tp-fdl-28-of-2022-as-amended
Contents
Title 1 - Definitions and Scope of Application of this Decree-Law
Title 2 - Tax Obligations
Title 3 - Tax Procedures
Title 4 - Review of Assessment, Objection and Appeal
Title 5 - Refund and Collection of Tax
Title 6 - General Provisions
Tax Procedures (FDL No 28 of 2022, as amended)
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6 Main Sections
58 Total Articles
Law
Title 1
Definitions and Scope of Application of this Decree-Law
Total: 3 articles
Title 2
Tax Obligations
4 Sub-sections
Total: 8 articles
Chapters
Chapter 1
Keeping of Accounting Records, Commercial Books [and Electronic Invoicing System]
Total: 3 articles
Chapter 2
Tax Registration
Total: 2 articles
Chapter 3
Tax Return and Payable Tax
Total: 2 articles
Chapter 4
Voluntary Disclosure
Total: 1 article
Articles
Title 3
Tax Procedures
5 Sub-sections
Total: 16 articles
Chapters
Chapter 1
Notification
Total: 1 article
Chapter 2
Tax Agents
Total: 4 articles
Chapter 3
Tax Audit
Total: 7 articles
Articles
Chapter 4
Tax Assessment and Administrative Penalties Assessment
Total: 2 articles
Chapter 5
Penalties, Procedures and Measures
Total: 2 articles
Title 4
Review of Assessment, Objection and Appeal
3 Sub-sections
Total: 10 articles
Chapters
Chapter 1
Tax Assessment Review Request
Total: 1 article
Chapter 2
Request for Reconsideration
Total: 1 article
Chapter 3
Objection Made to the Committee
Total: 8 articles
Articles
Title 5
Refund and Collection of Tax
3 Sub-sections
Total: 6 articles
Chapters
Chapter 1
Refund of Tax
Total: 2 articles
Chapter 2
Collection of Tax
Total: 1 article
Chapter 3
Settlement and Collection of Tax and Administrative Penalties in Special Cases
Total: 3 articles
Title 6
General Provisions
3 Sub-sections
Total: 15 articles
Chapters
Chapter 1
Confidentiality and Conflict of Interest
Total: 2 articles
Chapter 2
Time Periods and Lapse of Time
Total: 5 articles
Chapter 3
Miscellaneous Provisions
Total: 8 articles