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