Corporate Income Tax Code
Decree No. 39/83 of 30 December 1983 In line with the Government's concern to reform the tax system, this Decree aims to approve the Corporate Income Tax Code, which consolidates all partial taxation on income deriving from the exercise of commercial and industrial activity. In these terms, upon proposal of the Minister of Economy and Finance, in the use of the powers conferred by articles 18, subparagraph (f), and 11 of the respective Statute, approved by Decision No. 4/81, of 29 January 1981, the Government hereby decrees and I promulgate the following: Article 1 - The Corporate Income Tax Code, which is an integral part of this Decree, is hereby approved and undersigned by the Minister of Economy and Finance.