2012 t cl d tax calendar - pwc portugal: auditoria, consultoria e … · statement of exempt...
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www.pwc.com/pt/tax
T C l d2012 Tax Calendar
A collection of the main tax obligations arising for companies and individuals
C h b i l f i hi h li
Due to its general nature, this publication does not cover all existing obligations, it does not waives the need t lt t l d l ti t
PwC has been in Portugal for more than 50 years providing industry-focused assurance, tax and advisory services to build public trust and to help organisations and individuals
sectors in which our clients operate and an understanding of the key issues for management and investors. Those responsible for the various areas in which we operate ensure that our staff
PwCto consult tax laws and regulations, or to seek professional advice whenever necessary. The dates referred in this tax calendar may be revised.
organisations and individuals create the value they’re looking for. We count upon a large number of prestigious clients, including the principal Portuguese economic groups, fi i l i i i i d
operate ensure that our staff receive training and are continually developing professionally.
The Portuguese firm has 27 f hi h b d financial services institutions and
companies in the industrial and services sectors, as well as state-owned entities and, as may be expected, numerous international clients.
partners, of which 22 are based in Lisbon and five in Oporto, with a total of around 800 permanent staff. The Portuguese firm keeps a close relationship with PwC Cape Verde and has a joint-international clients.
Our clients have access to the same programs used internationally, at the level of quality control. By using our
i li i
Cape Verde and has a jointventure with PwC Angola.
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PwC 22012 Tax Calendar
business and finance. This allows us to gain knowledge in all
2012 Annual overview 2012 Calendar 2012 Annual overview
Obli i J Obli i
ContentsObligations
Corporate entities
January
February
March
April
Obligations
Individuals
May
June
July
AugustAugust
September
October
November
D bDecember
January 2013
PwC 32012 Tax Calendar
2012 Annual overview
Obligations – Corporate entities JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC JAN 2013Corporate Income Tax Payments on account 31 30 15Corporate Income Tax Additional payment on account 31 30 15Corporate Income Tax Special payment on account 31 31
Filing of the 2011 Corporate Income Tax return; self assessment and payment of Corporate Income Tax MunicipalCorporate Income Tax Filing of the 2011 Corporate Income Tax return; self-assessment and payment of Corporate Income Tax, Municipal Surtax e State Surtax 31
Corporate Income TaxPersonal Income Tax Statement of income paid and tax withheld at flat rates regarding previous year 31 31
Corporate Income TaxPersonal Income Tax Statement of income paid, tax withheld and tax deductions regarding previous year 20 21
Corporate Income TaxPersonal Income Tax
Statement of income paid, tax withheld, tax deductions, social security and health contributions, and subscriptions, regarding year 2011 29g g y
Corporate Income TaxPersonal Income Tax
Statement of exempt income, income subject to reduced tax rates or regarding which no withholding tax is required, paid in 2011 31
Corporate Income TaxPersonal Income Tax Statement of income paid or placed at the disposal of non resident entities in 2011 31
Corporate Income TaxPersonal Income Tax Monthly statement of income paid or placed at the disposal of non resident entities in 2012 31 30 31 30 31 31 30 31 30 31 31
Corporate Income TaxP l I T M tlh t f ithh ldi t ( t d l i t ) d St D t 20 20 20 20 21 20 20 20 20 22 20 20 21Personal Income TaxStamp Duty
Montlhy payment of withholding taxes (corporate and personal income tax), and Stamp Duty 20 20 20 20 21 20 20 20 20 22 20 20 21
VAT Filing of monthly return and annexes 10 10 12 10 10 11 10 10 10 10 12 10 10VAT Filing of quarterly return and annexes 15 15 16 15VAT Filing of monthly recapitulative statement (intra-Community supplies of goods and services) 20 20 20 20 21 20 20 20 20 22 20 20 21VAT Filing of quarterly recapitulative statement (intra-Community supplies of goods and services) 20 20 20 22 21IES/ Annual Return Filing of the 2011 IES / Annual Return and respective annexes 15IES/ Annual Return Filing of the 2011 IES / Annual Return and respective annexes 15
Tax File Deadline for preparing (or filing, when applicable) the 2011 tax file 15
Transfer PricingDocumentation Deadline for preparing the 2011 transfer pricing documentation (when applicable) 15
Stock Options Statement of creation or contributions to stock option/subscription/award or other securities schemes on behalf of employees or board members, regarding 2011 30
Securities Statement of issuance or circulation of securities regarding 2011 31
Social Security Monthly statement of remunerations 10 10 12 10 10 11 10 10 10 10 12 10 10Social Security Monthly payment of contributions 20 20 20 20 21 20 20 20 20 22 20 20 21
Social Security Statement of admission of new employees Reference to the date of effectiveness of labour agreement or start of activity
Vacation Schedule Deadline for the employer to prepare and post the 2012 vacation schedule 16
Real Estate Municipal Tax Payment of real estate municipal tax 30 30
Tax Planning Statement of tax planning schemes proposed / acompanied by promotors Within 20 days upon the end of the month they refer to
Tax Planning Statement of tax planning schemes adopted by users Until the end of month following the month of adoption
Annual Vehicle Tax Payment of annual vehicle tax Until the last day of the month of the license plate
PwC 42012 Tax Calendar
S M T W T F S S M T W T F S S M T W T F S S M T W T F S S M T
H 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31January 2012
DAY OBLIGATIONS FORM DELIVERY POINT PAYMENT POINT REMARKS
10 VAT Filing of November 2011 return and annexes Periodical Return Internet
InternetTreasury department of local tax offices Post offices /ATMOther legal entities
In case of refund, additional information must be submitted by electronic means
Other legal entities
10 Social Security Statement of remunerations regarding December 2011 Statement of remuneration (MOD. RC3008/2001- DGSSS) Internet n/a
Through digital support or internet for companies with more then 10 employees
20
CorporateIncome TaxP l
Payment of withholding taxes (corporate and personal i t ) d St D t di D b PIT, CIT withholding tax and SD I t t
InternetTreasury department of local tax ffi20 Personal
Income TaxStamp Duty
income tax), and Stamp Duty, regarding December 2011
, gstatement Internet offices
Post offices /ATMOther legal entities
20
Corporate Income TaxPersonal Income Tax
Statement of income paid, tax withheld and tax deductions, regarding 2011 Free form n/a n/a
20 VAT Filing of December 2011 recapitulative statement (intra-Community supplies of goods and services)
Recapitulative Statement: Intra-Community supplies of goods and services
Internet n/a
Applicable to VAT taxpayers, under the monthly and quarterly regime in case the total amount of intra-community supplies of goods to include in the recapitulative statement exceeds € 100,000 (in the respective quarter or in any of the four previous quarters)
20 VAT Filing of 4th quarter 2011 recapitulative statement (intra-Community supplies of goods and services)
Recapitulative Statement: Intra-Community supplies of goods and services
Internet n/a
Applicable to VAT taxpayers, under the quarterly regime in case the total amount of intra-community supplies of goods to include in the recapitulative statement does not exceed € 100,000 (in the respective quarter or in any of the four previous quarters)quarters)
20 Social Security Payment of contributions regarding December 2011 n/a n/a
Bank Treasury departments of Social Securities officesInternetPost offices/ATM
The amount due is assessed through the Social Security's software (necessary to register); until € 150, the payment is due on the Treasury departments of Social Security offices; without a limit, the payment is due either by check or bank transfer.transfer.
