Monthly Stamp Duty Return and update of the filling instructions amended

An Order altering the official model of the Monthly Stamp Duty Return Declaration Form (Declaração Mensal de Imposto do Selo – DMIS) and its filling instructions was published today.

On October 1st 2019, the official model of the DMIS (referred to in Article 52-A, no. 2 of the Stamp Tax Code) was approved.

However, in addition to having established that the DMIS is included in the list of tax declaration obligations covered by the justifiable shortcoming (with the DMIS also having been altered to cover this reality), some stamp duty exemptions have also been altered and created, namely by Decree Law 109/2020. In this sense, the Order published today adapts its declaration form to this new reality.

The Order comes into force on November 11th 2021.

Click HERE to access the diploma.

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[Photo by: Romain Dancre, available at unsplash.com]