Ministry of Finance

Portaria

(Ordinance) No. 160/2013, of 23 April

Amending Portaria No. 321-A/2007, of 26 March, creating the tax audit standard file, and Portaria No.363/2010, of 23 June, regulating the prior certification of accounting software of the Código do Imposto sobre o Rendimento das Pessoas Colectivas (Corporate Income Tax Code).

Ministry of Finance

Portaria

(Ordinance) No. 161/2013, of 23 April

Regulating the forms of compliance with the obligations to report transport documents details, provided for in the legal framework of goods in circulation.

This Portaria also excludes the obligation to report the details of transport documents where the acquirer or recipient is also the end consumer, and provides for the possibility of taxable persons dispatching the goods authorising third parties to report those details through a function made available on Portal das Finanças (Tax Authorities’ site), provided they do so for an on behalf of the former.

Additionally, this Portaria postpones to 1 July 2013 the effective date of the amendments to the legal framework of goods in circulation and issue of transport documents, introduced by Decree-Law No. 198/2012, of 27 August and by Law No. 66-B/2012, of 31 December.