31Corporate Income Tax Statement of income paid and tax withheld at flat rates
in 2011 Form 39 Internet n/a
PwC 52012 Tax Calendar
W T F S S M T W T F S S M T W T F S S M T W T F S S M T W
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 H 22 23 24 25 26 27 28 29February 2012
DAY OBLIGATIONS FORM DELIVERY POINT PAYMENT POINT REMARKS
10 VAT Filing of December 2011 return and annexes Periodical Return Internet
InternetTreasury department of local tax offices Post offices /ATMOther legal entities
In case of refund, additional information must be submitted by electronic means
Other legal entities
10 Social Security Statement of remunerations regarding January 2012 Statement of remuneration (MOD. RC3008/2001- DGSSS) Internet n/a
Through digital support or internet for companies with more then 10 employees
15 VAT Fili f 4th t 2011' t d P i di l R t I t t
InternetTreasury department of local tax ffi In case of refund, additional information 15 VAT Filing of 4th quarter 2011's return and annexes Periodical Return Internet offices
Post offices /ATMOther legal entities
,must be submitted by electronic means
15 Social SecurityFiling of statement regarding the amount of income received in 2011 for activities performed by self-employees
n/a Internet n/a
20 Social Security Payment of contributions regarding January 2012 n/a n/a
Bank Treasury departments of Social Securities officesInternetPost offices/ATM
The amount due is assessed through the Social Security's software (necessary to register); until € 150, the payment is due on the Treasury departments of Social Security offices; without a limit, the payment is due either by check or bank transfer.
20
Corporate Income TaxPersonal Income TaxStamp Duty
Payment of withholding taxes (corporate and personal income tax), and Stamp Duty, regarding January 2012
PIT/CIT withholding tax and SD statement Internet
InternetTreasury department of local tax offices Post offices /ATMOther legal entities
20 VAT Filing of January 2012 recapitulative statement (intra-Community supplies of goods and services)
Recapitulative Statement: Intra-Community supplies of goods and services
Internet n/a
Applicable to VAT taxpayers, under the monthly and quarterly regime in case the total amount of intra-community supplies of goods to include in the recapitulative statement exceeds € 100,000 (in the respective quarter or in any of the four previous quarters)previous quarters)
29
Corporate Income TaxPersonal Income Tax
Statement of income paid, tax withheld, tax deductions, social security and health contributions, and subscriptions, regarding year 2011
Form 10 Internet n/a
PwC 62012 Tax Calendar
T F S S M T W T F S S M T W T F S S M T W T F S S M T W T F S
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31March 2012
DAY OBLIGATIONS FORM DELIVERY POINT PAYMENT POINT REMARKS
12 VAT Filing of January 2012 return and annexes Periodical Return Internet
InternetTreasury department of local tax offices Post offices /ATMOther legal entities
In case of refund, additional information must be submitted by electronic means
Other legal entities
12 Social Security Statement of remunerations regarding February 2012 Statement of remuneration (MOD. RC3008/2001- DGSSS) Internet n/a Through digital support or internet for
companies with more then 10 employees
20 Social Security Payment of contributions regarding February 2012 n/a n/a
Bank Treasury departments of Social Securities offices
The amount due is assessed through the Social Security's software (necessary to register); until € 150, the payment is due on 20 Social Security Payment of contributions regarding February 2012 n/a n/a Securities offices
InternetPost offices/ATM
the Treasury departments of Social Security offices; without a limit, the payment is due either by check or bank transfer.
