Tax amendments approved

On 29 October 2012, the Official Gazette published Law 55-A/2012, published in the Republic Gazette amending the Personal Income Tax Code (Código do Imposto sobre o Rendimento das Pessoas Singulares), the Corporate Income Tax Code (Código do Imposto sobre o Rendimento das Pessoas Colectivas), the Stamp Duty Code (Código do Imposto do Selo) and the General Tax Law (Lei Geral Tributária). As general rule, the new law is effective as from 30 October 2012, unless otherwise indicated. The main …