Insights

Tax Registry

28/02/2013
On the date of entry into force of Decree-Law n. º 14/2013 of 28 January, the Tax Administration, through the Tax Circular number 90017, clarifies the taxpayers regarding the new ...

Double taxation - Convention between the Portuguese Republic and the Oriental Republic of Uruguay

21/02/2013
Notice 30/2013, published on 18 February - the internal constitutional formalities for the approval of the Convention between the Portuguese Republic and the Oriental Republic of...

Monthly Statement of Remunerations

15/02/2013
Monthly Statement of Remunerations The Portuguese Tax Authority issued a Tax Circular in order to clarify the following questions regarding the Statement of Remunerations:...

Consumer Protection - Increase of the period for the payment of invoices and suspension of public and electronic communications services

07/02/2013
In order to give more effectiveness to consumer protection and promote the compliance of the contracts, the Law n. 10/2012, of January 28, approved some changes to the Public...

Twelfths - Temporary scheme for the payment of Christmas and vacation allowances for the year 2013

28/01/2013
The Law number 13/2013, of January 28, establishes a temporary scheme for the payment of Christmas and vacation allowances for the year 2013. Under the new regime, the fractional...

Madeira and Azores - New tables for withholding tax rates for the year 2013

25/01/2013
New tables for Madeira and Azores withholding tax rates for the year 2013

Reimbursement of contributions to social security – hiring of unemployed aged over 45 years old

23/01/2013
Order number 3-A/2013 was published on 4 January 2013, and regulates the conditions by which employers may obtain the reimbursement of social security contributions paid within...

SGCIE - Access regime for the exercise of energy audits activities

22/01/2013
Access regime for the exercise of energy audits activities, preparation of plans for rationalization of energy consumption and control of their implementation and progress, within...

Large Taxpayers Unit (LTU) of the Portuguese Tax Authorities.

17/01/2013
Amendements to the Portuguese Tax Law regarding the functioning of the Large Taxpayers Unit (LTU) of the Portuguese Tax Authorities.
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