20
Corporate Income TaxPersonal Income TaxStamp Duty
Payment of withholding taxes (corporate and personal income tax), and Stamp Duty, regarding February 2012
PIT/CIT withholding tax and SD statement
Internet
InternetTreasury department of local tax offices Post offices /ATMOther legal entitiesp y g
20 VAT Filing of February 2012 recapitulative statement (intra-Community supplies of goods and services)
Recapitulative Statement: Intra-Community supplies of goods and services
Internet n/a
Applicable to VAT taxpayers, under the monthly and quarterly regime in case the total amount of intra-community supplies of goods to include in the recapitulative statement exceeds € 100,000 (in the respective quarter or in any of the four previous quarters)
30 Personal Income Tax Filing of the 2011 Personal Income Tax return Form 3 Local tax offices n/a
For taxpayers that exclusively earn employment and / or pension income, in case of filing the return in paper
CorporateI T St t t f i id l d t th di l f31 Income TaxPersonalIncome Tax
Statement of income paid or placed at the disposal of non resident entities in January 2012 Form 30 Internet n/a
31 Corporate Income Tax
1st instalment of the special payment on account (or payment of the full amount) Form P1 Internet
InternetTreasury department of local tax offices Post offices /ATM
Payment made in March or in two installments in March and October of the respective year (3rd and 10th month of the tax year if different from the calendar year)Not applicable in the year ofPost offices /ATM
Other legal entitiesNot applicable in the year of commencement of activity and following year
PwC 72012 Tax Calendar
S M T W T F S S M T W T F S S M T W T F S S M T W T F S S M
1 2 3 4 5 H 7 E 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 H 26 27 28 29 30April 2012
DAY OBLIGATIONS FORM DELIVERY POINT PAYMENT POINT REMARKS
10 VAT Filing of February 2012 return and annexes Periodical Return Internet
InternetTreasury department of local tax offices Post offices /ATMOther legal entities
In case of refund, additional information must be submitted by electronic means
Other legal entities
10 Social Security Statement of remunerations regarding March 2012 Statement of remuneration (MOD. RC3008/2011- DGSSS) Internet n/a
Through digital support or internet for companies with more then 10 employees
16 VacationSchedule
Deadline for the employer to prepare and post the 2012 vacation schedule Non-official Form n/a n/a
To be posted at the premises of the company between 16 April and 31 October 20112011
20 Social Security Payment of contributions regarding March 2012 n/a n/a
Bank Treasury departments of Social Securities officesInternetPost offices/ATM
The amount due is assessed through the Social Security's software (necessary to register); until € 150, the payment is due on the Treasury departments of Social Security offices; without a limit, the payment is due either by check or bank transfer.
20
Corporate Income TaxPersonal Income TaxStamp Duty
Payment of withholding taxes (corporate and personal income tax), and Stamp Duty, regarding March 2012
PIT/CIT withholding tax and SD statement
Internet
InternetTreasury department of local tax offices Post offices /ATMOther legal entities
20 VAT Filing of March 2012 recapitulative statement (intra-Community supplies of goods and services)
Recapitulative Statement: Intra-Community supplies of goods and services
Internet n/a
Applicable to VAT taxpayers, under the monthly and quarterly regime in case the total amount of intra-community supplies of goods to include in the recapitulative statement exceeds € 100,000 (in the respective quarter or in any of the four previous quarters)
20 VAT Filing of 1st quarter 2012 recapitulative statement (intra-Community supplies of goods and services)
Recapitulative Statement: Intra-Community supplies of goods and services
Internet n/a
Applicable to VAT taxpayers, under the quarterly regime in case the total amount of intra-community supplies of goods to include in the recapitulative statement does not exceed € 100,000 (in the respective quarter or in any of the four previous quarters)
Continues >>
PwC 82012 Tax Calendar
S M T W T F S S M T W T F S S M T W T F S S M T W T F S S M
1 2 3 4 5 F 7 F 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 F 26 27 28 29 30April 2012
DAY OBLIGATIONS FORM DELIVERY POINT PAYMENT POINT REMARKS
30
CorporateIncome TaxPersonalIncome Tax
Statement of income paid or placed at the disposal of non resident entities in February 2012 Form 30 Internet n/a
30 PersonalIncome Tax Filing of the 2011 Personal Income Tax return Form 3 Internet
Local tax offices n/a
For taxpayers that earn employment and / or pension income, in case of filing the return onlineFor taxpayers that earn other income (other than employment and / or pensions), in case of filing the return in paper
Internet
30 Real Estate Municipal Tax
1st installment of the real estate municipal tax or payment of the full amount, when applicable Payment slip Internet
Treasury department of local tax offices Post offices /ATMOther legal entities
Payment in two installments (April and September), if assessment exceeds €250
PwC 92012 Tax Calendar
T W T F S S M T W T F S S M T W T F S S M T W T F S S M T W T
H 2 3 4 5 F 7 F 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 F 26 27 28 29 30 31May 2012
DAY OBLIGATIONS FORM DELIVERY POINT PAYMENT POINT REMARKS
10 VAT Filing of March 2012 return and annexes Periodical Return Internet
InternetTreasury department of local tax offices Post offices /ATMOther legal entities
In case of refund, additional information must be submitted by electronic means
Other legal entities
10 Social Security Statement of remunerations regarding April 2012 Statement of remuneration (MOD. RC3008/2011- DGSSS) Internet n/a
Through digital support or internet for companies with more then 10 employees
15 VAT Filing of 1st quarter 2012 return and annexes Periodical Return Internet
InternetTreasury department of local tax offices Post offices /ATM
In case of refund, additional information must be submitted by electronic meansos o ces /
Other legal entities
21 Social Security Payment of contributions regarding April 2012 n/a n/a
Bank Treasury departments of Social Securities officesInternetPost offices/ATM
The amount due is assessed through the Social Security's software (necessary to register); until € 150, the payment is due on the Treasury departments of Social Security offices; without a limit, the payment is due either by check or bank transfer.
