The withholding tax tables applicable to income from dependent work (category A) and pensions (category H), earned by mainland residents, for the first and second half of 2023 were approved by the Order No. 14043-A/2022, of December 5, and by Order No. 14043-B/2022, of December 5.
- Order n.º 14043-A/2022, of December 5th: It entered into force on December 6th, 2022, however the referred rates should only be applied to income of this nature that is paid or made available to the respective beneficiaries in the next year. This order takes effect until June 30, 2023.
- Order No. 14043-B/2022, of December 5: It enters into force on January 1, 2023 and takes effect from July 1, 2023.
Non-presentation, in whole or in part, of the amounts referred to constitutes a tax offense under the terms of the law, without prejudice to the responsibility of the tax substitute for compensatory interest due from the end of the delivery period until the end of the period for presentation of the declaration by the original person responsible or until the date of delivery of the tax withheld, if earlier.
