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MOTION for a RESOLUTION paragraph 46/X aware of the importance of the conclusion of this Convention to regulate the issues related to the taxation of their local representations and members of their staff, to strengthen the special bonds of friendship linking Portugal and Macau S.A.R.; So: under d) of paragraph 1 of article 197 of the Constitution, the Government presents to the Assembly of the Republic the following resolution: to approve the Convention between the Portuguese Republic and the Macau S.A.R. of People's Republic of China about the Tax Privileges applicable to their delegations and members of his staff, signed at Lisbon on 23 June 2006 , the text of which, in its version in Portuguese language and Chinese authenticated, if published in the annex.
Seen and approved by the Council of Ministers of 23 November 2006 Prime Minister the Minister of Parliamentary Affairs Minister Presidency Convention between the Portuguese Republic and the Macau S.A.R. of People's Republic of China about the Tax Privileges applicable to their delegations and members of his staff to the Portuguese Republic and the Macau S.A.R. of People's Republic of China , desiring to conclude a Convention on the tax privileges applicable to their delegations and members of his staff, agree among themselves the following: article 1 scope 1-without prejudice to paragraph 2, this Convention shall apply to the delegations of one Contracting Party in the territory of the other Contracting Party and to members of their staff, as well as to the members of his/her family members making up their respective households. 2. this Convention does not apply, however, to members of the staff of the delegation and the members of their households that are resident in the Contracting Party in whose territory the delegation is established, unless the residence is due exclusively to the exercise of functions in the delegation.
Article 2 definitions for the purposes of this Convention: a) "delegation" means the economic and Trade Delegation of Macao-China, in Portugal, Macau S.A.R. of People's Republic of China, the Consulate General of Portugal in Macao, the delegation of the ICEP Portugal in Macao and the Portuguese Institute of the Orient in Macau; b) «places» delegation are buildings or part of buildings and sites, whoever the owner, used for the purposes of the delegation; c) ' responsible for delegation ' is the person in charge by the respective Contracting Party to act in that capacity; d) «» delegation staff members are responsible for the delegation and the members of its administrative and technical staff; and technical staff) and the administrative delegation» are people engaged in technical or administrative activities of the delegation.
Article 3 notification to Contracting Party of establishment of appointments, arrivals and departures the appointment of a staff member of the delegation, their arrival after appointment and his departure or termination of service, as well as the arrival and departure of a person which integrates your household and living with him, shall be notified:) in the case of the Portuguese Republic at the Ministry of Foreign Affairs or authority designated by this Ministry; b) in the case of the Macau S.A.R. of People's Republic of China, the Office of the Chief Executive or authority designated by this Office.
Article 4 exemption from sites of the delegation the delegation of a Contracting Party in the territory of the other Contracting Party shall be exempt from taxes of every kind, whether national, regional or local, with the exception of fees charged on payment of specific services provided.
Article 5 exemption of the members of the staff of the delegation staff members of the delegation, as well as household members making up their respective households, are exempt from the taxes of every kind, whether national, regional or local requirements of the Contracting Party of the location of the delegation, with the exception of: a) indirect taxes normally incorporated in the price of goods or services; b) taxes on private immovable property situated in the territory of that Contracting Party, including the required at the time of disposal; c) of the taxes imposed on free transfers required by that Contracting Party, subject to the provisions of article 7; d) taxes on private income, including capital gains, which have their source in that Contracting Party and of capital taxes on investments made in commercial undertakings situated in their territory; and required taxes on services) individuals provided; f) registration rights, mortgage, court fees and stamp taxes, subject to the provisions of articles 4 and 7.
Article 6 exemption from customs duties the members of the delegation of a Contracting Party and the household members making up their respective households are exempt from customs duties and other charges payable upon import of articles intended for their personal use, as well as to the official use of the delegation.
Article 7 Succession of a staff member of the delegation in the event of the death of one of the members of the staff of the delegation, or a member of his/her family members living with him, the Contracting Party of establishment of the delegation should not require taxes on the transfer of movable property the presence of which in this part is only the presence of its owner as a member of the delegation staff or family member of a staff member of the delegation.
Article 8 Initiation and termination of tax liens 1. Any staff member of a delegation of a contracting party benefits from tax privileges provided for in this Convention from the date of their appointment in the delegation. 2. the members of the household of a staff member of a delegation of a Contracting Party with him live benefit from tax privileges provided for in this Convention from the latest of the following dates: the date of the entry into Office of the delegation of the members of its staff, the date of their entry into the territory of establishment of the delegation or the date on which they became members of the household. 3. When the functions of a staff member of a delegation of a Contracting Party arrive at their end, their tax privileges, as well as the people that make up your household and that with him live, cease.
Article 9 relationship between this Convention and other international agreements 1. The provisions of this Convention are without prejudice to the provisions of other international agreements in force between the Contracting Parties. 2. nothing in this Convention shall prevent contracting parties to conclude agreements with a view to their implementation.
Article 10 entry into force and effect 1. This Convention shall enter into force on the date of receipt by the authorities referred to in article 3, in writing, of the last notification by the Contracting Parties that complied with the requirements of national law of both parties necessary for this purpose. 2. The provisions of this Convention shall apply to taxes the fact giving rise to them appearing on or after 1 January in the calendar year immediately after its entry into force. 3. Notwithstanding the provisions of the preceding paragraph, with regard to income taxes, the provisions of this Convention shall apply to taxes the fact giving rise to them appearing on or after 1 January 2000.
