The Secretary of State for Fiscal Affairs has established, through Order No. 14/2020-XXII, that no penalties will be applied to the submission with errors of the Stamp Tax Monthly Declaration ("DMIS") in the first half of 2020, provided that they are duly replaced by the end of 2020.
Is informed that the Agreement between the Portuguese Republic and the Republic of Angola on Mutual Administrative Assistance and Cooperation in Fiscal Matters, signed in Luanda on 18 September 2018, entered into force on past 20 February 2019, according to Notice no. 8/2020, officially published.
Undoubtedly, 2019 was a busy year in the area of privacy. In Portugal, the GDPR Enforcement Law was approved and the Portuguese Authority (CNPD) took the controversial decision of “disregarding” some of the respective rules. The EDPB and the TJUE were also active, issuing several decisions and opinions, some very interesting. At the end of the year, the Advocate General in case Schrems II gave us excellent news by confirming the validity of standard contractual clauses for transferring data outside the EU. Finally, both the CNPD and the other European supervisory authorities have issued the first fines under GDPR.
The file approved by Ministerial Order no. 126/2019, 2 of May, to be used to report annual inventories to the Portuguese Tax Authorities (“PTA”), only enters into force as regards 2020’s inventories, to be communicated by 31 January 2021, as disclosed by Order no. 66/2019-XXII-SEAF of 13 December of the Secretary of State for Tax Affairs.
Following the publication of the Ministerial Order no. 339/2019, 1 October, which approved the new Stamp Tax monthly declaration (“DMIS”) and corresponding filing instructions such as provided in article 52- A of the Stamp Tax Code, the Order no. 5/2019.XXI was disclosed by the Portuguese Tax Authorities ( "PTA "), which emends the deadline to submit the DMIS of January and February of 2020