{"id":7811,"date":"2022-06-09T09:30:49","date_gmt":"2022-06-09T08:30:49","guid":{"rendered":"https:\/\/www.sage.com\/pt-pt\/blog\/?p=7811"},"modified":"2025-12-03T14:48:53","modified_gmt":"2025-12-03T14:48:53","slug":"relatorio-de-atividades-de-2021-da-at-autoridade-tributaria-e-aduaneira","status":"publish","type":"post","link":"https:\/\/www.sage.com\/pt-pt\/blog\/relatorio-de-atividades-de-2021-da-at-autoridade-tributaria-e-aduaneira\/","title":{"rendered":"Relat\u00f3rio de Atividades de 2021 da AT &#8211; Autoridade Tribut\u00e1ria e Aduaneira"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--has-illustration entry-header--has-illustration--generic\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/category\/biblioteca-empresarial\/estrategia-legal-e-processos-biblioteca-empresarial\/\" class=\"entry-header__link\">Estrat\u00e9gia, Legal e Processos<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tRelat\u00f3rio de Atividades de 2021 da AT &#8211; Autoridade Tribut\u00e1ria e Aduaneira\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<p class=\"entry-header__description\">\n\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2022-06-09T09:30:49+01:00\">Junho 9, 2022<\/time><\/span><span class=\"reading-time\"> minutos de leitura<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"Relat\u00f3rio de Atividades de 2021 da AT &#8211; Autoridade Tribut\u00e1ria e Aduaneira\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/pt-pt\/blog\/relatorio-de-atividades-de-2021-da-at-autoridade-tributaria-e-aduaneira\/\"\n\t\t\tdata-share-text=\"Por favor, leia este artigo interessante\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Partilhar<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copiar link<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copiada<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n\t<\/header>\n\n\n\n<div class=\"wp-block-post-author has-dark-background-color alignfull\">\n\t<div class=\"container\">\n\t\t<div class=\"col\">\n\t\t\t\t\t\t\t<div class=\"co-authors\">\n\t\t\t\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/pt-pt\/blog\/author\/brunolagos\/\">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/05\/brunolagos-263x300-1-SQUARE-350x350.jpg\" class=\"entry-author__image\" alt=\"\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/05\/brunolagos-263x300-1-SQUARE-350x350.jpg 350w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/05\/brunolagos-263x300-1-SQUARE-768x768.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/05\/brunolagos-263x300-1-SQUARE-810x810.jpg 810w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/05\/brunolagos-263x300-1-SQUARE-1536x1536.jpg 1536w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/05\/brunolagos-263x300-1-SQUARE.jpg 1890w\" sizes=\"auto, (max-width: 40px) 100vw, 40px\" \/>\t\t\t\t<span class=\"entry-author__name\">Bruno Lagos<\/span>\n\t\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-i-realce-para-os-seguintes-indicadores\"><strong>I \u2013 Realce para os seguintes indicadores<\/strong><\/h2>\n\n\n\n<p>Nesta fase do ano, a grande maioria das pessoas coletivas, realizam-se Assembleias Gerais com a finalidade de apresentarem o relat\u00f3rio de Atividades do ano anterior.<\/p>\n\n\n\n<p>Em regra, os jornais d\u00e3o grande relevo \u00e0s empresas privadas e raramente se ouvem not\u00edcias sobre as <strong>atividades de entidades p\u00fablicas<\/strong>.<\/p>\n\n\n\n<p>\u00c9, pois, de louvar que a <a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/dicion%C3%A1rio-termos-empresariais\/autoridade-tributaria-e-aduaneira\/\">AT<\/a> tenha partilhado no seu site o Relat\u00f3rio de Atividades de seu desempenho em 2021.<\/p>\n\n\n\n<p>Da leitura deste relat\u00f3rio gostaria de destacar os seguintes factos:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Atingiu-se um <strong>r\u00e1cio de 3 atendimentos realizados de forma n\u00e3o presencial<\/strong> em cada 4 atendimentos efetuados;<\/li>\n\n\n\n<li>Todas as <strong>compras eletr\u00f3nicas extracomunit\u00e1rias<\/strong> passassem a ser alvo de sujei\u00e7\u00e3o a <a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/comercio-eletronico-balcao-unico\/\">pagamento de IVA<\/a>, terminando assim a isen\u00e7\u00e3o de IVA nas compras extracomunit\u00e1rias at\u00e9 22 euros. Reflexo desta altera\u00e7\u00e3o, o n\u00famero de declara\u00e7\u00f5es de importa\u00e7\u00e3o e de exporta\u00e7\u00e3o aumentou cerca de 51%;<\/li>\n\n\n\n<li>No ano de 2021 registando-se um crescimento do Produto Interno Bruto (PIB) de 4,9%. Este contexto traduziu-se num acr\u00e9scimo da receita fiscal dos impostos administrados pela AT de 5,7%, comparativamente a 2020, superior, portanto, ao crescimento do PIB;<\/li>\n\n\n\n<li>A <strong>receita cobrada