{"id":6823,"date":"2024-03-28T19:15:12","date_gmt":"2024-03-28T19:15:12","guid":{"rendered":"https:\/\/phc24.yourcode-staging.com\/pt\/artigo\/saiba-como-preencher-o-modelo-22\/"},"modified":"2026-01-06T15:08:18","modified_gmt":"2026-01-06T15:08:18","slug":"saiba-como-preencher-o-modelo-22","status":"publish","type":"artigo","link":"https:\/\/phcsoftware.com\/pt\/artigo\/saiba-como-preencher-o-modelo-22","title":{"rendered":"Modelo 22: Saiba como preencher"},"content":{"rendered":"[vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;default&#8221; equal_height=&#8221;yes&#8221; content_placement=&#8221;middle&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; bg_image=&#8221;https:\/\/phcsoftware.com\/pt\/wp-content\/uploads\/sites\/3\/2024\/03\/contabilidade_financas.jpg&#8221; bg_position=&#8221;left top&#8221; background_image_loading=&#8221;default&#8221; bg_repeat=&#8221;no-repeat&#8221; scene_position=&#8221;center&#8221; top_padding=&#8221;7%&#8221; constrain_group_1=&#8221;yes&#8221; bottom_padding=&#8221;7%&#8221; left_padding_desktop=&#8221;5%&#8221; constrain_group_2=&#8221;yes&#8221; right_padding_desktop=&#8221;5%&#8221; right_margin=&#8221;0&#8243; top_margin_phone=&#8221;20%&#8221; text_color=&#8221;light&#8221; text_align=&#8221;left&#8221; row_border_radius=&#8221;10px&#8221; row_border_radius_applies=&#8221;bg&#8221; overflow=&#8221;visible&#8221; color_overlay=&#8221;#383838&#8243; overlay_strength=&#8221;0.8&#8243; gradient_direction=&#8221;left_to_right&#8221; shape_divider_position=&#8221;bottom&#8221; bg_image_animation=&#8221;none&#8221; gradient_type=&#8221;default&#8221; shape_type=&#8221;&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_direction_desktop=&#8221;default&#8221; column_element_spacing=&#8221;default&#8221; desktop_text_alignment=&#8221;default&#8221; tablet_text_alignment=&#8221;center&#8221; phone_text_alignment=&#8221;center&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_backdrop_filter=&#8221;none&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; column_position=&#8221;default&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;2\/3&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221; column_padding_type=&#8221;default&#8221; gradient_type=&#8221;default&#8221;][vc_column_text]Artigo[\/vc_column_text][vc_column_text]\n<h2>Modelo 22: Saiba como preencher<\/h2>\n[\/vc_column_text][\/vc_column][vc_column column_padding=&#8221;padding-10-percent&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;left&#8221; column_element_direction_desktop=&#8221;default&#8221; column_element_spacing=&#8221;default&#8221; desktop_text_alignment=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_backdrop_filter=&#8221;none&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; column_position=&#8221;default&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/3&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221; column_padding_type=&#8221;default&#8221; gradient_type=&#8221;default&#8221;][\/vc_column][\/vc_row][vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; scene_position=&#8221;center&#8221; top_padding=&#8221;3%&#8221; left_padding_desktop=&#8221;5%&#8221; constrain_group_2=&#8221;yes&#8221; right_padding_desktop=&#8221;5%&#8221; left_padding_tablet=&#8221;0%&#8221; constrain_group_4=&#8221;yes&#8221; right_padding_tablet=&#8221;0%&#8221; left_padding_phone=&#8221;0%&#8221; constrain_group_6=&#8221;yes&#8221; right_padding_phone=&#8221;0%&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; row