IRC taxpayers authorised to determine their taxable amount under the special tax regime provided for in Article 59 of the CIRC may elect to remain under that regime, waiving application of the rate laid down in Article 2(1) of this decree.
Os sujeitos passivos de IRC autorizados a proceder à determinação da matéria colectável de acordo com o regime especial de tributação previsto no artigo 59.º do CIRC poderão optar por se manter nesse regime, renunciando à aplicação da taxa prevista no n.º 1 do artigo 2.º do presente diploma.
The election to remain in the group taxation regime and the resulting waiver of the Article 2(1) rate are retained.
We set up companies in Madeira inside and outside the International Business Centre, run their accounts and compare the regional rates with the mainland and the 5% regime, 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.