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Circulation Property Scheme

Abílio Sousa, a consultant at Moneris, developed in this work an essential practical guide to comply with the new communication obligations to TA. This manual brings together, in a single document, all legislation relating to the scheme of assets in circulation, with an updated and complete view of the movement-held goods scheme approved by the Decree-Law No. 147/2003of 11 July and recently amended by the Decree-Law No. 198/2012of August 24 and by the State Budget Law for 2013.

Clearly, succinctly and easily understandable, its approach to the subject will allow all interested parties to understand and comply well with this new tax obligation, also relying on a great practical aspect:

  • Contains 40 questions and answers that meet many questions and concerns;
  • Includes the procedures to be performed on the Finance Portal;
  • Includes several administrative instructions emanating by the Tax Authority.

As you can read in the preface, “This book is an authentic guiding manual to document on the legal changes that have been put into force throughout 2013.

Being up-to-date with the law in place is also a competitiveness factor. It is important to remember that the most adapted and prepared companies for the future are the ones that have the most chance of thriving.”

Edit date: August 2013

Consult the digest: regime-goods-circulacao

About the author:

Abílio José da Costa Sousa was born in Lisbon on May 12, 1962. He holds a degree in Economics from the Instituto Superior de Economia e Gestão, Instituto Técnica de Lisboa.

After a 30-year career in the Tax Authority, where he served as Head of the IRC Settlement Division, he is currently a Consultant to the Moneris group.

He is a trainer in several institutions, namely the Order of Official Audit Technicians, Order of Statutory Auditors, APOTE C and APECA, and is also the author of several training manuals in the tax area.

He is a visiting professor at ISCTE-INDEG in the master’s degree in tax management.

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