Publications - Tax
An information note from the Portuguese Property Tax Services ("DSIMI"), of 12 September, was disclosed which clarifies the framework and calculation of the additional to the municipal property tax ("AIMI"), introduced…
Ordinance no. 272/2017, of 13 September, was officially published, amending Ordinance no. 293-A/2016, of 18 November, which regulates the conditions and procedure for the acquisition of the right to exercise the conversion to the State established…
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,…
Notice no. 108/2017, of 8 September, was officially published, making public that notes have been received, by the Ivory Coast Ministry of Foreign Affairs and by the Portuguese Ministry of Foreign Affairs, communicating that the internal…
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.…
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.
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. 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…