1. Holders of Category B income who are not covered by the simplified regime of taxation are required to keep organised accounts, in accordance with commercial and tax law, that allow the income determined to be verified.
1 - Os titulares de rendimentos da categoria B que não estejam abrangidos pelo regime simplificado de tributação são obrigados a dispor de contabilidade organizada, nos termos da lei comercial e fiscal, que permita o controlo do rendimento apurado.
The obligation to keep organised accounts for Category B taxpayers outside the simplified regime and the reference to Article 123 of the Corporate Income Tax Code are retained.
We prepare IRS returns for residents and non-residents, set up withholding for employers, and model salary versus dividends for company owners, 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.