Publications - Tax
IES – New deadline
Order no. 212/2017, of 31 May, of the Secretary of State for Fiscal Affairs, was disclosed which extends the deadline for the submission of the Simplified Company Information (“IES”) from 15 July to 22 July 2017, without any additions or…
Tax China Newsletter - May 2017
The new tax related regulations issued by Chinese government for you as part of our retainer services.
VAT - Regulation of the electronic system for travelers' data reporting
Ordinance no. 185/2017, of 1 June was officially published, regulating Decree-Law no. 19/2017, of 14 February, which implemented an electronic system for travelers' data reporting and respective purchases, in order to benefit from the…
PIT - New statement model "Declaração de Títulos de Compensação Extrassalarial (Modelo 18)"
Ordinance no. 180/2017, of 31 May, was officially published which approves the new statement model "Declaração de Títulos de Compensação Extrassalarial (Modelo 18)" and respective filling instructions, for complying with the obligation…
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…
Tax Newsletter - May 2017
May newsletter prepared by professionals from the Tax Department.
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…