_border_radius=&#8221;none&#8221; row_border_radius_applies=&#8221;bg&#8221; overflow=&#8221;visible&#8221; overlay_strength=&#8221;0.3&#8243; gradient_direction=&#8221;left_to_right&#8221; shape_divider_position=&#8221;bottom&#8221; bg_image_animation=&#8221;none&#8221; gradient_type=&#8221;default&#8221; shape_type=&#8221;&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_direction_desktop=&#8221;default&#8221; column_element_spacing=&#8221;default&#8221; desktop_text_alignment=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_backdrop_filter=&#8221;none&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; column_position=&#8221;default&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;2\/3&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][vc_row_inner column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; text_align=&#8221;left&#8221; row_position=&#8221;default&#8221; row_position_tablet=&#8221;inherit&#8221; row_position_phone=&#8221;inherit&#8221; overflow=&#8221;visible&#8221; pointer_events=&#8221;all&#8221; class=&#8221;linhaTempoLeitura&#8221;][vc_column_inner column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_direction_desktop=&#8221;horizontal&#8221; column_element_alignment=&#8221;center&#8221; column_element_spacing=&#8221;50px&#8221; desktop_text_alignment=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_backdrop_filter=&#8221;none&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; overflow=&#8221;visible&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221; column_padding_type=&#8221;default&#8221; gradient_type=&#8221;default&#8221;][vc_column_text]27 de Outubro 2023[\/vc_column_text][vc_column_text]Tempo de leitura: 5min[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][divider line_type=&#8221;No Line&#8221; custom_height=&#8221;25px&#8221;][vc_column_text]A Declara\u00e7\u00e3o <strong>Modelo 22<\/strong> indica o lucro ou preju\u00edzo anual das empresas, bem como o valor do imposto a pagar ou a receber. O prazo da sua entrega foi prorrogado para dia 15 de julho de 2024.<\/p>\n<p>A <strong>Declara\u00e7\u00e3o Modelo 22<\/strong>\u00a0\u00e9 o equivalente \u00e0 declara\u00e7\u00e3o de rendimentos\u00a0Modelo 3 do IRS que as pessoas singulares t\u00eam de preencher todos os anos mas, desta feita, para pessoas coletivas.<\/p>\n<p>Esta declara\u00e7\u00e3o deve ser apresentada por:<\/p>\n<ul>\n<li>Entidades residentes que exer\u00e7am ou n\u00e3o, a t\u00edtulo principal, uma atividade\u00a0comercial, industrial ou agr\u00edcola;<\/li>\n<li>Entidades n\u00e3o residentes com estabelecimento est\u00e1vel em territ\u00f3rio portugu\u00eas;<\/li>\n<li>Entidades\u00a0que n\u00e3o tenham sede ou dire\u00e7\u00e3o efetiva em territ\u00f3rio portugu\u00eas, mas tenham obtido rendimentos\u00a0aqui situados.<\/li>\n<\/ul>\n<p>Mas h\u00e1 quem esteja dispensado de apresentar\u00a0a\u00a0<strong>Modelo 22<\/strong>. Segundo os n\u00fameros 6 e 8 do artigo 117.\u00ba do c\u00f3digo do IRC, as entidades n\u00e3o residentes sem estabelecimento est\u00e1vel, em Portugal, que aufiram rendimentos isentos ou sujeitos a reten\u00e7\u00e3o na fonte, as entidades que apenas aufiram rendimentos n\u00e3o sujeitos a IRC e entidades isentas ao abrigo do artigo 9.\u00ba, exceto quando estas estejam sujeitos a tributa\u00e7\u00e3o aut\u00f3noma, est\u00e3o\u202fdispensadas da entrega desta declara\u00e7\u00e3o.