Employment Stimulus Measure
Was published in the DR no 141, Supplement, 1st Series Ordinance No. 149-A / 2014, 24/7 establishing the Employment Stimulus Measure
Was published in the DR no 141, Supplement, 1st Series Ordinance No. 149-A / 2014, 24/7 establishing the Employment Stimulus Measure
It has recently published the Official Circular No. 30161/2014, of 8/7, AT on IVA – credits of doubtful and bad debts – Addition of 78-A to 78-D items and change and amendment of paragraphs 7 and 9 of Article 78 of the
It was published the Official Circular No. 20170/2014, of 14/3, AT – Pour IRC-billing rates released in 2014 Period of 2013.
It was published in the Official Gazette No 18, 1st Series, Ordinance No. 17/2014, of 27/1, making the first amendment to Ordinance No. 286-A / 2013 of 16/9 that creates the measure Employment Incentive .
It was published in DR No 11, 1st Series Law No. 2/2014, of 16/1, making the reform of corporate taxation by changing the Tax Code on the Income Collective, approved by Decree law No. 442-B / 88 of 30 November, the Regulatory Decree No. 25/2009 of 14 September, and the tax Code on Personal Income, approved by Decree-Law No. 442-A / 88 of 30 November
They were published in the Official Gazette no 10 2nd Series Ordinance No. 706-A / 2014, 15/1, with the Retention tables at source for 2014.
Was published in the DR No. 231 – 2nd Supplement, 2nd Series to the Order No. 879-A / 2010 of 29 November, approving the official models receipt, designated electronic green receipt. They are required to issue the electronic receipt green taxpayers who are obliged to send the regular return of value-added tax (IVA) or tax return electronically. We draw attention to the Art. 6. which regulates the entry into force for the day December 1, 2010.
National minimum wage: – Assembly Resolution of the Republic No. 125/2010 of 12 November. Urges the Government to confirm the schedule already planned to increase the national minimum wage, establishing its value in ?? 500 on January 1, 2011.
Extraordinary correction in rents
Was recently published in the Official Gazette No 224 – 1st Series, Ordinance No. 1190/2010, of 18/11 establishing the extraordinary correction factors of income for the year 2011.
Computer billing programs
From 1 January next year can only be used computerized billing programs that have obtained the prior certification of the Tax Directorate General (DGCI), as follows from Article 123, paragraph 8, of the Code IRC, and Decree No. 363/2010 of 23 June. This requirement for prior certification is to ensure that the computer billing programs have a greater degree of transparency and rigor. These programs go through this, from now on, must observe a set of technical rules that ensure the inviolability of information initially registered, of which the issue of the corresponding certificate. Exclusive use of computer programs certified in accordance with the provisions of Ordinance No. 363/2010 is mandatory: ?? From January 1, 2011, for taxable persons who, in the previous year, had a turnover of more than EUR 250,000; ?? From January 1, 2012, for taxable persons who, in the previous year, had a turnover of more than EUR 150,000. The use of software of uncertified billing is punishable by a fine varying between 250 and 12 500 euros, in accordance with Article 128, paragraph 2, of the General Regime of Tax Infractions. Watchful so Your Excellency to the need, where appropriate, timely fill this obligation and inform the DGCI is publicly available, on the Portal of Finance (http://www.portaldasfinancas.gov.pt) an updated list of software billing certificates and their versions as well as identification of their producers.