Portugal has approved amendments to update the corporate and personal income tax return forms, considering legislative changes made in 2020 and the need to introduced improvements in the forms.
Order no. 314/2021 approves amendments to the corporate income tax return (Modelo 22), its annexes, and its instructions. Some of the main changes concern the different annexes, including:
- Annex A, which concerns taxpayers with permanent establishments or local representations in more than one munic…