Published in the official gazette Rule no. 205/2022, of 11 August, clarifying the terms and conditions applicable to employers that dropped out of the “Extraordinary Incentive for Business Regularization” (introduced by Decree-law no. 27-B/2020, of 19 June and regulated by Rule no. 170-A/2020, of 13 July), regarding the 50% exemption of Social Security charges for the employer.
New PIT withholding tax tables, which are in force for the Mainland in 2022, were approved for employment income paid or made available as from 1 July 2022, by Order no. 8564-A/ 2022, of the Secretary of State for Tax Affairs, rectified by Rectification Order no. 629-A/2022.
The Government, through Decree-Law n.º 44/2022, of July 8, approved the following measures on the option to apply for electronic communications when interacting with the Tax and Customs Authority (TCA).
The Portuguese Government, through Dispatch n.º 135/2022-XXIII, of July 6, clarifies and approves a series of measures, without the application of any additional charges or penalties.
Following the entry into force of the State Budget Law for 2022 (Law no. 1272022, of 27 June) on 28 June, we highlight the following changes on VAT matters.
Listed companies should aim to have at least 40% of non-executive director positions filled by members of the under-represented sex, or 33% of all director positions, including executive directors. The deal also sets out guidelines for selection processes.
With this regime’s entry into force, companies must implement new mechanisms towards the prevention of risks of corruption and related infringements. Companies have one year to finalize the full adaptation of their compliance programs or endow their organization with all the necessary means to implement, review and control an effective system for preventing cases of corruption or face the regulatory penalty regime (with fines for companies that may reach 44,891.81 euros) that is drawing nearer.
By Order 7048/2022, of 27 May, issued by the Portuguese Tax Authorities’ General Director, it was published the new list of taxpayers whose tax situation should be followed by the Unit of Large Taxpayers ("Unidade dos Grandes Contribuintes"), and therefore are covered by the Large Taxpayers obligations as of the day of entrance in force of the referred Order (3 June 2022).
