Ministry of Finance – Tax and Customs Authority
Decree No. 8632/2014, of 24 June, published in the 2 nd Series of Diário da República (Portuguese official gazette) of 3 July.
Setting out the technical requirements to be complied with by invoicing programs and similar programs, mentioned in the Corporate Income Tax Code (“CIRC”), including those already certified, in compliance with paragraph e) of article 3 of Ordinance No. 363/2010, of 23 June.
Lei No. 44/2014, of 11 July
Authorising the Government to approve a new Investment Tax Code and to amend the Tax Benefits Code, enacted by Decree-Law No. 215/89 of 1 July.
Autonomous Region of Madeira – Legislative Assembly
Regional Legislative-Decree No. 5-A/2014/M, of 23 July
Amending the legal provisions of the additional regional tax (derrama regional), enacted by articles 3 and 6 of Regional Legislative Decree No. 14/2010/M, of 5 August. With this amendment, the legal framework of the regional additional regional tax is equated to the general legal framework of additional State tax, provided for in the CIRC, as amended by Law number 2/2014, 16 January.
In the same manner, the method of calculating additional advance payments, due by legal persons or persons treated as legal persons whose IRC constitutes income of the Autonomous Region of Madeira, is equated to the general framework of additional advance payments, provided for in the CIRC.
The legal framework of the additional advance payments will continue not to be applied to entities licensed to operate in the Free Trade Zone of Madeira that benefit from the corporate income tax rate reduction regime provided for in article 36 of the Tax Benefit Code.