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Law No 16/2005 of 18/08/2005 on Direct Taxes on Income
Tax Declaration: Art. 43
Commissioner General’s Rules Nº 001/2007 of 15/06/2007 Implementing the Law Nº 16/2005 of 18/08/2005
Documents to be annexed to the declaration : Art. 2; Place for tax declaration: Art. 4; Person allowed to sign the declaration: Art. 5
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