Taxation

The main objectives of this course are:
– Make an approach on taxes on property, namely, Property Tax (IMI), Stamp Duty (IS)
and Property Transfer Tax; (IMT);
– Provide the students with the knowledge necessary to understand the tax, in the sense
that they can identify, characterize and classify according to their nature and their
importance in the raising of state revenue;
– Meet the intrinsic specificity of each of the taxes as part of an adjustment to the course
taught, emphasizing aspects related to its scope, type, structure and functioning.

A. INCOME TAX OF INDIVIDUALS (IRS)
1. Features
2. Principles
3. Personal Impact
4. Real Impact
5. Operating Structure
6. Category A
7. Category B
8. Category E
9. Category F
10. Category G
11. Determination of Taxable
12. Settlement
13. Deductions Collection
14. Withholding tax
15. Payments on Account
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B. DL No. 287/2003 AND PROPERTY TAX (IMI)
1 The first Property Reformation
1.1 Reasons for reform
2. Property Tax – Preliminary
3 Incidence
4 Taxation
5 Exemptions
6 Property registration
7 Purpose and Types of Assessment
8 Determination of Taxable Asset Value
9 Complaints of general assessments
10 Disputes
11 Fees
12 Jurisdiction and settlement deadline
13 Deadline for payment
C. STAMP DUTY (IS)
1. Preliminary Considerations
2. Incidence
3. Tax burden
4. Territoriality
5. Birth of Tax Obligation
6. Exemptions
7. Fees
8. Payment
9. Document recovery

NAO