IRS – Annual Tax Return

IRS Personal Income Tax

The time limits for submitting the IRS Tax Return (Article 60 CIRS) are as follows:

a) On paper:

• From 1st February until 15th March, when the income is received or made available to the taxable persons from Category A (work under contract) and  Category H (pensions).

• From 16th March until 30th April, in the remaining cases.

b) By internet:

• From 10th March until 15th Abril, when the income is only from Category A (work under contract) and  Category H (pensions);

• From 16th March until 25th May, in the remaining cases.

Before the submission by internet you must obtain an access code (senha de acesso).

The approved forms are:

• Tax return form model 3;

• Annexe A (income from work under contract and pensions, rebates and itemised deductions);

• Annexe B (business and professional income received by the taxable persons embraced by the simplified scheme or that have performed isolated achievements);

• Annexe C (business and professional income received by the taxable persons, where the tax imposed is based on the organized accounting scheme);

• Annexe D (imputation of income to entities subject to tax transparency and joint heirship);

• Annexe E (capital yield);

• Annexe F (property income);

• Annexe G (capital gains and other property increments);

• Annexe G1 (shares held by its holder during more than 12 months);

• Annexe H (tax exemptions or reductions and accruals due to the non-observance of requirements);

• Annexe I (joint heirship);

• Annexe J (income acquired in a foreign country).

Submission of the IRS Tax return through the Internet

Personal Income Tax Code

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This note is only for information and does not hold its divulgers responsible. For thorough information you must consult the Law.