21
CorporateIncome TaxPersonalIncome TaxStamp Duty
Payment of withholding taxes (corporate and personal income tax), and Stamp Duty, regarding April 2012
PIT/CIT withholding tax and SD statement
Internet
InternetTreasury department of local tax offices Post offices /ATMOther legal entities
21 VAT Filing of April 2012 recapitulative statement (intra-Community supplies of goods and services)
Recapitulative Statement: Intra-Community supplies of goods and services
Internet n/a
Applicable to VAT taxpayers, under the monthly and quarterly regime in case the total amount of intra-community supplies of goods to include in the recapitulative statement exceeds € 100,000 (in the respective quarter or in any of the four previous quarters)
Continues >>
PwC 102012 Tax Calendar
T W T F S S M T W T F S S M T W T F S S M T W T F S S M T W T
1 2 3 4 5 F 7 F 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 F 26 27 28 29 30 31May 2012
DAY OBLIGATIONS FORM DELIVERY POINT PAYMENT POINT REMARKS
31 CorporateIncome Tax
Filing of the 2011 Corporate Income Tax return; self-assessment and payment of Corporate Income Tax, Municipal Surtax and State Surtax
Form 22Form P1 Internet
InternetTreasury department of local tax offices Post offices /ATM
Filing of return and payment of tax due until last day of May (or 5th month following the end of the tax year, if different from the calendar year)State Surtax due consists of the differenceMunicipal Surtax and State Surtax Post offices /ATM
Other legal entitiesState Surtax due consists of the difference between the amount assessed and the additional payments on account made
31
CorporateIncome TaxPersonalIncome Tax
Statement of income paid or placed at the disposal of non resident entities in March 2012 Form 30 Internet n/a
P l For taxpayers that earn other income (other31 Personal
Income Tax Filing of the 2011 Personal Income Tax return Form 3 Internet n/aFor taxpayers that earn other income (other than employment and / or pensions), in case of filing the return online
PwC 112012 Tax Calendar
F S S M T W T F S S M T W T F S S M T W T F S S M T W T F S
1 2 3 4 5 6 H 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30June 2012
DAY OBLIGATIONS FORM DELIVERY POINT PAYMENT POINT REMARKS
11 VAT Filing of April 2012 return and annexes Periodical Return Internet
InternetTreasury department of local tax offices Post offices /ATMOther legal entities
In case of refund, additional information must be submitted by electronic means
Other legal entities
11 Social Security Statement of remunerations regarding May 2012 Statement of remuneration (MOD. RC3008/2011- DGSSS) Internet n/a
Through digital support or internet for companies with more then 10 employees
20 Social Security Payment of contributions regarding May 2012 n/a n/a
Bank Treasury departments of Social Securities offices
The amount due is assessed through the Social Security's software (necessary to register); until € 150, the payment is due on 20 Social Security Payment of contributions regarding May 2012 n/a n/a Securities offices
InternetPost offices/ATM
the Treasury departments of Social Security offices; without a limit, the payment is due either by check or bank transfer.
20
Corporate Income TaxPersonal Income Tax
Payment of withholding taxes (corporate and personal income tax), and Stamp Duty, regarding May 2012
PIT/CIT withholding tax and SD statement
Internet
InternetTreasury department of local tax offices Post offices /ATM
Stamp Duty Other legal entities
20 VAT Filing of May 2012 recapitulative statement (intra-Community supplies of goods and services)
Recapitulative Statement: Intra-Community supplies of goods and services
Internet n/a
Applicable to VAT taxpayers, under the monthly and quarterly regime in case the total amount of intra-community supplies of goods to include in the recapitulative statement exceeds € 100,000 (in the , (respective quarter or in any of the four previous quarters)
30
CorporateIncome TaxPersonalIncome Tax
Statement of income paid or placed at the disposal of non resident entities in April 2012 Form 30 Internet n/a
30 Stock Options
Statement of creation or contributions to stock option/subscription/award or other securities schemes on behalf of employees or board members, regarding 2011
Form 19 Internet n/a
PwC 122012 Tax Calendar
S M T W T F S S M T W T F S S M T W T F S S M T W T F S S M T
1 2 3 4 5 F 7 F 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 F 26 27 28 29 30 31July 2012
DAY OBLIGATIONS FORM DELIVERY POINT PAYMENT POINT REMARKS
10 VAT Filing of May 2012 return and annexes Periodical Return Internet
InternetTreasury department of local tax offices Post offices /ATMOther legal entities
In case of refund, additional information must be submitted by electronic means
Other legal entities
10 Social Security Statement of remunerations regarding June 2012 Statement of remuneration (MOD. RC3008/2011- DGSSS) Internet n/a
Through digital support or internet for companies with more then 10 employees
15Transfer Pricing Deadline for preparing (or filing, when applicable) the Non official Form n/a n/a
Not applicable to taxpayers which turnoverand other profits do not exceed € 3,000,000with reference to the previous tax year; it15 Pricing
Documentation
p p g ( g, pp )2011 transfer pricing documentation Non-official Form n/a n/a with reference to the previous tax year; it
should be delivered to the PTA, after anotification.
15 IES/AnnualReturn
Filing of the 2011 IES / annual return and respective annexes
Simplified Business Information (IES)/Annual ReturnCIT - Annexes A to HPIT - Annex IVAT Annexes L to P
Internet n/a
Among other information, the existence of relations with associated enterprises, entities and amounts involved, and existence of transfer pricing documentationVAT - Annexes L to P
Stamp Duty - Annex QIE - Annexes R, S and T
existence of transfer pricing documentation must be indicated
15 Tax File Deadline for preparing (or filing, when applicable) the 2011 tax file
Form 30 - statement of provisions, impairment losses on debt and inventory adjustmentsForm 31 - statement of capital gains and n/a n/a
The tax file should be delivered with the annual return to the Tax Authorities by the taxpayers which are included in the Taxpayer Register or which are taxed under 2011 tax file p g
capital lossesForm 32 - statement of depletions and depreciations
p y gthe special tax regime of groups of companies; it should be delivered by other taxpayers after a notification from the PTA
Bank The amount due is assessed through the Social Security's software (necessary to
20 Social Security Payment of contributions regarding June 2012 n/a n/aTreasury departments of Social Securities officesInternetPost offices/ATM
Social Security s software (necessary to register); until € 150, the payment is due on the Treasury departments of Social Security offices; without a limit, the payment is due either by check or bank transfer.
