Amendment to the criteria for the definition of taxpayers to be monitored by the Large Taxpayers Unit of the Portuguese Tax and Customs Authority published
Ordinance no. 318/2021 was published on 24 December, amending the criteria for the definition of taxpayers whose tax situation must be monitored by the Large Taxpayers Unit (revoking Ordinance no. 130/2016, of 10 May).
On 11 January 2022 a statement of amendment to that diploma was published whereby the criterion referred to in Article 2 a) v) must now be considered with the following wording:
“v) With a turnover, or a total amount of income, in the case of Holding Companies, incorporated under Decree-Law no. 495/88, of 30 December, exceeding:
1) 200 million euros; or
2) 100 million euros, in the case of an entity covered by no. 4 of article 121-A of the IRC Code;“
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