Monthly Remunerations Form (DMR)
Ordinance no. 33/2024 of 31 January was published, approving the latest model of the DMR - monthly remuneration statement - AT, and the respective filling...
31 January, 2024
Tax
Municipal Property Tax: Average Construction Value per Square Metre
Ordinance no. 16/2024 of 23 January was published, setting the average construction value per square metre, for the purposes of article 39 of the Municipal...
24 January, 2024
VAT – Food and Drink Services
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...
23 January, 2024
Rate of Interest for Late Payment – 2024
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...
15 January, 2024
Corporate Income Tax Return – Model 22
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...
12 January, 2024
Property Transfer Tax – New Rates
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...
10 January, 2024
Model Declarations 44, 39, 10 and 37
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...
03 January, 2024
New withholding tax tables – 2024
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...
03 January, 2024
Adaptation of the rules for determining the tax result, in terms of corporate income tax
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...
02 January, 2024