According to the Investment Income tax code, the taxpayers required to settle the tax should submit a statement of all income received, paid, or made available to their holders during 2022. The annual tax return should be submitted by the end of January 2023. The report of the above-mentioned situations that must be made by submission …
The taxable income of real estate leased or partially leased, referred to 2022, is determined through the filling of the annual tax return “Modelo 1”which must be delivered in Tax Office until the end of January 2023. The annual tax return – named “Modelo 1”, must be delivered by any person or corporations that own a …
The State Budget for the year 2023 has been approved, with new tax rules for crypto assets in Portugal, as described below. Definition of Crpto assets according to the approved State Budget Crypto assets are defined as all the digital representation of value or rights that can be electronically transferred or stored, using distributed ledger …
In view of the need to establish the legal framework for the activity under the TELEWORK regime, Presidential Decree nº52/22 of 17 February was recently published, which regulates: When and under what conditions it must be exercised; Requirement to enter a contract, subject to written form, and under the terms indicated; Indication of the duties …
Legal framework of the activity in telework regime Read More »
In accordance with article 12 of the Personal Income Tax Code, the entities responsible for the settlement and delivery of this tax in groups A, B and C must submit, by the end of February, the Annual IRT Declaration – Model 2, with the total amount of income paid and taxes withheld during the 2021 …
The payment period of the annual Property Tax for the year 2021 began this month. Therefore, if the taxpayer owns rustic or urban buildings must pay the respective Property Tax until the last business day of March 2022, although this tax can be paid in 6 instalments upon requested by the taxpayer and accepted by …
The taxable income of real estate leased or partially leased, referred to 2021, is determined through the filling of the annual tax return “Modelo 1” until the end of January 2022. The annual tax return – named “Modelo 1”, must be delivered by any person or corporations that own a rented property at the Tax …
According to the Capital Investment Tax Code, the taxpayers are required to submit an Annual Return of all income received, paid, or made available to their holders. The most common examples are interests from time deposits and treasury bonds, as well as dividends. The mentioned Annual Return – Modelo 1 related to Fiscal Year 2021 …
On December 30, 2021, Law nº 32/21 was published, approving the General State Budget for the fiscal year 2022 (OGE 22), whose most relevant changes in tax matters are highlighted below: VALUE ADDED TAX (VAT) Reduction to 7% of the VAT rate on the provision of hotel and restaurant services, if certain requirements are met …
GENERAL STATE BUDGET FOR 2022 – Main Tax Changes Read More »
The introduction of the Value Added Tax (VAT) in the Angolan legal system had long been expected, however, it emerged in full swing, after successive derogations, only at the end of 2019, more precisely from the day October 1, 2019. The need to obtain tax revenue, pressure from the International Monetary Fund and the determination …
