Newsletters

Dismissal from the appointment of a tax representative (Legislative change)

06 septembre 2022
Dismissal from the appointment of a tax representative (Legislative change)
Newsletters

Dismissal from the appointment of a tax representative (Legislative change)

06 septembre 2022

Following the amendment of article 19 of the General Tax Law, the content of which was found to be incompatible with the Circular Letter no. 90054, of June 6, the Portuguese Tax Authorities have clarified their understanding regarding the (non) obligation to appoint a tax representative for taxpayers who declare their residence in a third country and who, being involved in a legal tax relationship, choose to subscribe a dematerialized notification channel.

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