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Abstract(s)
A presente dissertação tem como tema principal o atual regime fiscal aplicável à comprovação dos gastos em sede de IRC, visando a análise do artigo 23.º, n.º 6 do Código do IRC, que disciplina esta matéria, assim como das exigências que se suscitam para que os gastos sejam fiscalmente aceites.
Debruçamo-nos sobre o normativo contabilístico e analisamos as exigências que se colocam na contabilidade relativamente aos gastos. Propõe-se também a análise das diferenças relativamente às exigências das faturas que se suscitam no plano do IVA e no IRC.
The main theme of this dissertation is the current tax regime applicable to the verification of expenses within the Corporate Income Tax, aiming at the analysis of the article 23, paragraph 6 of the Corporate Income Tax Code, which regulates this matter, as well as the requirements that need to be met so that the expenses may be fiscally accepted. We will be analyzing the accountancy rules and study the demands placed on accounting regarding the expenses. Thus, it is also proposed to observe the differences in relation to the invoice requirements that arise in the VAT plan and in the Corporate Income Tax.
The main theme of this dissertation is the current tax regime applicable to the verification of expenses within the Corporate Income Tax, aiming at the analysis of the article 23, paragraph 6 of the Corporate Income Tax Code, which regulates this matter, as well as the requirements that need to be met so that the expenses may be fiscally accepted. We will be analyzing the accountancy rules and study the demands placed on accounting regarding the expenses. Thus, it is also proposed to observe the differences in relation to the invoice requirements that arise in the VAT plan and in the Corporate Income Tax.
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Keywords
Comprovação Dedutibilidade Faturas Formalidades Gastos Proof Deductibility Invoices Formalities Expenditure