Ministry of Finance

Ordinance no. 318/2015, of 1 October

Approves the tax form model 25 and its instructions to be complied with by entities receiving tax-relevant donations under the Tax Benefits Law.

Ministry of Justice

Decree-Law no. 214-G/2015, of 2 October

Pursuant to legislative authorisation granted by Law no. 100/2015, of 19 August, the Government approved a  review of  the Administrative Courts Procedural Code , the Administrative and Tax Courts Statute, the Public Contracts Code, the Legal Regime of Urban Planning and Building, the Procedural Participation and Popular Action Law, the Administrative Supervision Legal Framework, the Access to Administrative Documents Law and the Access to Environmental Information Law.

Ministry of Finance

Ordinance no. 329/2015, of 5 October

Sixth amendment to Ordinance no. 1295/2007, of 1 October, approving the new tax stamp form and its technical specifications applicable to manufactured tobacco products intended for domestic consumption.

Ministry of Finance

Ordinance no. 332-A/2015, of 5 October

Approves the instructions for the tax form model 30, approved by Ordinance no. 372/2013, of 27 December, to report income and withholding taxes made to non -residents.

Ministry of Finance

Ordinance no. 338/2015, of 8 October

Approves the new invoices, receipts and invoice-receipts templates and their instructions, in accordance with the new wording of Article 115 of the Personal Income Tax Code and Article 29 of the VAT Code and revokes Ordinance no. 426-B/2012, of 28 December.

Ministry of Finance

Order no. 11485/2015, of 14 October

Approves the tax form model 27-RFI and its instructions, applicable within the refund of tax withheld in respect of income paid by collective investment undertakings to non - resident shareholders.

Ministry of Finance

Ordinance no. 366/2015, of 16 October

Approves the new tax form model 3 to report income from 2001 to 2014 tax period regarding Personal Income Tax and its instructions.

Presidency of the Council of Ministers and Ministries of Finance, Justice and Economy

Ordinance no. 370/2015, of 20 October

Approves the rules on the reporting of simplified corporate information (IES) and revokes Ordinance no. 499/2007, of 30 April.

Ministry of Finance

Ordinance no. 371/2015, of 20 October

Approves the new instructions for tax form model 39 “income and withholding tax subject to special final rates” (taxas liberatórias) approved by Ordinance no. 414/2012, of 17 December.

Ministry of Finance

Ordinance no. 372/2015, of 20 October

Approves official tax form model 49 and its instructions, for the purposes of Article 60, 3 and 4, of the Personal Income Tax Code that allows the extension of the deadline to deliver the Personal Income Tax return when the taxpayer receives foreign sourced income and is entitled to a tax credit that it is not determined until the end of the general deadline.

Ministry of Finance

Ordinance no. 378/2015, of 22 October

Approves the official tax form model 48, provided for in Article 10 -A, 5 and 6, of the Personal Income Tax Code and its instructions, applicable to taxpayers who hold shares acquired in the context of transactions covered by the tax neutrality regime and that have transferred their residence to another country.

Ministry of Finance

Ordinance no. 383/2015, of 26 October

Approves the tax form model 10 for Personal Income Tax and Corporate Income Tax purposes regarding income and non-definitive withholdings made to resident taxpayers and its instructions.