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02 March 2023

CORPORATE INCOME TAX CODE (CIRPC)

Following the launch of the Economic Acceleration Measures Program, the Corporate Income Tax Code (CIRPC), approved by Law no. 34/2007 of 31 December, was recently amended by Law no. 20/2022 of 30 December. The referred amendment entered into force on 1 January 2023.

The main amendments to CIRPC are:

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