In updating the provisions of Decree No. 28/2015, of 28 December, which approves the Regulation of the Specific Regime of Taxation and Tax Benefits for Mining Activities, Decree No. 76/2022, of 30 December was approved. The amendments essentially concerned the rules governing the Determination of The Tax Value of The Mining Product, Tax Assessment, Additional Tax Assessment, Tax Rate, Determination Of The Taxable Amount and Inspection.
Our Tax Practice Area team has analysed the Decree and produced a comprehensive and easy to navigate information on the main highlights. Of interest? Access the information by clicking on "Know more"