Change to the IVA Code, approved by Decree-Law No. 394-B / 84 of 26 December.
Law No. 22/2010, of 23/8, published in Official Gazette No 163, 1st Series, extending the scope of the non-taxation for IVA transmissions books free of charge, changing the IVA Code, approved by Decree Law No. 394-B / 84 of 26 December.
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Was recently published in the Official Gazette No 163, 1st Series Law No. 20/2010, of 23/8, which extends the concept of small entities for the application of the Accounting Standardisation System (CNS) – First amendment to Decree-Law No 158/2009 of 13 July.
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Mandatory communications, including semiannual for entities with real estate activities referred to in Artº 34, from July 01, 2010, and in accordance with Clauses 3 and 10 of Regulation No 79/2010 5/2 – DR, 2nd series , No. 25, “must be authenticated electronically through use of a digital certificate
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It was published in the Official Gazette No 130 – I Serie Ordinance No. 467/2010 of July 7 that defines the cost of acquisition or revaluation value of private motor vehicles or mixed
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Was approved by the National Assembly Law No. 12-A / 2010 of 30/6, there are times published in Journal Supplement of the Republic No. 125 – I Serie, to amend the following IVA rates: Continent: – Low rate 5% to 6%; Mid rate ?? 12% to 13%; Normal rate ?? 20% to 21%. Autonomous regions: – Rate Mid 8% to 9%; Normal rate ?? 14% to 15%. The same law also shall amend the IRS withholding at source for the following categories: Category B, in accordance with paragraph 1 and 2 of Article No. 3 ?? 10% to 11.5%; Category B, in accordance with Article No. 151 20% to 21.5%; Categories E and F ?? 15% to 16.5%. Changes in rates should be made from the 1st of July 2010.
https://gonti.pt/wp-content/uploads/2015/11/new_logo_gonti-300x138.png00contaluisofiahttps://gonti.pt/wp-content/uploads/2015/11/new_logo_gonti-300x138.pngcontaluisofia2015-11-18 23:17:052015-12-06 01:10:47Changing the IVA and IRS retention rates
Non-taxation for IVA in transmissions books free of charge
/in Information /by contaluisofiaChange to the IVA Code, approved by Decree-Law No. 394-B / 84 of 26 December.
Law No. 22/2010, of 23/8, published in Official Gazette No 163, 1st Series, extending the scope of the non-taxation for IVA transmissions books free of charge, changing the IVA Code, approved by Decree Law No. 394-B / 84 of 26 December.
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Concept of small entities (SNC)
/in Information /by contaluisofiaApplication of Accounting Standards System
Was recently published in the Official Gazette No 163, 1st Series Law No. 20/2010, of 23/8, which extends the concept of small entities for the application of the Accounting Standardisation System (CNS) – First amendment to Decree-Law No 158/2009 of 13 July.
View PDF
Mandatory reporting for entities with real estate activities
/in Information /by contaluisofiaMandatory communications, including semiannual for entities with real estate activities referred to in Artº 34, from July 01, 2010, and in accordance with Clauses 3 and 10 of Regulation No 79/2010 5/2 – DR, 2nd series , No. 25, “must be authenticated electronically through use of a digital certificate
View PDF
Cost of acquisition of private motor vehicles or mixed
/in Information /by contaluisofiaCost or revaluation value
It was published in the Official Gazette No 130 – I Serie Ordinance No. 467/2010 of July 7 that defines the cost of acquisition or revaluation value of private motor vehicles or mixed
View PDF
Changing the IVA and IRS retention rates
/in Information /by contaluisofiaLaw 12-A / 2010 of 30/6
Was approved by the National Assembly Law No. 12-A / 2010 of 30/6, there are times published in Journal Supplement of the Republic No. 125 – I Serie, to amend the following IVA rates: Continent: – Low rate 5% to 6%; Mid rate ?? 12% to 13%; Normal rate ?? 20% to 21%. Autonomous regions: – Rate Mid 8% to 9%; Normal rate ?? 14% to 15%. The same law also shall amend the IRS withholding at source for the following categories: Category B, in accordance with paragraph 1 and 2 of Article No. 3 ?? 10% to 11.5%; Category B, in accordance with Article No. 151 20% to 21.5%; Categories E and F ?? 15% to 16.5%. Changes in rates should be made from the 1st of July 2010.
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