Portuguese taxpayers will have more time to comply with two relevant tax obligations: the payment of the Municipal Real Estate Tax (IMI) and the delivery of IRC Model 22 Declaration.
The Ministry of Finance announced on Thursday the expansion of deadlines, after technical difficulties recorded at the Finance Portal.
According to the tutelage statement, the deadline for payment of the first installment of IMI, or all tax in case of single payment, was extended until the end of June. The measure applies transversely to all taxpayers.
Delays in issuing collection notes
According to the Ministry of Finance, the problems originate from the embarrassment caused by an energetic blackout that affected the Iberian Peninsula last week, which caused disturbances in the functioning of the Tax Authority (TA) computer systems.
The failure led to significant delays in issuing IMI collection notes for the year 2024.
It refers to the same source that “these constraints made it impossible to submit a wide range of IMI charging notes, which is underway.” The immediate consequence was the decision to postpone the payment deadline, which originally ended on June 2.
Model 22 also with new limit
The same statement adds that the deadline for delivery of the IRC model 22 declaration was also extended. Taxpayers now have until June 16 to submit this statement.
Explains the same source that the decision took into account not only failures in access to the Finance Portal, but also the coincidence with other tax deadlines, namely VAT. These factors will have hindered the internal organization of companies and accountants.
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Measure to accommodate technical impact
The government ensures that it has been following the situation since the energy incident and is evaluating the effects on the fulfillment of tax obligations.
According to the official note, the authorities have adjusted the tax calendar “proportionate to the embarrassment detected”.
It writes the same source that the priority is to ensure that all taxpayers can fulfill their obligations without prejudice resulting from failures that are not imputable to them.
Notes continue to be issued
The extension of the deadline arises at a time when the issuance of IMI collection notes still takes place. As such, the measure aims to give enough time for all taxpayers to receive their communications and may pay within the new deadline.
According to the same source, this measure guarantees equal conditions in tax compliance, given that many notifications have not yet reached their recipients.
Impact on accountants and companies
The same publication adds that the companies’ certified accountants and tax departments have faced difficulties in preparing the IRC statement.
The accumulation of simultaneous tax obligations will have pressured the internal deadlines, justifying the extension of the delivery of model 22.
As indicated by the Ministry of Finance, the new date offers an additional technical margin to complete the processes with greater rigor and safety.
Continuous monitoring of the situation
It admits that it may make new adjustments to the tax calendar if the computer systems of the OT are not fully restored in the coming days. The priority, the same source refers, remains the replacement of operational normality.
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