Flash News NA 18/07/2024
Additional payment per account
Portugal_ The payment of taxes is a duty that must be fulfilled by all taxpayers, whether business or individual.
Portugal_ The payment of taxes is a duty that must be fulfilled by all taxpayers, whether business or individual.
Portuguese taxpayers without organized accounting will no longer be required to purchase physical books for VAT registration.
The preferred holiday period approaches, here is some general information about the main rules regarding holiday enjoyment.
Have you started working? Here are some of the things that are not taught at school!
The IES (Simplified Corporate Information) declaration for the 2023 tax period must be submitted until the 15th of July of 2024.
Soft skills are a set of abilities and competencies related to human behavior.
In this way, they are considered necessary characteristics for a professional to achieve their professional objectives, what they establish for their career.
New response procedures to wage garnishments were announced on the website of the Tax and Customs Authority during April, in order to address the reported constraints in their issuance on the portal.
Answering surveys from the National Statistics Institute (INE) can be a complex task, requiring time and relevant information that only the Certified Accountant has. Depending on the type of survey, the questions can be of a professional, technical, or financial nature.
You've just done your IRS simulation and found yourself with an amount to pay that exceeded your worst estimates. What should you do? Can you pay in instalments?
The campaign to submit the 2023 tax return - Model 3 began on 1 April and will continue until 30 June 2024, which will be the last day to submit the tax return via the Tax Authority's website.
New Regulations - Chartered Accountants.
The Single Report brings together a series of crucial information about employment, working conditions, and professional training within a company and it is an essential tool for human resources management.
In recent years, we have witnessed a significant evolution in the remote working regulation, with the growing adherence to teleworking in various sectors.
With the end of 2023, the closing cycle now begins for most companies, except for those that have opted for a differentiated tax regime.
The legal regimes of the Work Compensation Fund (FCT) and the Guarantee Fund for Work Compensation (FGCT) have changed with the publication of DL 115/2023, of December 15th.
Regarding the FCT, the changes are profound, highlighting the definitive cessation of some of the employers' obligations, including making deliveries to the Fund, the extinction of employers' debts to the FCT and the change of the purposes for which it can be mobilized. Following these changes, the Fund will no longer be structured around individual registration accounts per employee, which will merge into a single global account per employer.
A Lei n.º 23/2012 de 25 junho, que procedeu à terceira alteração ao Código do Trabalho, veio introduzir significativas alterações no regime dos feriados em Portugal.
Foi publicado em 2 de junho o Decreto-Lei n.º 98/2015, que transpôs para Portugal a Diretiva n.º 2013/34/UE, do Parlamento Europeu e do Conselho, de 26 de junho de 2013, relativa às demonstrações financeira anual, às demonstrações financeiras consolidadas e aos relatórios conexos de alguns tipos de empresas.
Uma das grandes preocupações das empresas são as taxas de tributação autónoma, nomeadamente em relação às viaturas que são as que tem maior relevância na esfera de uma empresa.
Desde 1 de janeiro de 2015, passam a estar sujeitas a tributação autónoma, nos termos já previstos para as viaturas ligeiras de passageiros, os ligeiros de mercadorias referidos na alínea b) do n.º1 do artigo 7.º do Código do Imposto sobre Veículos (CISV) (“automóveis ligeiros de utilização mista e aos automóveis ligeiros de mercadorias, que não sejam tributados pelas taxas reduzidas nem pela taxa intermédia”).
Quando empresas ou outras entidades se encontrem em situação de relações especiais por fazerem parte do mesmo grupo económico, podem realizar vendas e outras operações com condições distintas das que são utilizadas entre entidades independentes.
Numa conjuntura económica desfavorável e com elevada carga fiscal a assessoria de contabilidade é uma ferramenta indispensável para as empresas.
O Código do Imposto sobre Rendimento de Pessoas Colectivas (IRC) contém um mecanismo que permite que os prejuízos ocorridos em determinado exercício possam ser compensados em exercícios posteriores em que se verifiquem resultados positivos.