<\/p>\n<h2>Modelo 22: uma declara\u00e7\u00e3o, m\u00faltiplos procedimentos<\/h2>\n<p>A\u00a0declara\u00e7\u00e3o, no seu rosto,\u00a0est\u00e1 estruturada\u00a0em fun\u00e7\u00e3o dos mais diversos procedimentos necess\u00e1rios para\u00a0o apuramento do imposto, seguindo a estrutura do C\u00f3digo do IRC:<\/p>\n<ul>\n<li><strong>Quadros\u00a001, 02, 03, 04 e 05:<\/strong><br \/>\nInforma\u00e7\u00e3o que, em termos gerais, coincide com o ano civil, o C\u00f3digo de Servi\u00e7o das Finan\u00e7as da sede ou do estabelecimento est\u00e1vel. Deve ser colocada a identifica\u00e7\u00e3o e caracteriza\u00e7\u00e3o do sujeito passivo \u2013 se \u00e9 residente ou n\u00e3o residente, se \u00e9 uma micro uma PME ou n\u00e3o PME e qual o regime de tributa\u00e7\u00e3o dos rendimentos.<br \/>\n<strong>Aten\u00e7\u00e3o: <\/strong>aquando do\u00a0preenchimento do\u00a0quadro 03-B, indicar que\u00a0a sua empresa\u00a0se trata de um Organismo de Investimento Coletivo, ent\u00e3o n\u00e3o deve preencher este quadro, devendo apurar o lucro tribut\u00e1vel diretamente no Anexo F.<\/li>\n<\/ul>\n<ul>\n<li><strong>Quadros\u00a007, 08, 09 e 10:<\/strong><br \/>\nS\u00e3o utilizados para determinar o IRC a liquidar. O\u00a0quadro\u00a007 destina-se ao apuramento do lucro tribut\u00e1vel que corresponde ao resultado l\u00edquido do per\u00edodo, apurado na contabilidade.<\/li>\n<\/ul>\n<ul>\n<li><strong>Quadro 9:<\/strong><br \/>\n\u00c9 de preenchimento obrigat\u00f3rio para os campos relativos ao lucro tribut\u00e1vel e preju\u00edzo fiscal, mesmo nos casos em que o valor apurado n\u00e3o d\u00ea origem ao pagamento do imposto. Uma vez mais, se indicou no\u00a0quadro 03-B tratar-se de um Organismo de Investimento Coletivo, n\u00e3o deve preencher este quadro.<\/li>\n<\/ul>\n<ul>\n<li><strong>Quadro 10:<\/strong><br \/>\nDestina-se ao c\u00e1lculo do imposto, sendo que, para al\u00e9m do valor da coleta total, \u00e9 onde deve indicar valores como as dedu\u00e7\u00f5es relativas a benef\u00edcios fiscais que operam por dedu\u00e7\u00e3o \u00e0 coleta, devendo ainda discrimin\u00e1-los no quadro 07 do anexo D.<\/li>\n<\/ul>\n<ul>\n<li><strong>Quadros 11, 12, 13 e 14:<\/strong><br \/>\nQuadros complementares\u00a0\u00e0 informa\u00e7\u00e3o inserida nos quadros anteriores\u00a0e servir\u00e3o para controlo de dados, por parte da Autoridade Tribut\u00e1ria.<\/li>\n<\/ul>\n<h2><b>Preencher o Modelo 22: composi\u00e7\u00e3o e anexos <\/b><\/h2>\n<h3><b>Anexo A \u2013 Derrama <\/b><\/h3>\n<p>Se a sua empresa\u00a0tem uma mat\u00e9ria colet\u00e1vel no per\u00edodo superior a \u20ac50.000,00 e\u00a0se tem estabelecimento est\u00e1vel ou representa\u00e7\u00f5es locais em mais de um munic\u00edpio, cumulativamente, ent\u00e3o obrigatoriamente dever\u00e1 preencher o Anexo A, de modo a calcular o valor da derrama municipal.<\/p>\n<p>A derrama municipal incide sobre o lucro tribut\u00e1vel\u00a0decorrente do exerc\u00edcio do per\u00edodo fiscal anterior.\u00a0A derrama varia consoante o munic\u00edpio em que est\u00e1 fixada a sede da empresa e o volume de neg\u00f3cios\u00a0(VN)\u00a0da mesma, e poder\u00e1 estar sujeita \u00e0 taxa normal, reduzida ou at\u00e9 isenta de pagamento.<\/p>\n<p>Para calcular a derrama,\u00a0dever\u00e1 ao lucro tribut\u00e1vel aplicar a taxa da derrama\u00a0do munic\u00edpio (%) da sua empresa, presente na tabela dispon\u00edvel, anualmente, pelas respetivas autoridades competentes.<\/p>\n<p>Como saber qual a taxa aplic\u00e1vel? \u00c9 f\u00e1cil.