20
Corporate Income TaxPersonal Income TaxStamp Duty
Payment of withholding taxes (corporate and personal income tax), and Stamp Duty, referring to June 2012
PIT/CIT withholding tax and SD statement
Internet
InternetTreasury department of local tax offices Post offices /ATMOther legal entities
PwC 132012 Tax Calendar
Continues >>
S M T W T F S S M T W T F S S M T W T F S S M T W T F S S M T
1 2 3 4 5 F 7 F 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 F 26 27 28 29 30 31July 2012
DAY OBLIGATIONS FORM DELIVERY POINT PAYMENT POINT REMARKS
20 VAT Filing of June 2012 recapitulative statement (intra- Recapitulative Statement: Intra-Community supplies of goods and Internet n/a
Applicable to VAT taxpayers, under the monthly and quarterly regime in case the total amount of intra-community supplies of goods to include in the recapitulative20 VAT Community supplies of goods and services) Community supplies of goods and
servicesInternet n/a goods to include in the recapitulative
statement exceeds € 100,000 (in the respective quarter or in any of the four previous quarters)
Recapitulative Statement: Intra-
Applicable to VAT taxpayers, under the quarterly regime in case the total amount of intra-community supplies of goods to
20 VAT Filing of 2nd quarter 2012 recapitulative statement (intra-Community supplies of goods and services)
Recapitulative Statement: IntraCommunity supplies of goods and services
Internet n/aintra community supplies of goods to include in the recapitulative statement does not exceed € 100,000 (in the respective quarter or in any of the four previous quarters)
P l
InternetTreasury department of local tax A li bl t t th t lf20 Personal
Income Tax 1st payment on account n/a n/ay p
offices Post offices /ATMOther legal entities
Applicable to taxpayers that earn self-employment income
31 Securities Statement of issuance or circulation of securities regarding 2011 Form 34 Internet n/a Applicable to entities issuing securities
31
CorporateIncome TaxPersonalIncome Tax
Statement of exempt income, income subject to reduced tax rates or regarding which no withholding tax is required, paid in 2011
Form 31 Internet n/a
CorporateI T St t t f i id l d t th di l f31 Income TaxPersonalIncome Tax
Statement of income paid or placed at the disposal of non resident entities in May 2012 Form 30 Internet n/a
Continues >>
PwC 142012 Tax Calendar
July 2012
S M T W T F S S M T W T F S S M T W T F S S M T W T F S S M T
1 2 3 4 5 F 7 H 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 F 26 27 28 29 30 31
DAY OBLIGATIONS FORM DELIVERY POINT PAYMENT POINT REMARKS
31
CorporateIncome TaxPersonalIncome Tax
Statement of income paid or placed at the disposal of non resident entities in 2011 Form 30 Internet n/a
Income Tax
31 Corporate Income Tax 1st payment on account Form P1 Internet
InternetTreasury department of local tax offices Post offices /ATMO h l l i i
Due in July, September and up to 15 December of the respective tax years (7th, 9th and up to the 15th December of the 12th month of the tax year, if different from the calendar year)C b l i d i d f h 2 dOther legal entities Can be lmited or waived after the 2nd payment
Due in July, September and until December 15th of the respective tax year (7th, 9th and up to the 15th day of the 12th month of the tax year, if different from the calendar year)
31 Corporate Income Tax 1st additional payment on account Form P1 Internet
InternetTreasury department of local tax offices Post offices /ATMOther legal entities
Applicable to entities required to make payments on account and the special payment on account, which were subject to State Surtax ("Derrama Estadual") in the previous tax year; the additional payments on account correspond to 2.5% of the taxable profit exceeding € 1.5 million up to € 10 million, and 4.5% of the taxable profit , pabove € 10 million with reference to the previous tax year
PwC 152012 Tax Calendar
W T F S S M T W T F S S M T W T F S S M T W T F S S M T W T F
1 2 3 4 5 F 7 F 9 10 11 12 13 14 H 16 17 18 19 20 21 22 23 24 F 26 27 28 29 30 31August 2012
DAY OBLIGATIONS FORM DELIVERY POINT PAYMENT POINT REMARKS
10 VAT Filing of June 2012 return and annexes Periodical Return Internet
InternetTreasury department of local tax offices Post offices /ATMOther legal entities
In case of refund, additional information must be submitted by electronic means
Other legal entities
10 Social Security Statement of remunerations regarding July 2012 Statement of remuneration (MOD. RC3008/2011- DGSSS) Internet n/a
Through digital support or internet for companies with more then 10 employees
161) VAT Filing of 2nd quarter 2012 return and annexes Periodical Return Internet
InternetTreasury department of local tax offices In case of refund, additional information
must be submitted by electronic meansPost offices /ATMOther legal entities
must be submitted by electronic means
20 Social Security Payment of contributions regarding July 2012 n/a n/a
Bank Treasury departments of Social Securities officesInternetPost offices/ATM
The amount due is assessed through the Social Security's software (necessary to register); until € 150, the payment is due on the Treasury departments of Social Security offices; without a limit, the payment is due either by check or bank transfereither by check or bank transfer.
