As previously reported, the draft law for Portugal's 2022 Budget was submitted in parliament on 11 October 2020. Further to the measures reported, important tax administration measures include:
- The repeal of the special payment-on-account regime (pagamento especial por conta), which is currently calculated as 1% of the previous year's turnover (minimum EUR 850 and maximum EUR 70,000);
- The introduction of restrictions on the deduction of expenses incurred with entities that have not submitted…