Resolution no. 23/2015, published on March 5
Approves the Convention between the Portuguese Republic and Georgia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, signed in Lisbon on December 12, 2012. Approved on October 3, 2014.
Decree-Law no. 24/2015, of March 5
Ratifies the Convention between the Portuguese Republic and Georgia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, signed in Lisbon on December 12, 2012, and approved by the Parliament’s Resolution no. 23/2015, of October 3, 2014. Signed on February 26, 2015.
Ministry of Finance
Declaration of Amendment no. 10/2015, of March 6
Amends the text of article 2 of Ordinance no. 17-A/2015, of January 30, which approved the filling-in instructions of the Monthly Remuneration Form, which shall read "Previous filling-in instructions approved by Ordinance no. 15-A/2014, of January 24, are revoked".
Ministry of Finance
Decree-Law no. 36/2015, of March 9
Establishes rules for the implementation of the 2015 State Budget.
Presidency of the Council of Ministers and Ministries of Finance, Environment, Spatial Planning and Energy, and Solidarity, Employment and Social Security Ordinance no. 69/2015, of March 10
Second amendment to Ordinance no. 226/2013, of July 12 which approved the application form for the issuance of the declaration and the declaration form relating to the adjusted gross annual income of the tenant's household, also establishing the procedures for the submission of the application and issuance of the declaration.
Presidency of the Council of Ministers
Declaration of Amendment no. 12/2015, of March 11
Amends Decree-Law no. 7/2015, of January 13, of the Ministry of Finance, which reforms the taxation of collective investment undertakings, amending the Tax Benefits Statute, the Stamp Duty Code and Law no. 64-A/2008, of December 31.
Ministry of Finance
Ordinance no. 72/2015, of March 11
Approves Form 29 – "Transfer of residence / Allocation of assets to a permanent establishment located outside the Portuguese territory / Termination of the activity of a permanent establishment / Transfer of assets of a permanent establishment located in Portuguese territory (EU/EEA) / Deferred or instalment payment"– for the compliance with reporting obligations under paragraphs 4 and 5 of article 83 of the Corporate Income Tax (CIT) Code, and respective filling-in instructions.
Ministries of Finance and Health
Ordinance no. 77-A/2015, of March 16
Approves Form 28 – "Extraordinary tax on the Pharmaceutical Industry" and respective filling-in instructions.
Ministries of Finance and Economy
Ordinance no. 94/2015, of March 27
Regulating the contractual tax benefits regime of productive investment set forth in Chapter II of the Tax Investment Code, approved by Decree -Law no 162/2014, of October 31, providing for the full implementation of Regulation (EU) no 651/2014, which declares certain categories of aid compatible with the internal market .
The ordinance further approves the form aimed at demonstrating the incentive effect of the tax benefits foreseen in article 5 of the Tax Investment Code, constituting such form Annex III to the tax benefits application form.
Rules on the relevant investments are also foreseen.
Legislative Assembly of the Autonomous Region of Azores
Regional Legislative Decree no. 7/2015/A, of March 26
Introduces the first amendment to Regional Legislative Decree no. 1/2015/A, of January 7, which approves the Autonomous Region of Azores’ Budget for the year 2015.
Ministry of Foreign Affairs
Notice no. 31/2015, of March 17, 2015 published on March 31, 2015
Makes public that the necessary formalities for the entering in force of the A greement between the Government of the Portuguese Republic and the Government of the
Hashemite Kingdom of Jordan on the Reciprocal Promotion and Protection of Investments, approved by Decree no. 14/2012 of the Council of Ministers, of May 15, 2012 and authorized by the President of the Republic on May 17, 2012 and published in the Official Journal no. 121, 1st series, June 25, 2012, have been completed.