Publication in the Diário da República: Despacho n.º 9920/2021 - 12/10/2021
5 ECTS; 2º Ano, 1º Semestre, 28,0 T + 28,0 PL , Cód. 601610.
Lecturer
- Arlindo José Bernardo Dinis (1)
(1) Docente Responsável
(2) Docente que lecciona
Prerequisites
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Objectives
It aims to train adults in which the technical component prevails in the areas of Accounting and Taxation. The senior technician specializing in Human Resources is a professional who, independently, is capable of carrying out technical work inherent to these two areas. This professional has skills in the field of accounting and the tax system in accordance with applicable legal regulations. This graduate is qualified to occupy jobs where he can perform accounting, financial and tax functions, such as: organizing and preparing accounting and tax information; carry out accountability; support organizations in financial and tax management.
Program
Appreciate the importance of accounting in the context of management information systems as an element that provides useful information for decision making;
To know the conceptual structure of the SNC and criteria of valorimetry of the SNC;
Know and apply the SNC;
2. Taxation / Introduction
The financial activity of the State;
Concept of tax;
Characteristics of the tax;
Related Tax Figures;
Stages of tax;
Typology of taxes;
Portuguese tax structure;
Sources of tax law - The Constitutional Law
Income tax concept
3. Value Added Tax
Characteristics
Incidence
Personal Incidence
Personal Incidence
Rules of territoriality
Generating factor and tax liability
Exemptions
Taxable amount
Rates
Tax clearance
Obligations of persons liable for VAT
Case Studies
Tax on corporate income Incidence
Colectable material
Case Studies
Individual Income Tax
Personal Incidence;
Real incidence;
Separate taxation vs. joint taxation
Rates
Collect
Deductions from collection
Taxation of non-residents
Practical exercises
Evaluation Methodology
4 (four) interim evaluations.
25% each. Final grade, simple average.
Exam, resource exam.
Bibliography
- Costa, C. e Alves, G. (2021). Contabilidade Financeira. (Vol. 10.ª Ediç). PT: Rei dos Livros
- Pereira, M. (2011). Fiscalidade. (Vol. 6ª Edição). PT: Edições Almedina
- Sistema de Normalização Contabilística, S. (2015). SNC - Sistema de Normalização Contabilística. (Vol. 6.ª Ediç). PT: Porto Editora
- Tributários, C. (2022). Códigos Tributários - Edição Universitária. (Vol. 24.ª Ediç). PT: Edições Almedina
Teaching Method
Classes are based on the expository, demonstrative method and also based on simulated practical cases.
Software used in class
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