<\/p>\n<p>Se a sua empresa apresenta um\u00a0VN\u00a0superior a \u20ac150.000\u00a0por ano, ent\u00e3o dever\u00e1 ser aplicada a taxa normal. Por outro lado, se\u00a0o VN da sua empresa\u00a0n\u00e3o supera este valor, mas\u00a0o valor \u00e9\u00a0superior ao indicado no \u00e2mbito da isen\u00e7\u00e3o\u00a0do respetivo munic\u00edpio, ent\u00e3o dever\u00e1 ser aplicada a taxa reduzida.\u00a0Mas tamb\u00e9m poder\u00e1 estar isenta, se o VN for inferior ao valor indicado na coluna \u201c\u00e2mbito da isen\u00e7\u00e3o\u201d, na tabela\u00a0de taxas de derrama municipal incidentes sobre o lucro tribut\u00e1vel, no respetivo munic\u00edpio.<\/p>\n<h3><b>Anexo B \u2013 Regime Simplificado <\/b><\/h3>\n<p>Este anexo\u00a0\u00e9 apresentado pelos sujeitos passivos tributados pelo regime simplificado de determina\u00e7\u00e3o do lucro tribut\u00e1vel.\u00a0Ou seja, se na folha de rosto desta declara\u00e7\u00e3o,\u00a0na identifica\u00e7\u00e3o e caracteriza\u00e7\u00e3o do sujeito passivo, indicar que o regime de tributa\u00e7\u00e3o dos rendimentos \u00e9 o regime simplificado, ent\u00e3o dever\u00e1 preencher este anexo.<\/p>\n<p>Este regime foi suspenso\u00a0pelo artigo 72.\u00ba da Lei n.\u00ba 64-A\/2008, com efeitos a 1 de janeiro de 2009, n\u00e3o sendo\u00a0admiss\u00edveis, a partir desta data, novas entradas no regime simplificado.<\/p>\n<p>No entanto, e apesar deste regime ter sido revogado, as empresas abrangidas, cujo per\u00edodo de validade ainda esteja em curso\u00a0no primeiro dia\u00a0do per\u00edodo de tributa\u00e7\u00e3o que se inicie em 2010, mant\u00eam-se neste regime at\u00e9 ao final deste\u00a0per\u00edodo.<\/p>\n<h3><b>Anexo C \u2013 Regi\u00f5es Aut\u00f3nomas <\/b><\/h3>\n<p>Quando existam rendimentos imput\u00e1veis \u00e0s regi\u00f5es aut\u00f3nomas, os sujeitos passivos est\u00e3o obrigados a enviar o anexo C da declara\u00e7\u00e3o modelo 22, exceto se a mat\u00e9ria colet\u00e1vel do per\u00edodo for nula.\u00a0Estes rendimentos s\u00e3o considerados rendimentos do regime geral.<\/p>\n<h3><b>Anexo D \u2013 Benef\u00edcios Fiscais <\/b><\/h3>\n<p>Os benef\u00edcios fiscais dever\u00e3o ser\u00a0inscritos neste anexo. Sendo que\u00a0os benef\u00edcios relativos a per\u00edodos de tributa\u00e7\u00e3o anteriores a 2011, dever\u00e3o ser inscritos no anexo F\u00a0da declara\u00e7\u00e3o anual de informa\u00e7\u00e3o contabil\u00edstica e fiscal (IES), n\u00e3o sendo este anexo utiliz\u00e1vel para o efeito.<\/p>\n<p>Existem dois tipos de benef\u00edcios: dedu\u00e7\u00f5es ao rendimento e dedu\u00e7\u00f5es \u00e0 coleta.\u00a0As dedu\u00e7\u00f5es ao rendimento s\u00e3o inscritas na sua totalidade no quadro 07 da declara\u00e7\u00e3o. J\u00e1 as dedu\u00e7\u00f5es \u00e0 coleta no quadro 10.<\/p>\n<h3><b>Anexo F \u2013 Organismos de Investimento Coletivo (OIC) <\/b><\/h3>\n<p>\u00c9 apresentado pelos OIC\u00a0cujo regime se encontra estabelecido no artigo 22.\u00ba do Estatuto dos Benef\u00edcios Fiscais (EBF)\u00a0e \u00e9 aplic\u00e1vel aos rendimentos obtidos ap\u00f3s 1 de julho de 2015 por fundos e sociedades de investimento mobili\u00e1rio ou imobili\u00e1rio, que operem de acordo com a legisla\u00e7\u00e3o nacional.<\/p>\n<h3><b>Anexo G \u2013 Atividades de transporte mar\u00edtimo <\/b><\/h3>\n<p>Destina-se ao apuramento da mat\u00e9ria colet\u00e1vel no \u00e2mbito do regime especial\u00a0e deve ser apresentado pelas empresas com sede ou dire\u00e7\u00e3o efetiva em Portugal que exer\u00e7am, principalmente, atividades de natureza comercial relacionadas com o transporte mar\u00edtimo de mercadorias ou de pessoas, e que tenham optado pela aplica\u00e7\u00e3o deste regime.