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).

 

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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.

 

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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

 

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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.

 

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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.

 

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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).

 

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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.

 

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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).

 

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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.

 

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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.

 

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