Publications - Accounting Law
Notice no. 109/2017, of 8 September, was officially published, making public that notes have been received, by the São Tomé and Príncipe Ministry of Foreign Affairs and Communities and by the Portuguese Ministry of Foreign Affairs,…
Declaration of Rectification no. 573-A/2017, of 5 September, was officially published, amending Order no. 7/2017, which amends Order no. 18º-A/2010, of 1 July, altered by Order no. 11/2013. Of 27 December, altered and republished by Order no.…
Ruling no. 40 115, of 31 August, was disclosed, clarifying, for the purposes of the assessment of the additional to the municipal property tax (“AIMI”), when the ownership of the property is not correctly endorsed in the register when…
Law no. 106/2017, of 4 September, was officially published, amending the PIT Code to ensure the right to a joint tax return for expenses and income of dependents where parental responsibilities are shared by more than one taxable person.
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Law no. 100/2017, of 28 August was officially published.
Law no. 98/2017, of 24 August was officially published, entering into force on 25 August, which:
Law no. 92/2017, of 22 August was officially published, which adds Article 63 (E) to the General Tax Law (“GTL”) and amends Article 129 of the General Tax Infringements Regime ("RTIR"), banning payment or cash receipt in…
Law no. 85/2017, of 18 August was officially published, which:
Foi publicada em Diário da República a Portaria n.º 255/2017, de 14 de agosto, que procede à alteração da Portaria n.º 302-D/2016, de 2 de dezembro relativa às jurisdições participantes no Common Reporting Standard (CRS) a…
Ordinance no. 256/2017, of 14 August was officially published, regulating the annual publication by the Portuguese Tax Authorities in its website (“Portal das Finanças”) of the transfers and funds remittances to recipients located…
This is due to plans to introduce a VAT split payment model. The introduction of the new legislation will also lead to other changes with regard to VAT, so it would be advisable to begin preparing for the enactment of the new legislation now.
