covered by the automatic declaration of IRS is fixed by regulatory decree.
In this context, and bearing in mind the objective of gradually extending the universe covered by the irs automatic declaration as tA has the information necessary for this purpose, regulatory decree no. 1/2021, which includes taxpayers who are registered in the TA database for the exercise, was published on March 8, exclusively, of a service-providing activity provided for in the table of activities approved by the ordinance referred to in Article 151 of the IRS Code (with the exception of code 1519), which are covered by the simplified taxation regime and which issue, exclusively, on the Finance Portal, the corresponding invoices, receipt invoices and receipts pursuant to article 115(1) (a) of the IRS Code.
Thus, article 58a of the IRS Code applies to IRS taxpayers who cumulatively fulfil the following conditions:
- Only have received the following income:
(i) income from dependent work or pensions, excluding income from maintenance pensions; Or
(ii) income from the provision of services, where the respective holders cumulatively verify the following conditions:
- are covered by the simplified taxation regime provided for in Article 31 of the IRS Code;
- Are registered in the TA database for the exercise, exclusively, activities contained in the table of activities approved by the ordinance referred to in Article 151 of the IRS Code, with the exception of the activity provided for in code 1519;