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on the following payments by resident individuals or entities including tax-exempt entities: interest income, taxable dividend income, royalty income, service fees, performance payments, lottery and gambling
Law No. 25/2005 of 04/12/2005 on Tax Procedures
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.
Law No 16/2005 of 18/08/2005 on Direct Taxes on Income
articles 51, 52