Publications - Tax
VT - Simplification of the Automotive Taxation System
Decree-Law no. 53/2017, of 31 May was officially published, which amends the Vehicle Tax Code, dematerializing the declaratory formalities for all taxable persons.
CIT - Country-by-Country Report
Order no. 170/2017-XXI, of the Secretary of State of Fiscal Affairs, was disclosed extending again the deadline for the compliance of the obligation foreseen in article 121-A (4) of the CIT Code, for fiscal year 2016, from 31 May 2016 to 31 October…
Regime de Comunicação de Informações Financeiras
Ministerial Order no. 169/2017, of 25 May, was officially published amending the instructions annexed to Ministerial Order no. 302-A/2016, of 2 December, which approved the framework and content to be used for complying with the obligations…
Stamp Duty Code – Payments made by card
Law no. 22/2017, of 23 May, was officially published amending the Stamp Duty Code, clarifying that, under operations where payments are made by cards, foreseen in point 17.3.4. of the General Stamp Duty Table, the holders of the relevant economic…
IRC - Municipal surtax rates
Ruling no. 20196, of 22 May, was disclosed amending for Ferreira do Alentejo, Torre de Moncorvo and Santa Cruz the rates/exemptions regarding the municipal surtax to be charged in 2017, replacing the ones included in the table annexed to Ruling…
Double Taxation Agreement
Notice no. 54/2017, of 22 May, was officially published, regarding the entry into force of the Convention between the Portuguese Republic and the Principality of Andorra to Avoid Double Taxation and Prevent Tax Evasion in Income Taxes, signed in New…
Agreement for the Exchange of Information on Tax Matters
Presidential Decree no. 37/2017, of 16 May was officially published, which ratifies the Agreement between the Portuguese Republic and the Federation of Saint Kitts and Nevis for the Exchange of Information on Tax Matters, signed in Basseterre…
Double Taxation Agreement
Notice no. 46/2017, of 9 May, was officially published, regarding the entry into force of the Convention between the Portuguese Republic and the Federal Democratic Republic of Ethiopia to Avoid Double Taxation and Prevent Tax Evasion in…
“EBF” – Tax benefits in force during 2017
Circular n.º 5/2017, of 4 May was published on the Portuguese Tax Authorities’ website, which discloses the understanding sanctioned by the Order of the Secretary of State for Fiscal Affairs no. 103/2017-XXI of March 31, 2017,…
“LGT” - Offshores transfers
Law n.º 14/2017 of 3 May, was officially published, which amends the General Tax Law obliging the Tax and Customs Authority to annually publish on its website the total annual value of transfers and remittances, as well as the reason for the…
Portugal: CIT - Special Payment on Account
Law no, 10-A/2017, of 29 March, was officially published which reduces the amount of the special payment on account foreseen in article 106.º of the Corporate Income Tax Code for the fiscal years of 2017 and 2018.
Portugal: CIT - Declaration form "Modelo 22"
Order n.º 2608/2017, of 29 de março of the Secretary of State for Fiscal Affairs was officially published, which approves the amendments to the periodical income form "Modelo" 22, respective appendixes and filling instructions.