Ministry of Finance

Portaria (Ordinance) No. 94/2012 of 4 March

Adopting the new «Mapa de Depreciações e Amortizações» - Modelo 32 (Depreciations and Amortisations form) and the corresponding filling instructions.

Ministry of Solidarity and Social Security

Portaria (Ordinance) No. 97/2013 of 4 March

Amending Portaria 3-A/2013, of 4 January, establishing the measure to support the hiring of unemployed persons 45 years old or older, through the reimbursement of the Taxa Social Única (Single Social Tax), hereafter referred to as “Measure”.

Presidency of the Council of Ministers – General Secretariat

Rectification Statement No. 14/2013 of 11 March

Rectifying Portaria No. 97/2013 of 4 March of the Ministry of Economy and Employment on the first amendment to Portaria 3-A/2013 of 4 January, establishing the support measure for the hiring of unemployed persons 45 years old or older, through the reimbursement of the Taxa Social Única (Single Social Tax), hereafter referred to as “Measure”, published in Diário da República (official gazette), No. 44 1st series of 4 March 2013.

Ministry of Finance and Ministry of Solidarity and Social Security

Portaria (Ordinance) No. 103/2013 of 11 March

Approving a specific annex to the “Modelo 3” form of the tax return relating to personal income tax, called “ANEXO SS” and the corresponding filling instructions.

Ministry of Finance

Portaria No. 107/2013, of 15 March

Specifying the criteria of selection of taxpayers whose tax situation should be monitored by the Unidade dos Grandes Contribuintes (Large Taxpayers Unit) of the Tax and Customs Authority, provided for in Decree-Law No. 6/2013, of 17 January.

 In accordance with this Portaria, the tax situation of the following taxpayers should be monitored by the Unidade de Gestão de Grandes Contribuintes (Large Taxpayers Management Unit):

  1. Bodies pursuing an activity under the supervision of the Bank of Portugal or of the Portuguese Insurance Institute, with a turnover of more than EUR 100,000,000.00, calculated in accordance with the provisions of article 106(5) of the corporate income tax code (“CIRC”), that is, by reference to interest and similar income and commissions or gross premiums issued and insurance con-tracts commissions and transactions regarded as investment contracts or service agreements;
  2. Bodies that, regardless of the nature of their activity, have a turnover of more than EUR 200,000,000.00, calculated in accordance with article 106(4) of the CIRC, that is, by reference to the value of the sales and services provided;
  3. Holding companies with total income of more than EUR 200,000,000.00;
  4. Companies not falling within any of the criteria above that, however, are regarded as relevant taking into consideration, in particular, their corporate relation with the companies that should be monitored by the Unidade de Gestão de Grandes Contribuintes;
  5. Companies included in groups covered by the Regime Especial de Tributação de Grupos de Sociedades (Special Group Taxation Scheme) where one of the other companies of the group is covered by the criteria of monitoring by the Unidade de Gestão de Grandes Contribuintes.

In accordance with this Portaria, the bodies that should be monitored by the Unidade de Gestão de Grandes Contribuintes are defined and identified by Despacho (Decree) of the General Director of the Tax and Customs Authority to be published in the official gazette.

Ministry of Foreign Affairs

Notice No. 33/2013 of 15 March

On the compliance with the constitutional internal requirements of approval of the Convention between the Portuguese Republic and the Kingdom of Norway to Avoid Double Taxation and Prevent Tax Evasion in respect of Income Tax, signed in Lisbon on 10 March 2011.