1. IRS taxpayers who, under this Code, keep or are required to keep organised accounts must, by the end of the time limit for filing the return referred to in Article 113, compile a tax documentation file for each financial year, which must contain the information to be specified by order (portaria) of the Minister of Finance.
1 - Os sujeitos passivos de IRS que, nos termos deste Código, possuam ou sejam obrigados a possuir contabilidade organizada devem constituir, até ao termo do prazo para entrega da declaração a que se refere o artigo 113.º, um processo de documento fiscal relativo a cada exercício, que deve conter os elementos a definir por portaria do Ministro das Finanças.
The persons bound (taxpayers with or required to have organised accounts), the deadline linked to the return under Article 113, the per-financial-year file and the cross-reference to Article 118 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.