The ASF published Circular no. 3/2024, which discloses the changes to the file and reporting instructions "templates_BCE" and "instructions_modelos_BCE", as a result of updating the...
Notice No. 678/2024, of January 12, was published, setting the rate of interest for late payment applicable to debts owed to the State and other...
Order no. 271/2024, of 12 January, approves the amendments to the Corporate Income Tax Return (Form 22 or “Declaração Modelo 22”), respective annexes and filing...
Following the amendments to the brackets for determining the IMT (Property Transfer Tax) rate introduced by the State Budget Law for 2024, Tax Circular no. 40121...
The Insurance and Pension Funds Supervisory Authority, (“ASF”) issued Circular 1/2024 of 4 January, issuing a set of instructions for the application of Circular no....
With the publication of the DORA Regulation at the end of 2022, the three European Supervisory Authorities (ESAs) were mandated to develop a set of...
The following ordinances were published on January 3rd: Ordinance No. 2/2024, approves the model 44 declaration and the respective filling instructions, for the purposes of...
Order no. 13288-E/2023, of December 29, 2023, approves the withholding tax tables on income from dependent work and pensions earned by holders resident on the...
Law no. 82-A/2023 of 29 December was published, adapting the rules for determining the tax result in terms of corporate income tax. Law 82-A/2023 amends the...