pela AT ascendeu a 50.496 M\u20ac<\/strong> (sendo 45.560 M\u20ac do Estado, 3.361M\u20ac das Administra\u00e7\u00e3o Local e 1.575M\u20ac da Administra\u00e7\u00e3o Regional);<\/li>\n\n\n\n<li>A receita cobrada reparte-se do seguinte modo:\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/dicion%C3%A1rio-termos-empresariais\/o-que-e-o-iva\/\">IVA<\/a> &#8211; 36,6%;<\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/dicion%C3%A1rio-termos-empresariais\/o-que-e-o-irs\/\">IRS<\/a> &#8211; 29,6%;<\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/dicion%C3%A1rio-termos-empresariais\/o-que-e-o-irc\/\">IRC<\/a> &#8211; 10,0%;<\/li>\n\n\n\n<li>ISP &#8211; \u00a0\u00a06,9%;<\/li>\n\n\n\n<li>IS &#8211; 3,6%<\/li>\n\n\n\n<li>IT &#8211; 3,0%;<\/li>\n\n\n\n<li>IMI &#8211; 2,9%<\/li>\n\n\n\n<li>Outros &#8211; 7,4%;<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>O <strong>IVA, o IRS e o IRC representam 76% da receita administrada pela AT<\/strong>;<\/li>\n\n\n\n<li>Para a receita cobrada, 496 M\u20ac, a AT teve de despender 667,7 M\u20ac (1.32% da receita cobrada);<\/li>\n\n\n\n<li>Do total da despesa, 667,7 M\u20ac, 72,7% s\u00e3o com o pessoal e 18,7 com aquisi\u00e7\u00e3o de bens e servi\u00e7os;<\/li>\n\n\n\n<li>Os recursos humanos da AT a 31 de dezembro de 2021, ascendiam a 10.782;<\/li>\n\n\n\n<li>Foram recebidas 19.261.669 declara\u00e7\u00f5es de imposto (IRS, IRC, IVA, RETEN\u00c7\u00d4ES, IMT, DAV);<\/li>\n\n\n\n<li>Foram controladas <strong>166 declara\u00e7\u00f5es de IRS<\/strong> <strong>com diverg\u00eancias e erros<\/strong> resolvidos e 26.651 ficheiros do e-fatura;<\/li>\n\n\n\n<li>Realizaram-se <strong>964 inspe\u00e7\u00f5es<\/strong> tribut\u00e1rias e aduaneiras;<\/li>\n\n\n\n<li>Para 2021 a AT pretendia ser eficaz, eficiente e prestar um servi\u00e7o de qualidade. Para tal definiu os objetivos da AT foram os seguintes:\n<ul class=\"wp-block-list\">\n<li>Facilitar o cumprimento volunt\u00e1rio;<\/li>\n\n\n\n<li>Refor\u00e7ar o combate \u00e0 fraude e evas\u00e3o;<\/li>\n\n\n\n<li>Reduzir os tempos de resposta aos cidad\u00e3os e empresas;<\/li>\n\n\n\n<li>Disponibilizar servi\u00e7os e informa\u00e7\u00e3o orientados para o contribuinte;<\/li>\n\n\n\n<li>Inovar na organiza\u00e7\u00e3o e no relacionamento com o contribuinte.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n<p>No entender do \u00f3rg\u00e3o de gest\u00e3o da AT desempenho alcan\u00e7ado em 2021 foi bastante positivo, num contexto que se manteve fortemente marcado pela pandemia e pelos novos desafios e dificuldades que da mesma resultaram.<\/p>\n\n\n\n<p>A AT continuou a investir na adapta\u00e7\u00e3o dos seus processos de trabalho e no refor\u00e7o da oferta de canais de comunica\u00e7\u00e3o n\u00e3o presenciais, de forma a salvaguardar a sa\u00fade dos trabalhadores e contribuintes, garantindo o acesso aos servi\u00e7os da AT e o cumprimento das obriga\u00e7\u00f5es tribut\u00e1rias e aduaneiras.<\/p>\n\n\n\n<p>Para 2022, e atendendo ao desempenho alcan\u00e7ado em 2021, a AT, enquanto entidade considerada como servi\u00e7o p\u00fablico essencial, procurar\u00e1 continuar a maximizar a efic\u00e1cia, a efici\u00eancia e a qualidade dos servi\u00e7os que presta aos contribuintes e ao Estado.<\/p>\n\n\n\n<p>Na prossecu\u00e7\u00e3o da sua atividade, prop\u00f5e-se a desenvolver e p\u00f4r em pr\u00e1tica um conjunto de projetos que potenciem a qualidade do servi\u00e7o prestado ao contribuinte e melhorem os seus processos internos.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-ii-boas-praticas\"><strong>II \u2013 Boas Pr\u00e1ticas<\/strong><\/h2>\n\n\n\n<p>Apenas gostaria de real\u00e7ar a boa pr\u00e1tica que consiste na divulga\u00e7\u00e3o deste relat\u00f3rio.<\/p>\n\n\n\n<p>Como seria interessante obter informa\u00e7\u00e3o id\u00eantica de outros organismos p\u00fablicos.<\/p>\n\n\n\n<p>Sendo a AT a entidade publica que mais solicita informa\u00e7\u00e3o aos cidad\u00e3os \u00e0s empresas deve ser real\u00e7ado pela positiva a divulga\u00e7\u00e3o deste relat\u00f3rio.<\/p>\n\n\n\n<p>\u201c<em>As palavras convencem, mas os exemplos arrastem<\/em>\u201d.<\/p>\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Receba a newsletter Sage Advice<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p>Inscreva-se para receber o boletim do Sage\u00a0Advice e receba os conselhos mais recentes diretamente no seu e-mail.