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.
Due to the strike currently taking place by the personnel of the public entity Gestión Recaudatoria de Canarias, S.A. (GRECASA), which may make it impossible to file tax returns and self-assessments on time, the Tax Department of the Canary Islands government issued an Order on January 25, 2019, extending the period for filing the returns for taxes levied by the Canary Islands Autonomous Community.
This month’s newsletter analyzes the new UNE standard 19602 on tax compliance, which helps companies to adopt protocols to ensure compliance with tax legislation. It also contains a roundup of the most significant judgments, ruling requests and legislation for taxpayers.
Companies will have access to a tool helping them adopt protocols for the adoption, implementation, maintenance and enhancement of compliance programs in the field of tax law.
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.
Law no. 9/2019 of 1 February, was officially published, which amends the General Taxation Law (“LGT”), that was approved by the Decree-Law no. 398/98, of 17 December.