1. On the basis of the declarations of commencement of activity and of changes or of other information available to it, the Tax and Customs Authority organises and keeps up to date a register of IRS taxpayers.
1 - Com base nas declarações de início de atividade, de alterações ou de outros elementos de que disponha, a Autoridade Tributária e Aduaneira organiza e mantém atualizado um registo de sujeitos passivos de IRS.
2. The registration of non-residents is cancelled on the basis of a declaration of cessation of activity in Portuguese territory or a declaration of disposal of their sources of taxable income in that territory, which must be filed by the end of the month following that in which those events occur.
2 - O cancelamento do registo respeitante a não residentes é feito em face da declaração da cessação de atividade em território português ou de declaração de alienação das suas fontes de rendimento tributável nesse território, as quais devem ser apresentadas até final do mês seguinte ao da verificação desses factos.
The basis of the register and the rule that non-residents’ registration is cancelled on a declaration of cessation or of disposal of income sources, to be filed by the end of the following month, 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.