Payments on irc account

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Under the regime of temporary suspension of payments on behalf of the IRC, provided for in Article 2 of Law
No. 29/2020
of 31 July, dependent on government regulations, pursuant to Article 5 of
said diploma, the Deputy Secretary of State and Tax Affairs determines the following,
through SEAAF Order No. 338/2020-XXII of August 24:

  • The limitation of payments on account shall be carried out in accordance with the rules laid down in Article
    12 of Law No. 27-A/2020 of July 24;
  • Where the RETGS provided for in Articles 69 et al. of the IRC Code applies, in deliveries
    carried out by the dominant company, the condition of paragraph 3 relating to
    taxpayers classified as micro, small and medium-sized enterprises, where all the
    companies that are part of the group correspond to this classification;
  • The certification of the conditions justifying the limitation of the 1st and 2nd payments on account,
    article 12(6) of Law No. 27-A/2020 of 24 July shall be carried out by the date of
    maturity of the 3rd payment on account, in application to be made available in due time by the TA;
  • As with the rule set out in Article 2(10) of Law No. 10-F/2020 of 26 March, and
    for the purposes of article 12(2) and (3) of Law No. 27-A/2020 of 24 July, when
    it is found that, in legal terms, the communication of the elements of the invoices through the E-Invoice
    does not reflect all transactions carried out subject to VAT, even if exempt, relating to
    transfers of goods and services, relating to the periods under review, the measurement of the
    billing breaks is made, with reference to turnover, with the respective
    certified accountant certification.

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