Fiscal Agenda for February 2017 | |||
Until day | Obligations | Description | |
10 | Social security | The deadline for sending in the Social Security payslips for the month of January. | |
10 | IVA (value added tax) | Electronic submission of the Periodic Statement, relating to transactions carried out in December 2016, and payment thereof, where appropriate, together with the summary annex relating to intra-Community transactions for the same period. | |
10 | IRS (Personal Income Tax) | Deadline for the submission of the Monthly Statement of Remuneration by income earners via the Internet for the month of January. | |
15 | IVA (value added tax) | Submission of the periodic declaration, via the Internet and respective payment, where appropriate, together with the summary annex, relating to intra-Community transactions, by taxpayers under the normal quarterly arrangements for transactions carried out in the 4th quarter of 2016. | |
20 | Social security | Deadline for the payment of the Social Security Single Social Tax (TSU), through the corresponding guide, for the month of January. | |
20 | FCT (labour compensation fund)
FGCT (Labour Compensation Guarantee Fund) |
Payment of the 0.025% and 0.075% (in total 1%) of the basic salary and diuturnities, for the month of January, for each worker concerned, admitted after 1 October 2013. | |
20 | IRS (Personal Income Tax)
IRC (corporation tax) |
Sending, via Internet, the declaration of withholding taxes, and payment thereof, made in January. | |
20 | IVA (value added tax) | Communication, of the invoice details for January 2016. | |
28 | IRC (corporation tax) | Submission by taxable persons whose tax period coincides with the calendar year, who check the conditions and have opted for the simplified system for determining the taxable amount. | |
28 | IUC (Car Circulation Tax) | Deadline for taxable persons owning vehicles whose anniversary of registration occurs in February to settle and pay them. | |