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-56228f27-e58f-435b-9b72-a561d684e263\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Subscrever<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1215\" height=\"810\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1073868226-1215x810.jpg\" class=\"single-cta__image\" alt=\"Rapaz ao telefone no seu escrit\u00f3rio\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1073868226-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n<section class=\"more-topics alignfull has-grey-light-background-color wp-block-sage-post-topics\">\n\t<div class=\"container\">\n\t\t<div class=\"row\">\n\t\t\t<div class=\"col col-12 col-lg-4\">\n\t\t\t\t<h3 class=\"more-topics__title h2\">Saiba mais sobre os t\u00f3picos mencionados neste artigo<\/h3>\n\t\t\t<\/div>\n\t\t\t<div class=\"col col-12 col-lg-8\">\n\t\t\t\t<ul class=\"post-tags__list\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/tag\/novidades-legais\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tNovidades Legais\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\n<div class=\"alignfull wp-block-sage-related-posts\">\n\t<section class=\"related-posts card-grid has-dark-background-color\">\n\t<div class=\"container\">\n\t\t\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--featured h1\">Aprofunde o seu conhecimento<\/h2>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"row related-posts__featured\">\n\t\t\t\t<div class=\"col card-grid__item\">\n\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-0 post-6822 post type-post status-publish format-standard has-post-thumbnail hentry 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\/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\t<\/div>\n\n\t<div class=\"card-post__content\">\n\t\t\t\t\t<div class=\"card-post__label\">Recomendado<\/div>\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-03-17T12:39:31+00:00\">Mar\u00e7o 17, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">5 minutos de leitura<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h3\">\n\t\t\t\t\t\t\t<a\n\t\t\t\t\tclass=\"card-post__title-link\"\n\t\t\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/programa-ivaucher-principais-duvidas\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tPrograma IVAucher: Principais d\u00favidas sobre funcionamento e benef\u00edcios\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\n\t\t\n\t\t\t\t\t<p class=\"card-post__description\">\n\t\t\t\tSaiba quando surgiu o IVAucher, como funcionou e qual \u00e9 o seu enquadramento atual. Esclare\u00e7a todas as d\u00favidas.\t\t\t<\/p>\n\t\t\n\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\t<div class=\"row related-posts__non-featured\">\n\t\t\t\t<div class=\"col col-12\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--more h4\">Artigos mais recentes<\/h2>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-1 post-13591 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-contabilidade tag-fecho-de-contas tag-novidades-legais business_type-contabilistas\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/abertura-exercicio-reducao-jornada-de-trabalho\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1314879006-684x384.jpg\" class=\"card-post__image\" alt=\"Sage\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1314879006-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1314879006-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1314879006-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-02-19T08:44:09+00:00\">Fevereiro 19, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">11 minutos de leitura<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tPlaneamento fiscal e organiza\u00e7\u00e3o interna: Como preparar a abertura do exerc\u00edcio 2026\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-2 post-6815 post type-post status-publish format-standard has-post-thumbnail hentry category-rh-e-lideranca tag-financas tag-irc tag-legislacao tag-novidades-legais tag-recursos-humanos business_type-medias-empresas industry-alimentar industry-automovel industry-construcao industry-distribuicao industry-retalho industry-entretenimento industry-producao industry-quimica industry-servicos industry-servicos-financeiros industry-tecnologia industry-viagens-e-hotelaria\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/as-despesas-com-pessoal-e-o-novo-entendimento-da-administracao-tributaria\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1271694534-684x384.jpg\" class=\"card-post__image\" alt=\"Sage\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1271694534-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1271694534-768x432.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1271694534-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2025-07-09T12:14:47+01:00\">Julho 9, 2025<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">6 minutos de leitura<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tAs despesas com pessoal e o (novo) entendimento da Administra\u00e7\u00e3o Tribut\u00e1ria\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-3 post-7094 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-novidades-legais business_type-pequenas-empresas business_type-medias-empresas industry-servicos industry-servicos-financeiros\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/base-de-incidencia-contributiva-e-taxas-para-a-seguranca-social\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-935644254-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-935644254-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-935644254-768x432.