Portuguese term
Netherlands
Economist, exp. w/ academic and business
Native in: Portuguese (Variant: Brazilian)
Works in: English to Portuguese, Portuguese to English, Portuguese, and 3 more.
crédito fiscal extemporâneo
Gostaria de checar a melhor tradução possível para esse termo, no contexto de demonstrações financeiras.
Proposed translations
Brazil
32 years engineering/law/contracts
Native in: English (Variant: US) 
, Portuguese (Variant: Brazilian) 
Works in: English to Portuguese, Portuguese to English
outdated or untimely tax credit
Portugal
Experienced & Qualified Translator EN>PT
Native in: Portuguese (Variant: European/Portugal)
Works in: English to Portuguese, Portuguese to English, Portuguese, and 1 more.
extemporaneous tax credit
Austria
Retd.T&I, Barrister & Austro-Advokat
Native in: English (Variants: British, Scottish)
Works in: Spanish to English, English to Spanish, French to English, and 6 more.
tax relief claimed out of time
Otherwise, I agree with Diogo G's out-of-time discussion entry, rather than the musical term of extemporaneous.
My understanding is that a claim for SEIS relief can be made up to five years from 31 January of the year after the tax year in which they made the investment.
Will do!
Native in: Portuguese (Variant: European/Portugal)
Works in: English to Portuguese, French to Portuguese, German to Portuguese, and 1 more.
after-the-fact tax credit
Those after-the-fact tax credit programs are also included in the report's count of subsidies that do not have a follow-up process
Like the House bill, McConnell's plan features deep cuts in Medicaid, an after-the-fact tax credit for individuals who buy insurance
Brazil
11 years in finance
Native in: Portuguese (Variants: Brazilian, European/Portugal)
Works in: English to Portuguese, Portuguese to English, Portuguese, and 1 more.
late claim tax credit
"Em linhas simples, os créditos extemporâneos de ICMS são aqueles valores [...] Assim, posteriormente ao período regular de apuração daquelas operações, lança tais créditos em suas contas fiscais para o seu aproveitamento." https://www.brasilsalomao.com.br/as-possibilidades-de-correc...
"In 1996 and 1997, the Government introduced a three-year limitation period for
repayment claims for overpaid VAT, the correction of errors and late claims for input tax." https://assets.publishing.service.gov.uk/media/5b279bd440f0b...
"A taxpayer was aware in 1998 that he had not claimed input tax credit on his returns in periods 02/95 and 05/95 but did not submit a claim [...]" https://assets.publishing.service.gov.uk/media/5b279bd440f0b...
Discussion