NEWS #onec

In anticipation of the deadline for subscribing to the tax declaration on profits and profits for the fiscal year 2024, income 2023, the Services are informed that the following instructions are issued concerning the receipt and processing of the declaration of the profits and profits tax (IBP) with regard to the legal obligation to certify the financial statements of companies.

Article 42 of Finance Law No. 22/078 of December 22, 2022 for the 2023 financial year makes it mandatory to certify the financial statements of companies subject to the common law regime, i.e. whose tax on Profits and Profits correspond to 30% of the tax result.