Sobre a obrigatoriedade das pessoas coletivas efetuarem pagamentos à Administração Tributária exclusivamente por meios eletrónicos (transparência ou obscuridade na Lei?)

Following the entry into force of the new wording (no. 2, article 40) of the General Tax Law ("LGT"), recommended by the State Budget Law for 2024 (Law no. 82/2023, of December 29), the Tax Administration recently issued Circular Letter No. 90071, which presents its understanding regarding the scope of application of the mandatory payment by electronic means that is applicable to legal entities. Discover RFF Advogados' analysis.