OrbitaxBudget Law for 2013 – Tax administration
|Approved Changes|Portugal
On 31 December 2012, the president signed the 2013 Budget bill into law. The most significant measures regarding tax administration are as follows.
(a) Electronic mailbox
| - | A new penalty, variable, in case of negligence, between EUR 50 and EUR 125 in case of individuals, and between EUR 100 and EUR 250 for corporate entities, is applicable in case of not reporting or of late reporting to the tax author… |