Sumários

CIT and VAT

2 Novembro 2023, 09:00 José Maria Pires

CIT. Taxation of companies. Tax rate, assessment, deductions, and anticipated payments.

Conclusion.
VAT Introduction.


CIT

26 Outubro 2023, 09:00 José Maria Pires

Corporate Income Tax (CIT)

Tax corrections on accounting profit
Special regimes.
Groups of societies, 
Transferring prices,
Limitation of the deductibility of financial expenses
imputation profits of offshore entities
avoiding economic double taxation
tax losses deduction


CIT

19 Outubro 2023, 09:00 José Maria Pires

Deductible and non-deductible expenses
Depreciations and amortizations
Capital gains and losses
Impairment losses on customer credits


PIT 2 and CIT1

12 Outubro 2023, 09:00 José Maria Pires

PIT - conclusion
CIT:
Incidence. Subjective, objetive, territorial and temporal
Exemptions
Taxable amount determination
Positive and negative equity changes


PIT

28 Setembro 2023, 09:00 José Maria Pires

Determination of net income
Tax rates
Procedures and assessment
Tax deductions
Anticipated payments