Article 19 of Decree-Law No. 157 of 2024 establishes the registration and deregistration obligations for taxpayers. It mandates that a taxpayer must register with the Tax Department within 120 days from the commencement of their tax liability. This article grants the Tax Department the authority to unilaterally register a taxpayer based on available information if they fail to comply. Furthermore, taxpayers are obliged to report any changes to their activity or registration details, or apply for deregistration upon permanent cessation of operations, within a 120-day timeframe. The detailed mechanisms and conditions for implementing these provisions will be defined in the executive regulation.
Chapter 4 - Taxpayers' Obligations
Article 19 - Registration and Deregistration
The taxpayer should register with the Tax Department within 120 days of starting his tax liability. If the taxpayer doesn't register during this timeframe, the Tax Department shall be entitled to register him based upon the available information, and notifying him with the same by any method it deems appropriate.
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