<\/p>\n<p>Caso a sua empresa esteja abrangida\u00a0pelo regime simplificado,\u00a0n\u00e3o pode aproveitar do regime especial de determina\u00e7\u00e3o da mat\u00e9ria colet\u00e1vel.<\/p>\n<p>Este regime \u00e9 de car\u00e1ter optativo.<\/p>\n<h3><b>Anexo AIMI \u2013 Adicional ao Imposto Municipal sobre os Im\u00f3veis <\/b><\/h3>\n<p>S\u00e3o sujeitos a entregar este anexo\u00a0os indiv\u00edduos ou empresas\u00a0que, a 1 de janeiro de cada ano, sejam propriet\u00e1rias de pr\u00e9dios urbanos situados no territ\u00f3rio portugu\u00eas.<\/p>\n<p>O\u00a0AIMI\u00a0\u00e9 liquidado anualmente, pela Autoridade Tribut\u00e1ria e Aduaneira, com base nos valores patrimoniais tribut\u00e1rios (VPT) dos im\u00f3veis\u00a0e em rela\u00e7\u00e3o \u00e0s\u00a0entidades que estejam na propriedade das empresas.\u00a0O C\u00f3digo do IMI\u00a0determina que o valor dos pr\u00e9dios detidos por empresas em 1 de janeiro do ano a que reporta\u00a0o Adicional e que se encontrem afetos\u00a0ao uso pessoal\u00a0dos titulares, fica sujeito \u00e0 taxa de 0,7%\u00a0sendo ainda sujeito \u00e0 taxa marginal de 1% para a parcela do valor que exceda 1 milh\u00e3o de euros.<\/p>\n<p>Este anexo destina-se \u00e0 identifica\u00e7\u00e3o dos pr\u00e9dios sujeitos\u00a0ao Adicional que se encontrem nesta situa\u00e7\u00e3o.<\/p>\n<p>&nbsp;<\/p>\n<p>A declara\u00e7\u00e3o modelo 22 deve ser entregue, anualmente,\u00a0por via eletr\u00f3nica, atrav\u00e9s do Portal das Finan\u00e7as at\u00e9 31 de maio do ano seguinte a que se refere o imposto.<\/p>\n<p>Nos \u00faltimos anos, este prazo tem sido alvo de v\u00e1rias prorroga\u00e7\u00f5es e este ano n\u00e3o \u00e9 exce\u00e7\u00e3o. De acordo com o <span class=\"ui-provider a b c d e f g h i j k l m n o p q r s t u v w x y z ab ac ae af ag ah ai aj ak\" dir=\"ltr\"><a class=\"fui-Link ___1rxvrpe f2hkw1w f3rmtva f1ewtqcl fyind8e f1k6fduh f1w7gpdv fk6fouc fjoy568 figsok6 f1hu3pq6 f11qmguv f19f4twv f1tyq0we f1g0x7ka fhxju0i f1qch9an f1cnd47f fqv5qza f1vmzxwi f1o700av f13mvf36 f1cmlufx f9n3di6 f1ids18y f1tx3yz7 f1deo86v f1eh06m1 f1iescvh fhgqx19 f1olyrje f1p93eir f1nev41a f1h8hb77 f1lqvz6u f10aw75t fsle3fq f17ae5zn\" title=\"https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/legislacao\/despachos_seaf\/documents\/despacho_seaf_176_2024_xxiii.pdf\" href=\"https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/legislacao\/Despachos_SEAF\/Documents\/Despacho_SEAF_176_2024_XXIII.pdf\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"Liga\u00e7\u00e3o Despacho n.\u00ba 176\/2024 XXII\"><u>Despacho n.\u00ba 176\/2024 XXII<\/u><\/a><u>, <\/u><\/span>as obriga\u00e7\u00f5es de entrega da declara\u00e7\u00e3o de IRC do per\u00edodo de tributa\u00e7\u00e3o de 2023 podem ser cumpridas at\u00e9 15 de julho de 2024.<\/p>\n<h2>Solu\u00e7\u00f5es que simplificam<\/h2>\n<p>As solu\u00e7\u00f5es PHC est\u00e3o preparadas para simplificar o cumprimento desta\u00a0exig\u00eancia fiscal.<\/p>\n<p>Com o <a href=\"https:\/\/phcsoftware.com\/pt\/phc-cs?utm=artigos\" target=\"_blank\" rel=\"nofollow noopener\">PHC CS<\/a>, poder\u00e1 facilmente preparar\u00a0a declara\u00e7\u00e3o modelo 22 da sua empresa e ganhar tempo no seu preenchimento.<\/p>\n<p><a title=\"IVAucher a partir de 1 de junho: saiba tudo o que deve fazer\" href=\"https:\/\/phcsoftware.com\/business-at-speed\/ivaucher-saiba-o-que-fazer\/\"><br \/>\n<\/a>[\/vc_column_text][\/vc_column][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; 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