Publications - Tax
VAT - Total or partial refund of VAT
Decree-Law no. 84/2017, of 21 July was officially published, which simplifies the refund procedure of all or part of the VAT incurred by the Armed Forces, security forces and services, firefighters, "Santa Casa da Misericórdia de Lisboa…
VAT - New models of the periodic declaration for import
Ordinance no. 221/2017, of 21 July was officially published, which approves the new models of the periodic VAT declaration and of Annex R, as well as the respective filling instructions and the new models of annexes for the regularizations of…
VAT – Import of goods
Ordinance no. 215/2017, of 20 July, was officially published, which regulates the procedure and deadline to exercise the option foreseen in article 27 (8) of the Portuguese VAT Code, for the payment of the VAT due on the import of goods through the…
PIT/CIT - Double Taxation Agreement between the Portuguese Republic and the Sultanate of Oman
Notice no. 80/2017, of 6 July was officially published, confirming statements by the Embassy of the Sultanate of Oman in Paris and by the Embassy of Portugal in Doha, that the internal constitutional formalities have been fulfilled to approve…
Tax China Newsletter - June 2017
The new tax related regulations issued by Chinese government for you as part of our retainer services.
China - Announcement on special tax investigations, adjustments and mutual agreement procedures
On 17 March 2017, the State Administration of Taxation (“SAT”) issued Announcement on Special Tax Investigation, Adjustment and Mutual Agreement Procedures (“Announcement 6”) to step up and enhance administration on transfer…
PIT/CIT - Double Taxation Agreement between the Portuguese Republic and the Kingdom of Bahrein
Notice no. 71/2017, of 5 July was officially published, confirming statements by the Embassy of the Kingdom of Bahrein in Riyadh and by the Embassy of Portugal in Riyadh, that the internal constitutional formalities have been fulfilled to…
PIT/CIT - Double Taxation Agreement between the Portuguese Republic and the Socialist Republic of Vietnam
Notice no. 68/2017, of 4 July was officially published, confirming statements by the Ministry of Foreign Affairs of the Socialist Republic of Vietnam and by the Embassy of Portugal in Bangkok, that the internal constitutional formalities have…
“CPPT” – Offsetting of tax debts with non-tax credits
Ordinance no. 201-B/2017, of 30 June was officially published, regulating the offsetting of tax debts with non-tax credits under article 90-A of the Tax Procedure and Process Code in cases where the credit has been recognized by a final…
Tax Newsletter - June 2017
June newsletter prepared by professionals from the Tax Department.
VAT - Non-profit initiatives to support fire victims
Order no. 232/2017, of 22 June, of the Secretary of State for Fiscal Affairs was published, providing that the PTA shall make available on its website a form and instructions facilitating the channeling of VAT fund collected in non-profit fund-…
PIT/CIT - Double Taxation Agreement between the Portuguese Republic and the Republic of San Marino
Notice no. 61/2017, of 27 June, was officially published, confirming verbal statements by the Embassy of Portugal in Rome and by the Embassy of the Republic of San Marino in Rome, that the internal constitutional formalities have been fulfilled to…