DMTT Law (Decree Law No. 11 of 2024)

Definitions

Objectives of the Law

Scope of the Tax

Excluded Entities

Entity Location

Computation of Constituent Entity Income or Loss

Covered Taxes and Adjusted Covered Taxes

Computation of the Effective Tax Rate

Computation of the Tax

Substance-based Income Exclusion

Joint Ventures

De Minimis Exclusion

Transitional Country-by-Country Reporting Safe Harbor

Simplified Computation Safe Harbor

Exclusion for Initial Phase of International Activity

Corporate Restructuring and Transfer of Assets and Holding Structures

Registration and Deregistration Procedures

Filing Constituent Entity

Financial Statements

Elections

Tax Return and Amendment Procedures

Payment of Tax

Tax Refund

Currency

Record Keeping

Tax Audit

Assessment of Tax Due

Cases for Imposing Administrative Fines

Joint Liability

Payment of Tax and Administrative Fines in Instalments

Request for Review, Objection, and Appeal

Tax Objections Committee

Executive Bond and Precautionary Seizure

Statute of Limitations

Tax Evasion Offense

Judicial Obligations

The Bureau's Right to Request Information, Data and Documents

Tax Agents

Fees

Delegation of the Bureau's Tasks to Other Entities

General Anti-Abuse Rules

Transitional Provisions

Issuance of the Executive Regulations and Decisions

Entry into Force