Assessment, payment of tax and other formal obligations

Settlement and payment

Taxpayers are obliged to submit a quarterly declaration-settlement of the tax due and pay the tax debt.

The settlement period is the calendar quarter, and the self-assessment corresponding to each settlement period must be submitted within the first 20 calendar days following the end of the quarter in which the accruals occurred.

The self-assessment form of Coal Tax is Form 595, approved by Order EHA/3947/2006, dated 21 December, which approves the forms, deadlines, requirements and conditions for the presentation and payment of the declaration-settlement and the annual summary declaration of operations of the Special Tax on Coal and modifies the Order of 15 June 1995, in relation to the depository entities that provide the service of collaboration in collection management.

The self-assessment tax return must be filed electronically via the Internet.

The self-assessment may be submitted by the taxpayer themselves or through social partners.