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.
Order no. 1/2019 of 4 February, was officially published, which establishes the taxpayers covered by the automatic income tax return, in accordance with article 58-A of the Portuguese Personal Income Tax (PIT) Code.
Garrigues Portugal has been named IP Law Firm of the year in the first edition of the Global IP Awards granted by the international publications World Trademark Review (WTR) and Intellectual Asset Management (IAM). The firm received the award yesterday in a ceremony held in London.
Ministerial Order no. 31/2019, of 24 January, was officially published which changes the submission and fulfillment of the Annual Tax and Accounting Information Statement (“IES”), as well as the submission of the SAF-T (PT) accounting file regarding 2019 and the following periods.
Ministerial Order no. 32/2019 of 24 January was officially published which approves the new form of Annex R of the Annual Tax and Accounting Information Statement (“IES”) regarding residents entities which perform commercial, industrial and agricultural activities, non-resident entities with permanent establishment and individual limited liability establishment (“EIRL”), applicable as from 2019. The new form includes new fields for reporting statistical information required for commercial registry of the Directorate-General for Economic Activities (“DGAE”).
Ordinance no. 30-A/2019, of 23 January, was officially published, which approves the new filling instructions of the monthly payment declaration (“DMR”) to be submitted by debtor entities regarding employment income and withholding taxes obtained by resident taxpayers in Portugal, according to article 119 (11) (d) of the Portuguese Personal Income Tax Code (“PIT”).
Order no. 791-A/2019, of Secretary of State for Fiscal Affairs, was officially published, which approves the withholding tax rates applicable to employment income (category A) and pensions (category H), obtained by the resident taxpayers in mainland Portugal, during 2019.
Law no. 3/2019, of 9 January, was officially published, which amends the Personal Income Tax Code (“PIT”) and establishes conditions of access to tax incentives in programs of affordable rental housing construction.
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.