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-935644254-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2025-07-07T11:21:00+01:00\">Julho 7, 2025<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">11 minutos de leitura<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tBase de incid\u00eancia contributiva e taxas para a seguran\u00e7a social: A import\u00e2ncia da prote\u00e7\u00e3o social\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-4 post-9949 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-novidades-legais business_type-pequenas-empresas industry-alimentar industry-automovel industry-construcao industry-distribuicao industry-e-commerce industry-retalho industry-servicos industry-servicos-financeiros\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/valorizacao-e-comunicacao-de-inventarios\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1316107530-684x384.jpg\" class=\"card-post__image\" alt=\"Um grupo de pessoas numa moderna sala de escrit\u00f3rio, colaborando e trabalhando em equipa. Est\u00e3o sentados \u00e0 volta de uma mesa grande, com port\u00e1teis, documentos e canetas espalhados. A sala \u00e9 iluminada por luz natural que entra atrav\u00e9s de grandes janelas, criando um ambiente acolhedor e produtivo.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1316107530-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1316107530-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1316107530-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2025-05-06T08:04:56+01:00\">Maio 6, 2025<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">13 minutos de leitura<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tComo fazer a valoriza\u00e7\u00e3o e comunica\u00e7\u00e3o de invent\u00e1rios de forma eficiente e conforme a lei\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>I \u2013 Realce para os seguintes indicadores Nesta fase do ano, a grande maioria das pessoas coletivas, realizam-se Assembleias Gerais com a finalidade de apresentarem o relat\u00f3rio de Atividades do ano anterior. Em regra, os jornais d\u00e3o grande relevo \u00e0s empresas privadas e raramente se ouvem not\u00edcias sobre as atividades de entidades p\u00fablicas. \u00c9, pois, [&hellip;]<\/p>\n","protected":false},"author":799,"featured_media":7634,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_sage_video":false,"post_featured_image_hide":false,"sage_hide_published_date":false,"sage_hide_read_time":false,"sage_hide_share_buttons":false,"footnotes":""},"categories":[294],"tags":[287],"business_type":[2,3,135],"context":[],"industry":[130,126],"persona":[46,43,41,47,44,48,51],"imagine_tag":[155],"coauthors":[504],"class_list":["post-7811","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-estrategia-legal-e-processos-biblioteca-empresarial","tag-novidades-legais","business_type-pequenas-empresas","business_type-medias-empresas","business_type-contabilistas","industry-servicos","industry-servicos-financeiros"],"sage_meta":{"region":"pt-pt","author_name":"Bruno Lagos","featured_image":"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1254783885.jpg","imagine_tags":{"155":"Legal"}},"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice Portugal","distributor_original_site_url":"https:\/\/www.sage.com\/pt-pt\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/posts\/7811","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/users\/799"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/comments?post=7811"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/posts\/7811\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media\/7634"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media?parent=7811"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/categories?post=7811"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/tags?post=7811"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/business_type?post=7811"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/context?post=7811"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/industry?post=7811"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/persona?post=7811"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/imagine_tag?post=7811"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/coauthors?post=7811"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}