Order No. 2/2025-XXV, subsequently amended by Order No. 3/2025-XXV, determined that, due to the general interruption of electricity supply that occurred on April 28, the following tax obligations may be fulfilled, without any penalty, until:
–July 25, 2025, the obligation to submit the tax file and the transfer pricing file, provided for in article 130(3) of the IRC Code.
-June 30, 2025, the submission of the periodic corporate income tax return (Modelo 22 return) for the 2024 period, by entities subject to corporate income tax whose period coincides with the calendar year, and the respective payment, as provided for in article 117(2)(b), article 120(1) and article 104(1)(b) of the Corporate Income Tax Code.
-July 25, 2025, the obligation to submit the IES/DA, provided for in Article 121(2) of the IRC Code, Article 113(2) of the IRS Code and Article 29(1)(h) of the VAT Code.