20
Corporate Income TaxPersonal Income TaxStamp Duty
Payment of withholding taxes (corporate and personal income tax), and Stamp Duty, regarding July 2012
PIT/CIT withholding tax and SD statement
Internet
InternetTreasury department of local tax offices Post offices /ATMOther legal entitiesp y g
20 VAT Filing of July 2012 recapitulative statement (intra-Community supplies of goods and services)
Recapitulative Statement: Intra-Community supplies of goods and services
Internet n/a
Applicable to VAT taxpayers, under the monthly and quarterly regime in case the total amount of intra-community supplies of goods to include in the recapitulative statement exceeds € 100,000 (in theservices statement exceeds € 100,000 (in the respective quarter or in any of the four previous quarters)
Continues >>
1) May be anticipated to 15 August 2012, if no longer a public holiday as in past years
PwC 162012 Tax Calendar
August 2012
W T F S S M T W T F S S M T W T F S S M T W T F S S M T W T F
1 2 3 4 5 F 7 F 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 F 26 27 28 29 30 31
DAY OBLIGATIONS FORM DELIVERY POINT PAYMENT POINT REMARKS
31
CorporateIncome TaxPersonalIncome Tax
Statement of income paid or placed at the disposal of non resident entities in June 2012 Form 30 Internet n/a
31 Personal Income Tax Payment of personal income tax regarding 2011 n/a n/a
InternetTreasury department of local tax offices Post offices /ATMOther legal entities
All types of income
PwC 172012 Tax Calendar
S S M T W T F S S M T W T F S S M T W T F S S M T W T F S S
1 2 3 4 5 F 7 F 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 F 26 27 28 29 30September 2012
DAY OBLIGATIONS FORM DELIVERY POINT PAYMENT POINT REMARKS
10 VAT Filing of July 2012 return and annexes Periodical Return Internet
InternetTreasury department of local tax offices Post offices /ATMOther legal entities
In case of refund, additional information must be submitted by electronic means
Other legal entities
10 Social Security Statement of remunerations regarding August 2012 Statement of remuneration (MOD. RC3008/2011- DGSSS) Internet n/a
Through digital support or internet for companies with more then 10 employees
20 Social Security Payment of contributions regarding August 2012 n/a n/a
Bank Treasury departments of Social Securities officesI t t
The amount due is assessed through the Social Security's software (necessary to register); until € 150, the payment is due on the Treasury departments of Social Security Internet
Post offices/ATM
the Treasury departments of Social Security offices; without a limit, the payment is due either by check or bank transfer.
20
Corporate Income TaxPersonal Income TaxStamp Duty
Payment of withholding taxes (corporate and personal income tax), and Stamp Duty, regarding August 2012
PIT/CIT withholding tax and SD statement
Internet
InternetTreasury department of local tax offices Post offices /ATMOther legal entities
20 VAT Filing of August 2012 recapitulative statement (intra-Community supplies of goods and services)
Recapitulative Statement: Intra-Community supplies of goods and services
Internet n/a
Applicable to VAT taxpayers, under the monthly and quarterly regime in case the total amount of intra-community supplies of goods to include in the recapitulative statement exceeds € 100,000 (in the respective quarter or in any of the four previous quarters)
20 Personal Income Tax 2nd payment on account n/a n/a
InternetTreasury department of local tax offices Post offices /ATMOther legal entities
Applicable to taxpayers that earn self-employment income
Continues >>
PwC 182012 Tax Calendar
September 2012
S S M T W T F S S M T W T F S S M T W T F S S M T W T F S S
1 2 3 4 5 F 7 F 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 F 26 27 28 29 30
DAY OBLIGATIONS FORM DELIVERY POINT PAYMENT POINT REMARKS
30 CorporateIncome Tax 2nd payment on account Form P1 Internet
InternetTreasury department of local tax offices
Due in July, September and up to 15 December of the respective tax years (7th, 9th and up to the 15th December of the 12th month of the tax year, if different from Income Tax Post offices /ATM
Other legal entitiesthe calendar year)Can be limited or waived after the 2nd payment
Due in July, September and until December 15th of the respective tax year (7th, 9th and up to the 15th day of the 12th month of the tax year, if different from the calendar year)Applicable to entities required to make
30 Corporate Income Tax 2nd additional payment on account Form P1 Internet
InternetTreasury department of local tax offices Post offices /ATMOther legal entities
Applicable to entities required to make payments on account and the special payment on account, which were subject to State Surtax ("Derrama Estadual") in the previous tax year; the additional payments on account correspond to 2.5% of the taxable profit exceeding € 1.5 million up to € 10 million, and 4.5% of the taxable profit above € 10 million with reference to theabove € 10 million with reference to the previous tax year
30
CorporateIncome TaxPersonalIncome Tax
Statement of income paid or placed at the disposal of non resident entities in July 2012 Form 30 Internet n/a
30 Real Estate Municipal Tax
2nd installment of the real estate municipal tax, when applicable Payment slip Internet
InternetTreasury department of local tax offices Post offices /ATMOther legal entities
Payment in two installments (April and September), if assessment exceeds €250
PwC 192012 Tax Calendar
M T W T F S S M T W T F S S M T W T F S S M T W T F S S M T W
1 2 3 4 H 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 F 26 27 28 29 30 31October 2012
DAY OBLIGATIONS FORM DELIVERY POINT PAYMENT POINT REMARKS
10 VAT Filing of August 2012 return and annexes Periodical Return Internet
InternetTreasury department of local tax offices Post offices /ATMOther legal entities
In case of refund, additional information must be submitted by electronic means
Other legal entities
10 Social Security Statement of remunerations regarding September 2012 Statement of remuneration (MOD. RC3008/2011- DGSSS) Internet n/a
Through digital support or internet for companies with more then 10 employees
22 Social Security Payment of contributions regarding September 2012 n/a n/a
Bank Treasury departments of Social Securities officesI t t
The amount due is assessed through the Social Security's software (necessary to register); until € 150, the payment is due on the Treasury departments of Social Security Internet
Post offices/ATM
the Treasury departments of Social Security offices; without a limit, the payment is due either by check or bank transfer.
