2012 t cl d tax calendar - pwc portugal: auditoria, consultoria e … · statement of exempt...

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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

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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


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


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


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


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)


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


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


10 VAT Filing of December 2011 return and annexes Periodical Return Internet




10 Social Security Statement of remunerations regarding January 2012 Statement of remuneration (MOD. RC3008/2001- DGSSS) Internet n/a


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


,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


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


20 VAT Filing of January 2012 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


Statement of income paid, tax withheld, tax deductions, social security and health contributions, and subscriptions, regarding year 2011

Form 10 Internet n/a


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


12 VAT Filing of January 2012 return and annexes Periodical Return Internet




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


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)


Internet n/a


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


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


10 VAT Filing of February 2012 return and annexes Periodical Return Internet




10 Social Security Statement of remunerations regarding March 2012 Statement of remuneration (MOD. RC3008/2011- DGSSS) Internet n/a


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



20


Payment of withholding taxes (corporate and personal income tax), and Stamp Duty, regarding March 2012


Internet


20 VAT Filing of March 2012 recapitulative statement (intra-Community supplies of goods and services)


Internet n/a


20 VAT Filing of 1st quarter 2012 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 >>


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


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


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


10 VAT Filing of March 2012 return and annexes Periodical Return Internet




10 Social Security Statement of remunerations regarding April 2012 Statement of remuneration (MOD. RC3008/2011- DGSSS) Internet n/a


15 VAT Filing of 1st quarter 2012 return and annexes Periodical Return Internet


In case of refund, additional information must be submitted by electronic meansos o ces /


21 Social Security Payment of contributions regarding April 2012 n/a n/a



21

CorporateIncome TaxPersonalIncome TaxStamp Duty

Payment of withholding taxes (corporate and personal income tax), and Stamp Duty, regarding April 2012


Internet


21 VAT Filing of April 2012 recapitulative statement (intra-Community supplies of goods and services)


Internet n/a


Continues >>



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


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


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


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


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


11 VAT Filing of April 2012 return and annexes Periodical Return Internet




11 Social Security Statement of remunerations regarding May 2012 Statement of remuneration (MOD. RC3008/2011- DGSSS) Internet n/a


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


20


Payment of withholding taxes (corporate and personal income tax), and Stamp Duty, regarding May 2012


Internet


Stamp Duty Other legal entities

20 VAT Filing of May 2012 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


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




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


10 VAT Filing of May 2012 return and annexes Periodical Return Internet




10 Social Security Statement of remunerations regarding June 2012 Statement of remuneration (MOD. RC3008/2011- DGSSS) Internet n/a


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


Payment of withholding taxes (corporate and personal income tax), and Stamp Duty, referring to June 2012


Internet



Continues >>


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


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


Statement of exempt income, income subject to reduced tax rates or regarding which no withholding tax is required, paid in 2011


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 >>


July 2012


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


31


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


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


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


10 VAT Filing of June 2012 return and annexes Periodical Return Internet




10 Social Security Statement of remunerations regarding July 2012 Statement of remuneration (MOD. RC3008/2011- DGSSS) Internet n/a


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


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


Payment of withholding taxes (corporate and personal income tax), and Stamp Duty, regarding July 2012


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)


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


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


31


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


All types of income


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


10 VAT Filing of July 2012 return and annexes Periodical Return Internet




10 Social Security Statement of remunerations regarding August 2012 Statement of remuneration (MOD. RC3008/2011- DGSSS) Internet n/a


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


20


Payment of withholding taxes (corporate and personal income tax), and Stamp Duty, regarding August 2012


Internet


20 VAT Filing of August 2012 recapitulative statement (intra-Community supplies of goods and services)


Internet n/a


20 Personal Income Tax 2nd payment on account n/a n/a



Continues >>


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


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


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


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


Payment in two installments (April and September), if assessment exceeds €250


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


10 VAT Filing of August 2012 return and annexes Periodical Return Internet




10 Social Security Statement of remunerations regarding September 2012 Statement of remuneration (MOD. RC3008/2011- DGSSS) Internet n/a


22 Social Security Payment of contributions regarding September 2012 n/a n/a



Post offices/ATM


22


Payment of withholding taxes (corporate and personal income tax), and Stamp Duty, regarding September 2012


Internet


22 VAT Filing of September 2012 recapitulative statement (intra-Community supplies of goods and services)


Internet n/a


22 VAT Filing of 3rd quarter 2012 recapitulative statement (intra-Community supplies of goods and services)


Internet n/a


C t

31


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


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


12 VAT Filing of September 2012 return and annexes Periodical Return Internet




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


15 VAT Filing of 3rd quarter 2012 return and annexes Periodical Return Internet




20 Social Security Payment of contributions regarding October 2012 n/a n/a



20


Payment of withholding taxes (corporate and personal income tax), and Stamp Duty, regarding October 2012

PIT/CIT withholding tax and SD statement Internet


Applicable to VAT taxpayers, under the

20 VAT Filing of September 2012 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


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


10 VAT Filing of October 2012 return and annexes Periodical Return Internet




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


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


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


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 >>


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


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


Payment of withholding taxes (corporate and personal income tax), and Stamp Duty, regarding November 2012


Internet


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)


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


31


Statement of income paid or placed at the disposal of non resident entities in October 2012 Form 30 Internet n/a



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


10 VAT Filing of November 2012 return and annexes Periodical Return Internet




10 Social Security Statement of remunerations regarding December 2012 Statement of remuneration (MOD. RC3008/2011- DGSSS) Internet n/a


21 Social Security Payment of contributions regarding December 2012 n/a n/a



Post offices/ATM


21


Payment of withholding taxes (corporate and personal income tax), and Stamp Duty, regarding December 2012


Internet


21 VAT Filing of November 2012 recapitulative statement (intra-Community supplies of goods and services)


Internet n/a


21 VAT Filing of 4th quarter 2012 recapitulative statement (intra-Community supplies of goods and services)


Internet n/a


C t

21


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


Statement of income paid or placed at the disposal of non resident entities in November 2012 Form 30 Internet n/a


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


www.pwc.com/pt

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o’Portoo’Porto Bessa Leite ComplexRua António Bessa Leite, 14304150-074 Porto Tel: 225 433 000Tel: 225 433 000Fax: 225 433 499

© 2011 PricewaterhouseCooopers & Associados - Sociedade de Revisores Oficiais de Contas, Lda. All rights reserved. In this document, “PwC” refers to PricewaterhouseCooopers & Associados, Sociedade de Revisores Oficiais de Contas, Lda, which is a member firm of PricewaterhouseCoopers International Limited, each member firm of which is a separate legal entity.

2012 t cl d tax calendar - pwc portugal: auditoria, consultoria e … · statement of exempt...

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