Commissioner General’s Rules Nº 001/2007 of 15/06/2007 Implementing the Law Nº 16/2005 of 18/08/2005
A taxpayer or his representative fills in the declarations on official forms designed for each type of tax.
Commissionner General Rules No 007/2009 of 07/12/2009 implementing the Law no 16/2005 of 18/08/2005
Conditions for professionals certifying declarations and financial statements: Art. 2-4
Law No 16/2005 of 18/08/2005 on Direct Taxes on Income
Tax Declaration: Art. 43