EA Brief

The ASF published Circular Letters 4/2024 and 5/2024, which enact several modifications to the following reporting files and related instructions:       ASF Circular Letter 4/2024 “NotasES” “ATecnica Nao...

The Tax Authority (AT) has published Circular Letter no 25019 dated 17 January 2024, which provides Circular Letter no 25018 dated 10 January 2024. Circular...

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...