July 15, 2022

TAX ALERT 14 | Changes to withholding tables - Rectification

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TAX ALERT 13 | Changes to withholding tables

TAX ALERT 13 | Changes to withholding tables

Changes to the withholding tables, which are in force for the mainland in 2022, in relation to income from work paid or made available from July 1, 2022. Dispatch No. 8564-A was published /2022, from the Secretary of...

July 15, 2022

TAX ALERT 14 | Changes to withholding tables - Rectification

$
TAX ALERT 13 | Changes to withholding tables

TAX ALERT 13 | Changes to withholding tables

Changes to the withholding tables, which are in force for the mainland in 2022, in relation to income from work paid or made available from July 1, 2022. Dispatch No. 8564-A was published /2022, from the Secretary of...

TAX ALERT 11 | Contribution on single-use packaging

TAX ALERT 11 | Contribution on single-use packaging

Contribution on single-use packaging The Circular Letter No. 35.170 of July 1, 2022 was published by the Tax and Customs Authority (AT), with instructions on the procedures for applying the new contribution on single-use packaging...

TAX ALERT 10 | State Budget for 2022

TAX ALERT 10 | State Budget for 2022

2022/12, of 2022 June 27, which approves the State Budget for 2022, was published in the Diário da República. The Law enters into force on the day following its publication, without prejudice to specific provisions regarding...

TAX ALERT | SGPS - Inventory of capital shares (year 2021)

TAX ALERT | SGPS - Inventory of capital shares (year 2021)

All SGPS must communicate the inventory of their share capital, included in the financial investments included in the last approved balance sheet and the beginning and end of the functions of the holders of their governing bodies. This communication to the General Inspectorate of Finance -...

Tax Alert 14 | Withholding Income Tax Tables for 2022

Tax Alert 14 | Withholding Income Tax Tables for 2022

Order No. 11943-A/2021 was published, approving the new IRS withholding tables, applicable to income from dependent employment and pensions earned by residents of the Mainland. [This document is for informational purposes only and does not exempt the...

Tax Alert 07 | Waiver of payments on account of IRC

Tax Alert 07 | Waiver of payments on account of IRC

Waiver of first and second payments on account for SMEs and cooperatives Dispatch no. 6564/2021, of the Assistant Secretary of State for Tax Affairs (SEAAF), of June 30, was published, which provides for the extension of the waiver of realization of...

Tax Alert 06 | Change in the VAT rate in the Azores

Tax Alert 06 | Change in the VAT rate in the Azores

Clarifications on the application of the new rate, applicable from 1 July As usual when changing VAT rates, the Tax Authority issued clarifications on the implementation of this change – Official Letter No. 30237, of...

Tax Alert 07 | Model 58

Tax Alert 07 | Model 58

Model 58 - Communication of Tax Relevant Mechanisms Ordinance No. 304/2020, of December 29, was published, which approves the declaration “Model 58” for the fulfillment of the reporting obligation to the Tax and Customs Authority (AT ) From...

Tax Alert 01 | ATCUD Code Postponement

Tax Alert 01 | ATCUD Code Postponement

The obligation to include the QR Code on invoices and other relevant documents is maintained as of January 1, 2021. Single document code postponed to 2022 Dispatch No. 412/2020.XXII, of October 23, was published of the Assistant Secretary of State of the...