Consultation:
Can a taxpayer use the simplified VAT scheme while determining personal income tax under direct assessment?
Short response:
Historical consultation based on the provision cited below.
No. Business activities may use the simplified VAT scheme only if they are also taxed under the objective assessment method for personal income tax. Accordingly, taxpayers who have waived or been excluded from objective assessment for any of their activities may not use the simplified VAT scheme for any of their economic activities.
Long response:
For an extended response is required to use EasyTax
Normative:
Article 122 of Law 37/1992 of 28 December 1992.
ID:
125453
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