Amendment to the Corporate Income Tax Code - 1995
Law No. 11/95 of 16 October 1995 The complementary tax code, approved by Decree No. 7/84 of 3 March 1984, established a tax on the global income, of a complementary nature, to correct the deviations resulting from the taxation of income in installment taxes. From the analysis of the structure of the code results the eminently personal nature of the tax, that the experience shown to be less suitable for taxation of legal persons, for whom the complementary tax is objective in nature, focusing solely on the algebraic sum of income already subject to the various installment taxes.