C1 · 46 words
Taxes and other charges in Portuguese
The return, the taxable base, payments on account and the tax audit — in Portuguese.
Practise this list
From these 46 words, as many per round as you like — up to all of them: first what is due today, then new ones. First you choose, then you fill the gap, then you write it yourself. Mistakes come back again shortly.
More about this list
The twenty-second entry is a comunicação de faturas, and the noun is one an English reader will translate straight and get wrong, because comunicar does three jobs that English hands to three verbs. The first is the one the two languages share: to communicate an idea or a feeling. The second is the one at work here, and it is administrative. Comunicar means to report a fact to an authority that is entitled to know it — comunicar as faturas, comunicar o óbito, comunicar a alteração de morada — so a comunicação de faturas is not a message about invoices but a filing with a deadline on it, and the English for it is « the reporting of invoices ». The third sense is the one nobody expects: of two spaces, comunicar means to connect. A sala comunica com a cozinha says the two rooms open into each other, and uma porta que comunica is a connecting door. English has « communicate » for the first, « report » for the second and « connecting » for the third, and only the first will translate back.
The words
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Adjective (2)
Grammar for these: Adjective agreement · Where the adjective stands
tributáveltaxableAdjectiveC1
Este prémio é integralmente tributável.This bonus is taxable in full.
dedutíveldeductibleAdjectiveC1
Estas despesas não são dedutíveis.These costs are not deductible.
Phrase (1)
entregar a declaraçãoto file the returnPhraseC1
Entregou a declaração dentro do prazo.He filed the return within the deadline.
Noun (m) (20)
Grammar for these: Definite article: o, a, os, as · Contractions: do, na, ao, pelo
o imposto sobre o rendimentothe income taxNoun (m)C1
O imposto sobre o rendimento é progressivo.Income tax rises with income.
o escalão de rendimentothe income bandNoun (m)C1
Cada escalão de rendimento tem a sua taxa.Each income band has its own rate.
o crédito de impostothe tax creditNoun (m)C1
O crédito de imposto evita a dupla tributação.The tax credit prevents double taxation.
o pagamento por contathe payment on accountNoun (m)C1
O pagamento por conta é feito em três prestações.The payment on account is made in three instalments.
o pagamento especial por contathe special payment on accountNoun (m)C1
O pagamento especial por conta é dedutível nos anos seguintes.The special payment on account may be deducted in later years.
o sujeito passivothe taxable personNoun (m)C1
O sujeito passivo tem de guardar os documentos.The taxable person has to keep the documents.
o IVA liquidadothe output VATNoun (m)C1
O IVA liquidado é entregue trimestralmente.Output VAT is paid over every quarter.
o IVA dedutívelthe input VATNoun (m)C1
O IVA dedutível abate ao liquidado.Input VAT is set against the output VAT.
o número de identificação fiscalthe tax identification numberNoun (m)C1
O número de identificação fiscal pede-se em qualquer loja.The tax identification number is asked for in any shop.
o portal das finançasthe tax portalNoun (m)C1
Tudo se trata no portal das finanças.Everything is dealt with on the tax portal.
o regime simplificadothe simplified regimeNoun (m)C1
O regime simplificado aplica um coeficiente ao rendimento.The simplified regime applies a coefficient to the income.
o coeficientethe coefficientNoun (m)C1
O coeficiente é de setenta e cinco por cento nos serviços.The coefficient is seventy-five per cent for services.
o projeto de correçõesthe draft notice of correctionsNoun (m)C1
O projeto de correções abre o direito de audição.The draft notice of corrections opens the right to be heard.
o direito de audição préviathe right to be heard beforehandNoun (m)C1
O direito de audição prévia dura quinze dias.The right to be heard beforehand runs for fifteen days.
os juros compensatóriosthe compensatory interestNoun (m)C1
Os juros compensatórios contam desde o prazo original.Compensatory interest runs from the original deadline.
o processo de execução fiscalthe tax enforcement proceedingsNoun (m)C1
O processo de execução fiscal corre nas finanças.Tax enforcement proceedings are run by the tax office.
o plano prestacionalthe instalment arrangementNoun (m)C1
Foi autorizado um plano prestacional a três anos.An instalment arrangement over three years was granted.
o residente não habitualthe non-habitual resident statusNoun (m)C1
O residente não habitual beneficia de uma taxa fixa.The non-habitual resident enjoys a flat rate.
o domicílio fiscalthe tax domicileNoun (m)C1
O domicílio fiscal decide onde se paga.The tax domicile decides where the tax is paid.
o imposto apuradothe tax as computedNoun (m)C1
O imposto apurado foi inferior ao previsto.The tax computed came out below what was expected.
