Entities that withhold tax at source from residents or non-residents, with or without a permanent establishment, shall break down those withholdings by circumscription, in accordance with the attribution rules laid down in the preceding articles.
As entidades que procedam a retenções na fonte a residentes ou a não residentes, com ou sem estabelecimento estável, devem proceder à respetiva discriminação pela circunscrição, de acordo com as regras de imputação definidas nos termos dos artigos anteriores.
The duty of withholding agents to break down withholdings by circumscription, for residents and non-residents with or without a permanent establishment, is retained.
We compare company and personal tax in Madeira, the Azores and mainland Portugal and set up in the right place, in English. A written answer and a fixed quote within one working day.
Unofficial English translation prepared by BCA Portugal for reference. Only the Portuguese text published in the Diário da República has legal force. Editorial notes are ours and are not part of the statute.