QDMTT Law (Decree-Law no. 157 of 2024)

Tax Law: Article 1 - Definitions

Tax Law: Article 2 - Permanent Establishment

Tax Law: Article 3 - Taxable Entities

Tax Law: Article 4 - Excluded Entities

Tax Law: Article 5 - Entity Location

Tax Law: Article 10 - Income Excluded Based on the Significance of the Activity

Tax Law: Article 11 - Calculation of Taxable Income

Tax Law: Article 12 - Tax Calculation

Tax Law: Article 13 - Minimum Revenue & Income

Tax Law: Article 14 - Simplified Calculation Method Safe Harbor

Tax Law: Article 15 - Transitional Country-by-Country Report (CbCR) Safe Harbor

Tax Law: Article 16 - Initial Phase of International Activity

Tax Law: Article 17 - Tax Period

Tax Law: Article 18 - Transactions Among Related Entities

Tax Law: Article 6 - Tax Rate

Tax Law: Article 7 - Effective Tax Rate Calculation

Tax Law: Article 8 - Entity's Income

Tax Law: Article 9 - Entity's Net Income or Loss

Tax Law: Article 19 - Registration and Deregistration

Tax Law: Article 20 - Tax Declaration Filing

Tax Law: Article 21 - Tax Declaration Amendments

Tax Law: Article 22 - Tax Payment and Refund

Tax Law: Article 23 - Keeping Books and Records

Tax Law: Article 24 - Tax Audit Procedures

Tax Law: Article 25 - Tax Assessment

Tax Law: Article 26 - Anti-Tax Avoidance

Tax Law: Article 27 - Objections, Grievances and Appeals

Tax Law: Article 28 - Tax Appeals Committee

Tax Law: Article 29 - Final Tax

Tax Law: Article 30 - Provisional Seizure

Tax Law: Article 31 - Late Submission of the Tax Declaration

Tax Law: Article 32 - Late Payment of the Tax Due

Tax Law: Article 33 - Filing an Incorrect Tax Declaration

Tax Law: Article 34 - Other Administrative Violations

Tax Law: Article 35 - Confidentiality

Tax Law: Article 36 - Tax Evasion

Tax Law: Article 37 - Investigation and Settlement of Tax Evasion Crimes

Tax Law: Article 38 - Tax Prescription

Tax Law: Article 39 - Obtaining Information

Tax Law: Article 40 - Judicial Police Authority

Tax Law: Article 41 - Exchange Rate