Recent Legislation


IRT – Annual Return (Modelo 2)

By the present we would like to remind you that, as stated in article 12 of the Employment Income Tax (IRT) Code, the taxpayers liable for the assessment and payment of the tax due for the payment of income of Group A, Group B and Group C of this tax, should submit until the end of this month, February, the Annual Return, Modelo 2, declaring, by beneficiary, the total income and related tax paid in the previous year, 2022. Even that no income, and related tax, was paid during the year, it is the understanding of AGT that the return should be submitted even so, demonstrating the absence of such operations, otherwise penalties will apply. We will be pleased to assist on anything necessary in order for you to complete successively this task.