#13 NEWSLETTER

Recent Legislation

 

Regulation 1/17: Establishes the requirements for relevant Managers with functions on financial institutions (except Banks) connected to the capital market

 

Regulation 2/17: Rules the Regulated Market, how to access to such markets, the assets that can be negotiated and the process of registration
Tax Calendar OCTOBER
Tax Deadline Description Return

CIT - Withholding Tax (II) 31/01/2018   Assessment and payment of the tax withheld on services paid in the previous month   (i)

Real Estate Income Tax
(IPU)
31/01/2018   Assessment and payment of the tax withheld on rents paid in the previous month   (i)

Stamp Tax (IS) 31/01/2018   Payment of the IS assessed in the last month, being the most relevant one the 1% IS due on invoices/receipts issued in the previous months related to invoices received   (i)

Investment Income Tax (IAC) 31/01/2018   If any IAC on income liable to the
same was assessed/withheld in the previous month, the tax should be paid this month
  (i)

Consumption Tax (IC) 31/01/2018   Payment of the IC assessed in
all the invoices received last month for services rendered and in goods produced and sold last month (IC is assessed on cost of goods produced)
  (i)

Employment income Tax
(IRT)
31/01/2018   Payment of the IRT withheld on the remuneration and fees paid to, respectively, employees and self-employees last month.   (i)

Social Security (SS) 10/01/2018   Payment of the SS assessed (8%) and withheld (3%) to the employees last month.   (ii)

(i) Payment Return (DLI)
(ii) Remuneration Schedule and Payment Letter
Nota: Values in foreign currency are converted to local currency using the average exchange rate of the last quarter

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