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
- José Manuel Lopes Farinha (2)
- Carlos André Araújo Salgado (2)
- Bruno Manuel de Almeida Santos (1)(2)
(1) Docente Responsável
(2) Docente que lecciona
Prerequisites
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Objectives
It aims to train adults in which the technical component in the areas of Accounting and Taxation prevails. The top technical expert in Accounting and Taxation is a professional who, in an autonomous way, is able to carry out technical work inherent to these two areas.
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
Continuous Assessment: Carrying out two assessment tests, with a weight of 40% and 60% in the final assessment respectively. Students will pass with a grade equal to or greater than 9.5, resulting from the average of the tests.
Assessment by Exam - Normal Season: Written test. Students with a classification equal to or greater than 10 (ten) points will be considered approved for the course.
Assessment by Exam - Season Resource: Written test. Students with a classification equal to or greater than 10 (ten) points will be considered approved for the course.
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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