In accordance with article 12 of the Personal Income Tax Code, the entities responsible for the settlement and delivery of this tax in groups A, B and C must submit, by the end of February, the Annual IRT Declaration – Model 2, with the total amount of income paid and taxes withheld during the 2021 tax year.
The non-delivery or late delivery of the referred declaration will be subject to fines.
We further inform you that the General Tax Administration has been defending the mandatory submission of this declaration, even in cases of non-existence of payments of this income.
On.Corporate is available to prepare the entire process: filling in and submitting to tax offices, as well as answering questions.
