It was published today the Regional Legislative Decree no. 1/2019/M, approving the increase of the minimum monthly wage in the Autonomous Region of Madeira.
Parliament Resolution no. 23/2019, was officially published, which approves the Double Taxation Agreement between the Portuguese Republic and the Republic of Angola for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, signed in Luanda on 18 September 2018.
As a result of some amendments made to tax legislation during 2018, it is necessary to update certain tax forms used to comply with reporting obligations concerning the Personal Income Tax (“PIT”) and Corporate Income Tax (“CIT”).
As a result of some amendments made to tax legislation during 2018, it is necessary to update certain tax forms used to comply with reporting obligations concerning the application of tax benefits related to the Personal Income Tax (PIT) and Corporate Income Tax (CIT).
Law no. 39/2018, of August 8th, was officially published, which establishes a minimum advance period of 120 days for the Portuguese Tax Authorities (“PTA”) provide the digital forms necessary to comply with the obligations regarding tax returns (“Modelo 3” and “Modelo 22”) and the annual statement of accounting and tax information (IES).
It was published in the Official Gazette Law no. 29/2018, of July 16, transforming into national law Directive (UE) 2015/1794 of th European Parliament and of the Council, of October 6, 2015, and introducing amendments to seafarers’ legal framework in Portugal.
Ministerial Order no. 195/2018, of July 5th, was officially published, which defines the concept of “companies of the technology sector”, for the purposes of the article 43.º-C of the Tax Incentives Statute ("EBF").
Decree-Law no. 45/2018, of June 19th, was officially published, which creates the Tourism and Cinema Endorsement Fund and repeals the tax benefit for film production set in article 59.º-F of the Statute of Tax Benefits and 92.º/2/h) of the CIT.