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De acordo com a alteração introduzida pelo DL 136-A/2009, de 5 de Junho, que adita o n.º 16 ao art.º 29.º do CIVA, os sujeitos passivos de IRS que não possuam nem sejam obrigados a possuir contabilidade organizada ficam dispensados de apresentar os anexos do IVA (anexos L, M, N, O e P) da IES/DA, relativamente ao ano de 2008 e seguintes.
Sorry for the EN posting.
I hope those of you registered for VAT -- and who are on the 'simplified tax system', as most of us probably are -- will find this information useful. Briefly put, one less tax return for us all to fill in and no more nasty little EUR 100 fines should we forget!
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