Ministry of Finance

Regulatory Decree no. 4/2015 of 22 April

Fourth amendment to Regulatory Decree no. 25/2009, of 14 September, which establishes the depreciation and amortisation regime for the purposes of Corporate Income Tax (“CIT”).

The changes include those that establish the following:

  • To determine depreciable or amortisable value unbundling expenses are not considered and the residual value is deduced;
  • A request to adopt amortisation and depreciation methods other than straight line and declining-balance methods must be duly justified and sent to the Tax Authorities by the end of the tax period in which the taxpayer intends to start applying such methods;
  • A request to extend the regime for intensive use of depreciable assets to others assets not specifically referred to in the law must be duly justified, specify the depreciation rates to be applied and must be sent to the Tax Authorities up to the end of the first tax period in which the taxpayer intends to apply that regime;
  • A request for the use of minimum depreciation and amortisation rates lower than those set forth by the law must be duly justified and sent to the Tax Authorities by the end of the tax period in which the taxpayer intends to start applying such rates;
  • The acquisition or revaluated value of passenger cars or vans, including electric vehicles, above which depreciations are not accepted as taxable cost shall be defined by Ordinance.

Parliament

Law no. 33/2015, of 27 April

Second  amendment  to  the  regime  of  the  Extraordinary  Contribution  on  the  Energy Sector, approved by article no. 228 of Law no. 83-C/2013, of 31 December.

Legislative Assembly of the Autonomous Region of the Azores

Regional Legislative Decree no. 13/2015/A, of 27 April

First amendment to Regional Legislative Decree no. 10/2014/A, of 3 July, which creates measures to reduce the use of plastic bags.

Ministry of Economy

Decree-Law no. 66/2015, of April 29

Approves the legal regime of On-line Games and Betting and amends, among others, the General Scale of Stamp Duty.

Ministry of Economy

Decree-Law no. 67/2015, of April 29

Establishes the legal regime of practice and exploitation of sports betting on a territorial basis and amends, among others, the General Scale of Stamp Duty.

Ministry of Finance

Ordinance no. 117/2015, of April 30

Defines the models, the technical specifications and conditions of the excise stamps meant to be applied in the sealing of spirituous beverages.

Ministry of Finance

Ordinance no. 119-A/2015, of 30 April

Approves the form to declare supply utilities contracts (Form 2 of Municipal Property Tax), aimed to the providers of water, energy and fixed telephone services communicate to the Tax and Customs Authority, by 15 April, July, October and January of each year, all the agreements entered into (or modified) with their clients in the previous quarter, as well as the correspondent instructions for its filling.

Ministry of Finance

Ordinance no. 119-B/2015, of 30 April

Approves the new form for the purposes of the Extraordinary Contribution on the Energy Sector (declaration form 27), as well as the correspondent instructions for its filling.

Ministry of Finance – Minister’s Office

Legislative Order no. 7-A/2015, of 30 April

Regulates the procedures for the refund of the CIT assessed in the tax return.