{"id":658,"date":"2021-05-04T09:11:48","date_gmt":"2021-05-04T09:11:48","guid":{"rendered":"https:\/\/a4p.pt\/tributacao-autonoma-disposicao-transitoria-aplicavel-aos-periodos-de-tributacao-de-2020-e-2021\/"},"modified":"2021-05-04T09:11:48","modified_gmt":"2021-05-04T09:11:48","slug":"tributacao-autonoma-disposicao-transitoria-aplicavel-aos-periodos-de-tributacao-de-2020-e-2021","status":"publish","type":"post","link":"https:\/\/a4p.pt\/en\/tributacao-autonoma-disposicao-transitoria-aplicavel-aos-periodos-de-tributacao-de-2020-e-2021\/","title":{"rendered":"Tributa\u00e7\u00e3o aut\u00f3noma \u2013 disposi\u00e7\u00e3o transit\u00f3ria aplic\u00e1vel aos per\u00edodos de tributa\u00e7\u00e3o de 2020 e 2021"},"content":{"rendered":"\n<p>\u00c9 criada uma disposi\u00e7\u00e3o transit\u00f3ria aplic\u00e1vel \u00e0s cooperativas e \u00e0s micro, pequenas e m\u00e9dias empresas nos termos da qual a taxa agravada de tributa\u00e7\u00e3o aut\u00f3noma de 10 pontos percentuais n\u00e3o \u00e9 aplic\u00e1vel quando:<\/p>\n\n\n\n<p>(i) o sujeito passivo tenha obtido lucro tribut\u00e1vel em um dos tr\u00eas per\u00edodos de tributa\u00e7\u00e3o anteriores e as obriga\u00e7\u00f5es declarativas relativas \u00e0 entrega da Modelo 22 e Informa\u00e7\u00e3o Empresarial Simplificada (IES), relativas aos dois per\u00edodos de tributa\u00e7\u00e3o anteriores, tenham sido cumpridas nos termos a\u00ed previstos; ou<\/p>\n\n\n\n<p>(ii) os per\u00edodos de tributa\u00e7\u00e3o de 2020 e 2021 correspondam ao per\u00edodo de tributa\u00e7\u00e3o de in\u00edcio de atividade ou a um dos dois per\u00edodos seguintes.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00c9 criada uma disposi\u00e7\u00e3o transit\u00f3ria aplic\u00e1vel \u00e0s cooperativas e \u00e0s micro, pequenas e m\u00e9dias empresas nos termos da qual a taxa agravada de tributa\u00e7\u00e3o aut\u00f3noma&#8230;<\/p>\n","protected":false},"author":1,"featured_media":599,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[13],"tags":[],"class_list":["post-658","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-contabilidade-en"],"acf":[],"_links":{"self":[{"href":"https:\/\/a4p.pt\/en\/wp-json\/wp\/v2\/posts\/658","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/a4p.pt\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/a4p.pt\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/a4p.pt\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/a4p.pt\/en\/wp-json\/wp\/v2\/comments?post=658"}],"version-history":[{"count":0,"href":"https:\/\/a4p.pt\/en\/wp-json\/wp\/v2\/posts\/658\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/a4p.pt\/en\/wp-json\/wp\/v2\/media\/599"}],"wp:attachment":[{"href":"https:\/\/a4p.pt\/en\/wp-json\/wp\/v2\/media?parent=658"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/a4p.pt\/en\/wp-json\/wp\/v2\/categories?post=658"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/a4p.pt\/en\/wp-json\/wp\/v2\/tags?post=658"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}