Noun (f) (23)
Grammar for these: Definite article: o, a, os, as · Contractions: do, na, ao, pelo
a taxa de impostothe tax rateNoun (f)C1
A taxa de imposto mais alta chega aos quarenta e oito por cento.The top tax rate reaches forty-eight per cent.
a matéria coletávelthe taxable baseNoun (f)C1
A matéria coletável reduz-se com as deduções.The taxable base falls as the deductions are applied.
a declaração de rendimentosthe tax returnNoun (f)C1
A declaração de rendimentos entrega-se até junho.The tax return has to be filed by June.
a nota de liquidaçãothe notice of assessmentNoun (f)C1
A nota de liquidação chega no fim do verão.The notice of assessment arrives at the end of the summer.
a dedução à coletathe tax reduction set against the tax dueNoun (f)C1
A dedução à coleta desconta-se do imposto apurado.The tax reduction is set against the tax computed.
a dedução específicathe standard deduction from employment incomeNoun (f)C1
A dedução específica aplica-se automaticamente.The standard deduction is applied automatically.
a retenção na fontethe withholding at sourceNoun (f)C1
A retenção na fonte é de vinte e cinco por cento.Withholding at source is twenty-five per cent.
a taxa reduzidathe reduced rateNoun (f)C1
Os livros beneficiam da taxa reduzida.Books enjoy the reduced rate.
a isenção de impostothe tax exemptionNoun (f)C1
A isenção de imposto vale nos primeiros cinco anos.The exemption holds for the first five years.
a autoliquidaçãothe reverse chargeNoun (f)C1
A autoliquidação transfere o encargo para o cliente.The reverse charge shifts the burden onto the customer.
a fatura eletrónicathe electronic invoiceNoun (f)C1
A fatura eletrónica é comunicada às finanças.The electronic invoice is reported to the tax office.
a comunicação de faturasthe reporting of invoicesNoun (f)C1
A comunicação de faturas é feita até ao dia cinco.Invoices are reported by the fifth of the month.
a contabilidade organizadathe full bookkeeping regimeNoun (f)C1
Acima do limite passa-se a contabilidade organizada.Above the threshold full bookkeeping becomes compulsory.
a inspeção tributáriathe tax auditNoun (f)C1
A inspeção tributária abrange os últimos quatro anos.The tax audit covers the last four years.
a liquidação adicionalthe additional assessmentNoun (f)C1
A liquidação adicional ascende a doze mil euros.The additional assessment comes to twelve thousand euros.
a coimathe administrative fineNoun (f)C1
A coima pode chegar ao dobro do imposto em falta.The fine can reach twice the tax outstanding.
a reclamação graciosathe administrative appealNoun (f)C1
A reclamação graciosa apresenta-se em cento e vinte dias.The administrative appeal has to be lodged within a hundred and twenty days.
a impugnação judicialthe appeal to the tax courtNoun (f)C1
A impugnação judicial segue-se à reclamação.The appeal to the tax court follows the administrative one.
a caducidade do direito à liquidaçãothe time limit for raising an assessmentNoun (f)C1
A caducidade do direito à liquidação é de quatro anos.The time limit for raising an assessment is four years.
a prescrição da dívida fiscalthe limitation of the tax debtNoun (f)C1
A prescrição da dívida fiscal ocorre aos oito anos.The tax debt becomes unenforceable after eight years.
a informação vinculativathe binding rulingNoun (f)C1
A informação vinculativa obriga a administração.A binding ruling ties the hands of the administration.
a dupla tributaçãothe double taxationNoun (f)C1
A convenção evita a dupla tributação.The treaty prevents double taxation.
a evasão fiscalthe tax evasionNoun (f)C1
A evasão fiscal é crime.Tax evasion is a criminal offence.
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This list belongs to Money, finance and economy — 28 lists and 989 words that can also be practised as a whole.