Law no. 5/2007 approving the Regulation on Property Transfer Tax (SISA).
Country
Type of law
Legislation
Abstract
This Law is composed of two articles and one Annex. It approves the Property Transfer Tax (SISA). The annexed Regulation is composed of eight chapters divided in 46 articles. Particular attention is paid to the regulation of incidence over property, exemptions and payment procedures.
Attached files
Date of text
Entry into force notes
This Law enters into force 90 days after its publication.
Repealed
No
Serial Imprint
DIÁRIO DA REPÚBLICA,No. 17, 11 May 2007.
Source language
English
Legislation Amendment
No
Original title
Lei n.º 5/2007.