Regime fiscal das ajudas de custo

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Abstract

The CIRS, in its art. 103.º, deals with the liability regime in cases of tax substitution, enshrining, as a rule, the subsidiary liability of the substitute for the missing tax when the withholding tax has the nature of a payment on account. In 2007, the State Budget Law modified an amendment to this article, adding a new paragraph, no. 4. This paragraph specifically deals with liability in cases of substitution when fraudulent practices are involved, as happens when a company does not declare or communicate to beneficiaries of income received from dependent employment. Instead, the company tries to present these amounts as allowances, claiming that they are not subject to taxation or withholding tax. The study of this issue is of particular importance as the liability regime of the substitute is aggravated, which is no longer integrated and becomes joint, with the aim of guaranteeing compliance with tax obligations by taxpayers and possibly preventing Attempted tax evasion.

Date of Award	16 Jul 2024
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Tomás Tavares (Supervisor)