IRS – Model 3 – Deductions, tax benefits and rates IRS to 2016 (2015 income)
New leaflet, prepared by AT on the IRS – Model 3 – Deductions, tax benefits and rates IRS to 2016 (2015 income).
Communication Extension of leases or issue of income receipts
New Dispatch no 3/2015-XXI, of 30/11, the SEAF, extending the period of communication leases or issue of income receipts by the end of this month of December.
System Accounting Standards for Public Administrations
It was published in the DR no 192 ?? 1st Series, Decree-Law No. 192/2015, of 11/09, approving the Accounting Standardisation System for Public Administrations
Transformation of OTOC in order Accountants Certified
It was published in the DR no 174 ?? 1st Series Law No. 139/2015, of 07/09, which turns the Order of Chartered Accountants in order Accountants Certificates, and changes the respective Statutes, approved by Decree-Law No. 452/99, of November 5, in accordance with Law No. 2/2013 of 10 January, establishing the legal framework for the creation, organization and operation of professional public associations.
IMI rate decrease
IMI rate decrease for building intended for permanent residence, depending on the number of dependents that make up the household of the taxpayer.
Electronic receipt of income – Frequently asked questions (FAQ)
AT was issued by the Official Circular No. 20177/2015, of 30/4 – Receipt of electronic income – Frequently asked questions (FAQ).
Amendment to Decree No. 25-2009
It was published in the DR no 78 ?? 1st Series the Regulatory Decree 4/2015, of 22/04, making the fourth amendment to Decree No. 25-2009 of 14 September, the arrangements depreciation and amortization for tax purposes the income of legal persons.
Special Regime for Taxation of Corporate Groups (RETGS)
It was recently published Circular No. 5/2015, of 31/03, AT, on the Special Regime for Taxation of Corporate Groups (RETGS).
Electronic receipt template lace discharge
It was published in the DR no 63 ?? 1st Series ?? Supplement 1 to Decree No. 98-A / 2015, 31/03, approving the declaration Model 2, the model the electronic receipt lace discharge and the Model 44 statement provided for in Stamp Duty Code and the Code the IRS.
Pour rates for collection launched in 2015 – 2014 Period
It was published the Official Circular No. 20175/2015, of 16/03 – IRC – Pour rates released for collection in 2015 – 2014 period.