NEWSLETTERS

Newsletter #1 - 11/16/2023 Tax regime to encourage company capitalization (ICE) Binding information - DLRR and RFAI

Newsletter #2 - 12/06/2023 Minimum monthly wage Binding information - Regime to support agricultural prodution charges Tax Benefits - RFAI and Programa Avançar Measures to prevent tax evasion

Newsletter #3 - 01/06/2024 Inventory Counts | Invoices in PDF and SAFT | Write-off of Tangible Fixed Assets | Health insurance (IRC)

Newsletter #4 - 31/01/2024 Fiscal Transparency| Change of useful live of assets| IRC Measures (OE 2024)|

Newsletter #5 - 03/18/2024 Fiscal Neutrality | IRC taxation of sports clubs | IMI - Change in the destination of properties | IMT and IS exemption in Mergers and Spin-offs | 2023 Municipal Surcharge Rates | Donation of shares | IFRS 16

Newsletter #6 - 15/05/2024 Doubtful debts and uncollectible credits (Article 78) Return of Special Payments on Account (PEC) VAT - Amendment of amount 2.37 of list I

Newsletter #7 - 16/07/2024 Bad debts not covered by article 41 - Tax consequences of their derecognition; ICE - Eligibility of the special reserve relating to the DLRR for ICE purposes; Property Tax (IMT) and Stamp Duty (IS) - Exchange of present goods for future goods; IMT - Exchange

Newsletter #8 - 27/09/2024 Change in the functionality of "green receipts" IRS - Changes to withholding tax tables Balance Sheet Bonuses - IRS exemption in 2024 Waiver of VAT exemption on internal transactions Accounting treatment of non-refundable subsidies in the context of the PRR - NCRF 22

Newsletter #9 - 30/10/2024 Treatment of Rental Deposit VAT - Treatment of vouchers Key Corporate Income Tax (IRC) Measures in the 2025 State Budget Proposal

Newsletter #10 - 11/26/2024 Arbitration and tax benefits in restructuring; RETGS; VAT deduction via PDF invoices; Sale of shares in Cape Verde; Exchanges of shares; Splits-mergers; Tax transparency in single-member companies; and, IMT/IS exemptions

Newsletter #11 - 27/01/2025 1- Permuta de partes sociais; 2- Reinvestimento de mais valias imobiliárias em produtos financeiros; 3- Operação de cisão simples; 4- Operação de fusão por incorporação; 5- Operação de cisão-fusão; 6- Análise da OCC às medidas do OE de 2025; e 7- Agenda para Simplificação Fiscal - 2025.