22
Corporate Income TaxPersonal Income TaxStamp Duty
Payment of withholding taxes (corporate and personal income tax), and Stamp Duty, regarding September 2012
PIT/CIT withholding tax and SD statement
Internet
InternetTreasury department of local tax offices Post offices /ATMOther legal entities
22 VAT Filing of September 2012 recapitulative statement (intra-Community supplies of goods and services)
Recapitulative Statement: Intra-Community supplies of goods and services
Internet n/a
Applicable to VAT taxpayers, under the monthly and quarterly regime in case the total amount of intra-community supplies of goods to include in the recapitulative statement exceeds € 100,000 (in the respective quarter or in any of the four previous quarters)
22 VAT Filing of 3rd quarter 2012 recapitulative statement (intra-Community supplies of goods and services)
Recapitulative Statement: Intra-Community supplies of goods and services
Internet n/a
Applicable to VAT taxpayers, under the quarterly regime in case the total amount of intra-community supplies of goods to include in the recapitulative statement does not exceed € 100,000 (in the respective quarter or in any of the four previous quarters)
C t
31
CorporateIncome TaxPersonalIncome Tax
Statement of income paid or placed at the disposal of non resident entities in August 2012 Form 30 Internet n/a
Internet
Payment to be done during March or in two installments during March and October of the fiscal year In case the fiscal year does
31 Corporate Income Tax
2nd instalment of the special payment on account, if applicable Form P1 Internet
Treasury department of local tax offices Post offices /ATMOther legal entities
the fiscal year. In case the fiscal year does not match the calendar year, the payment must be done during the 3rd and 10th month of the fiscal year. Not applicable in the year of beginning of activity and in the following year
PwC 202012 Tax Calendar
M T W T F S S M T W T F S S M T W T F S S M T W T F S S M T W
H 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 F 26 27 28 29 30 31November 2012
DAY OBLIGATIONS FORM DELIVERY POINT PAYMENT POINT REMARKS
12 VAT Filing of September 2012 return and annexes Periodical Return Internet
InternetTreasury department of local tax offices Post offices /ATMOther legal entities
In case of refund, additional information must be submitted by electronic means
Other legal entities
12 Social Security Statement of remunerations regarding October 2012 Statement of remuneration (MOD. RC3008/2011- DGSSS) Internet n/a Through digital support or internet for
companies with more then 10 employees
15 VAT Filing of 3rd quarter 2012 return and annexes Periodical Return Internet
InternetTreasury department of local tax offices Post offices /ATMOther legal entities
In case of refund, additional information must be submitted by electronic means
Other legal entities
20 Social Security Payment of contributions regarding October 2012 n/a n/a
Bank Treasury departments of Social Securities officesInternetPost offices/ATM
The amount due is assessed through the Social Security's software (necessary to register); until € 150, the payment is due on the Treasury departments of Social Security offices; without a limit, the payment is due either by check or bank transfer.
20
Corporate Income TaxPersonal Income TaxStamp Duty
Payment of withholding taxes (corporate and personal income tax), and Stamp Duty, regarding October 2012
PIT/CIT withholding tax and SD statement Internet
InternetTreasury department of local tax offices Post offices /ATMOther legal entities
Applicable to VAT taxpayers, under the
20 VAT Filing of September 2012 recapitulative statement (intra-Community supplies of goods and services)
Recapitulative Statement: Intra-Community supplies of goods and services
Internet n/a
monthly and quarterly regime in case the total amount of intra-community supplies of goods to include in the recapitulative statement exceeds € 100,000 (in the respective quarter or in any of the four previous quarters)
Corporate
30 Income TaxPersonalIncome Tax
Statement of income paid or placed at the disposal of non resident entities in September 2012 Form 30 Internet n/a
PwC 212012 Tax Calendar
S S M T W T F S S M T W T F S S M T W T F S S M T W T F S S M
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 H 26 27 28 29 30 31December 2012
DAY OBLIGATIONS FORM DELIVERY POINT PAYMENT POINT REMARKS
10 VAT Filing of October 2012 return and annexes Periodical Return Internet
InternetTreasury department of local tax offices Post offices /ATMOther legal entities
In case of refund, additional information must be submitted by electronic means
Other legal entities
10 Social Security Statement of remunerations regarding November 2012 Statement of remuneration (MOD. RC3008/2011-DGSSS) Internet n/a Through digital support or internet for
companies with more then 10 employees
15 Corporate I T 3rd payment on account Form P1 Internet
InternetTreasury department of local tax offices
Due in July, September and up to 15 December of the respective tax years (7th, 9th and up to the 15th December of the 12th month of the tax year, if different from 5 Income Tax 3 d pay e o accou o e e offices
Post offices /ATMOther legal entities
12th month of the tax year, if different from the calendar year)Can be lmited or waived after the 2nd payment
Due in July, September and until December 15th of the respective tax year (7th, 9th and up to the 15th day of the 12th month of the tax year, if different from the calendar year)
15 Corporate Income Tax 3rd additional payment on account Form P1 Internet
InternetTreasury department of local tax offices Post offices /ATMOther legal entities
y , y )Applicable to entities required to make payments on account and the special payment on account, which were subject to State Surtax ("Derrama Estadual") in the previous tax year; the additional payments on account correspond to 2.5% of the taxable profit exceeding € 1.5 million up to € 10 million, and 4.5% of the taxable profit€ 10 million, and 4.5% of the taxable profit above € 10 million with reference to the previous tax year
Continues >>
PwC 222012 Tax Calendar
December 2012
S S M T W T F S S M T W T F S S M T W T F S S M T W T F S S M
1 2 3 4 5 F 7 F 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 F 26 27 28 29 30 31
DAY OBLIGATIONS FORM DELIVERY POINT PAYMENT POINT REMARKS
20 Social Security Payment of contributions regarding November 2012 n/a n/a
Bank Treasury departments of Social Securities officesInternet
The amount due is assessed through the Social Security's software (necessary to register); until € 150, the payment is due on the Treasury departments of Social Security offices; without a limit the payment is duePost offices/ATM offices; without a limit, the payment is due either by check or bank transfer.
