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When a company terminates activity, it must submit a declaration of termination of activity.Ī declaration of termination of activity must be submitted within 30 days after the end of activity.Ĭompanies registered in a commercial register or registered in the central register of legal persons are exempt from submitting a declaration of termination of activity to the Tax and Customs Authority (AT).Ī declaration of termination of activity may be submitted:įor more information please see the Frequently Asked Questions page of the Tax and Customs Authority website or the activity termination manual. change in the location of the registered office, domicile or postal addressĪ declaration of changes in activity may be submitted:įor more information please see the Frequently Asked Questions page of the Tax and Customs Authority website or the activity amendment manual.winding up and closing the liquidation.Ĭompanies registered in the central register of legal personsĬompanies registered in the central register of legal persons which are not subject to commercial register are exempt from submitting a declaration of changes in activity to the Tax and Customs Authority (TA) in the following cases:.appointment and dismissal of the insolvency practitioner.appointment and termination of office of liquidators, prior to completion of the liquidation.appointment and termination of service, for any reason other than the passage of time, of management or supervisory bodies.amendments to the Articles of Association as regards legal status, company name, registered office or main place of business, capital or object.30 days from the date of the change, if the company is not subject to Value Added Tax (VAT).Ĭompanies registered in the commercial registerĬompanies registered in the commercial register are exempt from submitting a declaration of changes in activity to the Tax and Customs Authority (AT), if the changes refer to:.15 days from the date of change, if the undertaking carries out an activity subject to Value Added Tax (VAT).Where there are changes to the data indicated in the declaration of commencement of activity, a company is required to submit a declaration of changes in activity within: Notifying changes in activity Companies not registered in the commercial register or registered in the central register of legal persons
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Appointing a tax representative to submit the declarationĬompanies without an established address in Portugal, but which have an established address in another Member State of the European Union, may submit the declaration of commencement of activity through a representative with a tax address in Portugal.Ĭompanies without an established address in Portugal or in a Member State of the European Union are obliged to appoint a tax representative in Portugal.įor more information please see the Frequently Asked Questions page of the Tax and Customs Authority website. at any Tax and Customs Authority department.įor more information please see the Frequently Asked Questions page of the Tax and Customs Authority website or the activity start up manual.via the Tax and Customs Authority website.
IRC TAX REGISTRATION
15 days from registration in the Commercial Register.Ĭompanies with no established address but earning income in Portugal have to submit their declaration of commencement of activity by the deadline for submission of the annual accounting and tax declaration.90 days from registration in the National Register of Legal Persons.In order to pay Corporate Income Tax (IRC) in Portugal, companies must submit a declaration of commencement of activity within: