Ministeral Order no. 319/2018, of 12 December, was officially published, which approves the new Model 39 form and respective filling instructions, in order to communicate to the tax authorities the income and the relevant withholding taxes applicable at a flat rate, according to article 119 (12) (b) of the PIT Code.
Decree-Law no. 73/2018, of October 17, was published in the Official Gazette, extending the scope of the special regime for early access to retirement pension to the beneficiaries of Social Security general system, or civil servants social protection system, with very long careers, initiated at the age of 16 or under, in the following terms:
In accordance with Decree-Law n. º 74/2017, all suppliers of goods and services, who develop their activity in a fixed or permanent establishment or through digital means, are obliged since the 1st of July of the present year, to have a complaints book in an electronic form apart from the obligation of having the traditional complaints book in the physical form in place.
Ministerial Order no. 233/2018, of August 21st, was officially published, which regulates the Legal Framework of the Central Registry of Ultimate Beneficial Owners (“RCBE”), approved by Law no. 89/2017, of August 21st.
It was published today in the Official Gazette, Law no. 60/2018, of 21 August, establishing new measures to promote equal pay between men and women for equal work or work of equal value.
On July 29, 2018, will enter into force the Directive (EU) 2018/957, of the European Parliament and of the Council, of 28 June 2018, amending Directive 96/71/EC, regarding the posting of workers in the framework of the provision of services.
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").