20
Corporate Income TaxPersonal Income TaxStamp Duty
Payment of withholding taxes (corporate and personal income tax), and Stamp Duty, regarding November 2012
PIT/CIT withholding tax and SD statement
Internet
InternetTreasury department of local tax offices Post offices /ATMOther legal entities
Applicable to VAT taxpayers, under the thl d t l i i th
20 VAT Filing of November 2012 recapitulative statement (intra-Community supplies of goods and services)
Recapitulative Statement: Intra-Community supplies of goods and services
Internet n/a
monthly and quarterly regime in case the total amount of intra-community supplies of goods to include in the recapitulative statement exceeds € 100,000 (in the respective quarter or in any of the four previous quarters)
Personal
InternetTreasury department of local tax Applicable to taxpayers that earn self-20 Personal
Income Tax 3rd payment on account n/a n/a offices Post offices /ATMOther legal entities
Applicable to taxpayers that earn self-employment income
31
CorporateIncome TaxPersonalIncome Tax
Statement of income paid or placed at the disposal of non resident entities in October 2012 Form 30 Internet n/a
PwC 232012 Tax Calendar
T W T F S S M T W T F S S M T W T F S S M T W T F S S M T W T
1 2 3 4 5 F 7 F 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 F 26 27 28 29 30 31January 2013
DAY OBLIGATIONS FORM DELIVERY POINT PAYMENT POINT REMARKS
10 VAT Filing of November 2012 return and annexes Periodical Return Internet
InternetTreasury department of local tax offices Post offices /ATMOther legal entities
In case of refund, additional information must be submitted by electronic means
Other legal entities
10 Social Security Statement of remunerations regarding December 2012 Statement of remuneration (MOD. RC3008/2011- DGSSS) Internet n/a
Through digital support or internet for companies with more then 10 employees
21 Social Security Payment of contributions regarding December 2012 n/a n/a
Bank Treasury departments of Social Securities officesI t t
The amount due is assessed through the Social Security's software (necessary to register); until € 150, the payment is due on the Treasury departments of Social Security Internet
Post offices/ATM
the Treasury departments of Social Security offices; without a limit, the payment is due either by check or bank transfer.
21
Corporate Income TaxPersonal Income TaxStamp Duty
Payment of withholding taxes (corporate and personal income tax), and Stamp Duty, regarding December 2012
PIT/CIT withholding tax and SD statement
Internet
InternetTreasury department of local tax offices Post offices /ATMOther legal entities
21 VAT Filing of November 2012 recapitulative statement (intra-Community supplies of goods and services)
Recapitulative Statement: Intra-Community supplies of goods and services
Internet n/a
Applicable to VAT taxpayers, under the monthly and quarterly regime in case the total amount of intra-community supplies of goods to include in the recapitulative statement exceeds € 100,000 (in the respective quarter or in any of the four previous quarters)
21 VAT Filing of 4th quarter 2012 recapitulative statement (intra-Community supplies of goods and services)
Recapitulative Statement: Intra-Community supplies of goods and services
Internet n/a
Applicable to VAT taxpayers, under the quarterly regime in case the total amount of intra-community supplies of goods to include in the recapitulative statement does not exceed € 100,000 (in the respective quarter or in any of the four previous quarters)
C t
21
Corporate Income TaxPersonal Income Tax
Statement of income paid, tax withheld and tax deductions, regarding 2012 Non-official Form n/a n/a
31 CorporateIncome Tax
Statement of income paid and tax withheld at flat rates in 2012 Form 39 Internet n/a
31
CorporateIncome TaxPersonalIncome Tax
Statement of income paid or placed at the disposal of non resident entities in November 2012 Form 30 Internet n/a
PwC 242012 Tax Calendar
2012 Annual overview
Obligations - Individuals JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC JAN 13
Personal Income Tax Filing of the 2011 annual return and annexes (employment and / or pension income) 301) 302)
Personal Income Tax Filing of the 2011 annual return and annexes (other income) 301) 312)
Personal Income Tax Payment on account (self-employment income) 20 20 20
Personal Income Tax Payment of PIT upon assessment by the PTA 31
Personal Income TaxCorporate Income Tax
Filing of the 2011 annual statement of income paid, tax withheld, tax deductions, social security and health contributions, and subscriptions 29
Personal Income TaxCorporate Income TaxS
Monthly payment of withholding taxes (corporate and personal income tax), in case the taxpayer has organized accounts and Stamp Duty 20 20 20 20 21 20 20 20 20 22 20 20 21
Stamp Duty organized accounts, and Stamp Duty
VAT Filing of monthly return and annexes 10 10 12 10 10 11 10 10 10 10 12 10 10
VAT Filing of quarterly return and annexes 15 15 16 15
VAT Filing of monthly recapitulative statement (intra-Community supplies of goods and services) 20 20 20 20 21 20 20 20 20 22 20 20 21
VAT Filing of quarterly recapitulative statement (intra Community supplies of goods and services) 20 20 20 22 21VAT Filing of quarterly recapitulative statement (intra-Community supplies of goods and services) 20 20 20 22 21
IES/Annual Return Filing of the 2011 IES / Annual Return and applicable annexes (if taxpayer has organized accounts) 15
Tax File Deadline to prepare the 2011 tax file (if taxpayer has organized accounts) 15
Social Security Montlhy statement of remunerations 10 10 12 10 10 11 10 10 10 10 12 10 10
Filing of statement regarding the amount of income received in 2011 for activities performed by self-Social Security Filing of statement regarding the amount of income received in 2011 for activities performed by selfemployees 15
Social Security Monthly payment of contributions 20 20 20 20 21 20 20 20 20 22 20 20 21
Real EstateMunicipal Tax Payment of real estate municipal tax 30 30
Tax Planning Statement of tax planning schemes proposed / acompanied by promotors Within 20 days upon the end of the month they refer to
Tax Planning Statement of tax planning schemes adopted by users Until the end of month following the month of adoption
Annual Vehicle Tax Payment of annual vehicle tax Until the last day of month of issuance of the license plate
1) Filed in paper2) Filed online) Filed online
PwC 252012 Tax Calendar
www.pwc.com/pt
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