Portuguese legal update - Modelo 22 [IRC] - 2007’s file format changes

Modelo 22 [IRC] - 2007’s file format changes For Microsoft DynamicsTM NAV PT 4.0 SP3##

CDCR – No. 22500

Última Modificação 25/4/2007

Enviado 25/4/2007

Generate an ASCII (text) file using the official Modelo 22 file specification (2007’s version).

Modelo 22 is the corporate tax income periodic declaration, referred in Artº 44º, nr.1 paragraph b) – “Código IRC”, which intents to determine the taxable profit and calculate the corporate tax payable / receivable amount.

The majority of Portuguese companies have to submit its Modelo 22 through an electronic transmission. This submission has to be made on the Tax Authority website (www.e-financas.gov.pt), inside either of the legal stated period, by May 31st or, in the case of companies that have adopted a different taxation period from the calendar year, until the last working day of the fifth following month to the term of that period.

Modelo 22 could be run following the path: Financial Management / General Ledger / Periodic Activities.
A txt file is created and should be imported into the Tax Authority’s web (or off-line) application.

This txt file contains the following information:

  • Company Information

  • Account Schedule information

  • Annexes A, B and C

Please review the release note documents for detailed instructions about this functionality. This feature includes:

  • new and modified objects
    Log of changes is also provided for this feature.

These objects are tested primarily for version 4.0 SP3. Please, be aware that this feature might not work in earlier versions and with customer specific changes.

No License update is needed.

In Portuguese:

O Modelo 22 é uma declaração periódica, referida no Artº 44º, nr.1 paragraph b) – “Código IRC”, cujo objectivo é o de determinar o valor de lucro base do cálculo de imposto.

A maioria das empresas Portuguesas têm de submeter o Modelo 22 electronicamente. Esta submissão tem de ser efectuada no site do Ministério da Finanças (www.e-financas.gov.pt.

O Modelo 22 pode ser executado na seguinte opção da aplicação: Gestão Financeira / Contabilidade / Actividades Periódicas.

O ficheiro txt criado deve ser importado para a aplicação do web site oficial ou para a mesma aplicação em off-line.

Este ficheiro txt file contém a seguinte informação:

· Informação da Empresa

· Informação do Esquema de Contas

· Anexos A, B and C