Personal Income Tax Code (Imposto Profissional)
Decree No. 23/83 of 6 August The National Reconstruction, which involves all state structures, requires that profound reforms be carried out in various fields of government activity. These reforms entail the search for financial means and their proper administration. It is in the tax system that the State's capacity to act is largely based, not only in the financing of public interest activities, but also in the implementation of social justice and the guidance of economic activities. The fiscal system of the Country, inherited from colonial rule, is completely inadequate to its needs and difficult to manage. Several studies are unanimous regarding its ineffectiveness and high cost of operation. For this reason, the Government decided to present solutions for its reformulation, acting both in the fields of direct taxes and indirect taxes.