Article 11 duration and denunciation 1. This Convention shall remain in force until denounced by one of the Contracting Parties. 2. Any Contracting Party may denounce the present Convention by written, at least six months before the end of any calendar year beginning after the expiry of a period of five years after its entry into force. 3. this Convention shall apply to taxes the fact giving rise to them appearing until the last day of the calendar year in which the Convention expires.
Done in duplicate at Lisbon, to 23 days in the month of June 2006, in Portuguese and Chinese, both texts being equally authentic.
For the Portuguese Republic By the People's Republic of China Macau S.A.R. Diogo Freitas do Amaral Ho Hau Wah Chief Executive Secretary of State and Foreign Affairs 葡萄牙共和國及中華人民共和國澳門特別行政區 訂定對其代表處及職員適用的稅務特權協定 鑒於葡萄牙共和國與中華人民共和國澳門特別行政區願意訂定一個適用於其代表 雙方同意如下 第一條 適用範圍 處及職員之稅務特權協定,:, 在不妨礙第二款規定下, 本協定適用於協議一方駐在協議另一方的代表處, 一 其職員以及與該等職員同住之家團成員 。 二、 除僅因履行代表處職務而取得居留的情況外,本協定不適用於代表處職員及 其相關之家團成員為代表處所在協議方的居民。
為著本協定的效力: (一) 《代表處》是指中華人民共和國澳門特別行政區之中國澳門 駐葡萄牙經濟貿易代表處、葡萄牙駐澳門總領事館、駐澳門特別行 政區的葡萄牙對外貿易促進局和東方葡萄牙學會; (二) 《代表處場所》指專供代表處使用之建築物或建築物之部分 ,以及與其相連之土地,且不論有關不動產的所有權誰屬; (三) 《代表處負責人》是負責相關代表處事務並以該身份履行職 務的人士; (四) 《代表處職員》包括代表處負責人、技術及行政人員; (五) 《代表處技術及行政人員》是指在代表處從事技術或行政性質工作 之人士。
第三條 協議雙方有關委派、到任和離任的通知 對於代表處任一職員的委派、獲委派後的到任和離任或終止職務,以及與該職員 同住之家團成員的確定抵達和離開,均須: (一) 在葡萄牙共和國,通知該國外交部或其指定的有權限當局。 (二) 在中華人民共和國澳門特別行政區,通知行政長官辦公室或其指定 的有權限當局。
第四條 代表處場所的稅務豁免 協議一方在協議另一方所設立的代表處概免繳納該協議另一方的一切稅項,但若 為提供特定服務而應繳納者,則不在此限。
第五條 代表處職員的稅務豁免 代表處職員以及與其同住之家團成員概免繳納代表處所在協議方所徵的一切稅項 ,但以下情況除外: (一) 通常併入資產或勞務價格內之間接稅; (二) 對在協議方境內私有不動產所課徵之稅項,包括因有償性移轉時應 繳之稅項; (三) 對於協議方因無償移轉時所應繳之稅項,但不抵觸第七條規定; (四) 對於源自協議方的私人所得,包括資產處置利得以及在該協議方境 內對企業投資而需繳納的資本稅項; (五) 因提供私人服務而應繳的稅項; (六) 登記稅、抵押稅、司法費用和印花稅,但不抵觸第四條和第七條規 定。
第六條 關稅豁免 協議方代表處職員及與其同住之家團成員享有供其私人或代表處使用物品之入口 關稅及其他稅項的豁免。
第七條 代表處職員之遺產繼承 當代表處職員或與其同住之家團成員死亡時,代表處所在之協議方應對存儲在該 協議方之動產移轉時不予徵稅,但僅限于該動產之所以在該方出現純因其擁有者 為該代表處職員或職員之親屬。
第八條 稅務特權之開始及終止 一、協議方代表處職員自其擔任代表處職務之日起,享有本協定所規定之稅務特 權。 二、 與協議方代表處職員同住之家團成員,以下列出現之最後日期起計算:自該 職員開始在代表處擔任職務之日起計,或自其進入代表處所在協議方之日起 計,或自其成為該代表處職員之家團成員之日起計,享有本協定所規定之稅 務特權。 三、 協議方代表處職員之職務如被終止時,其稅務特權及與其同住之家團成員之 稅務特權亦隨之終止。
第九條 本協定與其他國際協議之間的關係 一、本協定之規定不影響各協議方之間現行有效之其他國際協議。 二、本協定並不妨礙協議方之間另訂協議以適用本協定之各項規定。
第十條 生效及效力之產生 一、各協議方均須由第三條所提及之有權限當局以書面形式互相通知已完成其內 部法律規定而使本協定生效的程序。 本協定以收到上述通知的較後一份的日 期生效。 二、本協定的規定適用於其生效日期緊接年份之一月一日起所發生事實之相應稅 項。 三、 在不妨礙上款的規定下,本協定內提及對所得方面之稅務處理,自2000年1月1日起產生效力。
第十一條 生效及終止 一、 本協定維持有效,直至被任何協議方終止為止。 二、 任何協議方均可在本協定生效後第五年起計的任何曆年的首六個月或之前向 另一協議方發出書面終止通知而終止本協定。 三、 本協定適用至本協定終止之歷年的最後一日內所發生事實之相應稅項。
代表葡萄牙共和國政府: 代表中華人民共和國澳門特別行政區政府: Diogo Freitas do Amaral 何厚鏵 國家事務暨外交部長 行政長官
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