{"id":2549,"date":"2026-06-12T17:43:39","date_gmt":"2026-06-12T17:43:39","guid":{"rendered":"https:\/\/www.unitlegal.pt\/2026\/06\/12\/supplementary-information-return-on-the-top-up-tax-gir\/"},"modified":"2026-06-12T17:43:39","modified_gmt":"2026-06-12T17:43:39","slug":"supplementary-information-return-on-the-top-up-tax-gir","status":"publish","type":"post","link":"https:\/\/www.unitlegal.pt\/en\/2026\/06\/12\/supplementary-information-return-on-the-top-up-tax-gir\/","title":{"rendered":"Supplementary information return on the top-up tax (GIR)"},"content":{"rendered":"<p><span style=\"color: #000000;\"><b><b>A Portaria n.\u00ba 255\/2026\/1, de 12\/06 aprova o modelo oficial destinado ao cumprimento da obriga\u00e7\u00e3o declarativa prevista na al\u00ednea b) do n.\u00ba 1 do artigo 45.\u00ba do Regime do Imposto M\u00ednimo Global (RIMG), aprovado pela Lei n.\u00ba 41\/2024, de 8 de novembro (modelo 63 &#8211; Declara\u00e7\u00e3o de informa\u00e7\u00e3o sobre o imposto complementar &#8211; GIR), que regula a estrutura do ficheiro a utilizar, e que se publica em anexo \u00e0 presente portaria, da qual faz parte integrante.<\/b><\/b><\/span><\/p>\n<p><span style=\"color: #000000;\">This Order came into force and produces its effects on the day following its publication.<\/span><\/p>\n<p>For more information: <b><a href=\"https:\/\/diariodarepublica.pt\/dr\/detalhe\/portaria\/255-2026-1131612575\">Portaria n.\u00ba 255\/2026\/1, de 12\/06 <\/a><\/b> <\/p>\n","protected":false},"excerpt":{"rendered":"<p>A Portaria n.\u00ba 255\/2026\/1, de 12\/06 aprova o modelo oficial destinado ao cumprimento da obriga\u00e7\u00e3o declarativa prevista na al\u00ednea b) do n.\u00ba 1 do artigo 45.\u00ba do Regime do Imposto&#8230;<\/p>\n","protected":false},"author":2,"featured_media":1596,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[24],"tags":[179,180],"class_list":["post-2549","post","type-post","status-publish","format-standard","has-post-thumbnail","category-update-u-en","tag-decgir","tag-supplementarytax"],"_links":{"self":[{"href":"https:\/\/www.unitlegal.pt\/en\/wp-json\/wp\/v2\/posts\/2549","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.unitlegal.pt\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.unitlegal.pt\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.unitlegal.pt\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.unitlegal.pt\/en\/wp-json\/wp\/v2\/comments?post=2549"}],"version-history":[{"count":0,"href":"https:\/\/www.unitlegal.pt\/en\/wp-json\/wp\/v2\/posts\/2549\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.unitlegal.pt\/en\/wp-json\/wp\/v2\/media\/1596"}],"wp:attachment":[{"href":"https:\/\/www.unitlegal.pt\/en\/wp-json\/wp\/v2\/media?parent=2549"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.unitlegal.pt\/en\/wp-json\/wp\/v2\/categories?post=2549"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.unitlegal.pt\/en\/wp-json\/wp\/v2\/tags?post=2549"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}