Presidency of the Council of Ministers, Finance and Economy

Ordinance no. 246-A/2016, of 8 September

Sets the conditions and procedures for the partial refund of fuel taxes for freight companies, foreseen in article 93.º-A of the Code for Special Taxes on Consumption (“CIEC”).

Ministry of Foreign Affairs

Notice no. 101/2016, of 12 September

Informs that the Agreement between the Portuguese Republic and the United States of America to Increase Tax Compliance and Implement the FATCA, signed in Lisbon on 6 August 2015, entered into force on 10 August 2016. 

Parliament

Resolution of the Parliament no. 196/2016, of 22 September  

Approves the Convention between the Portuguese Republic and the Kingdom of Bahrain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, signed in Manama on 26 May 2015. 

Presidency of the Republic

Decree of the President of the Republic no. 79/2016, of 22 September 

Ratifies the Convention between the Portuguese Republic and the Kingdom of Bahrain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, signed in Manama on 26 May 2015. 

Presidency of the Council of Ministers

Draft-Law no. 31/XIII, of 22 September

Establishes a transitional regime applicable to the 2015 Personal Income Tax returns allowing opting for joint taxation regarding Personal Income Tax returns submitted after the deadlines foreseen in article 60 of Personal Income Tax Code. 

Secretary of State for Tax Affairs

Order no. 202/2016-XXI, of 29 September

Extends the deadline foreseen in article 9 of the Financial Information Reporting Regime (“RCIF”) for reporting by the financial institutions to the Tax Authorities of the elements and information required by article 7 of RCIF until the entry into force of the legislation approving the regulation provided for in article 16 of RCIF.