ANÁLISIS GA&P
Twitter Compartir en LinkedinFacebook ImprimirEmail
Descargar documento en pdfDescargar documento en pdf:
Rules and requirements on submitting annual accounts for companies registered in Portugal and consequences of late filing

Rules and requirements on submitting annual accounts for companies registered in Portugal and consequences of late filing

09/03/2017 - Autor/es: Susana Morgado

Rules and requirements on submitting annual accounts for companies registered in Portugal and consequences of late filingThe Portuguese Commercial Companies Code lays down the rules for the approval of annual accounts and the Portuguese Register of Commercial Companies Code provides the duty to file accounts and the manner in which such must be filed with the Commercial Companies Registrar, as well as the public disclosure obligations related to the same in the Ministry of Justice’s official website.


In this newsletter we will focus on the most commonly used forms of companies and governing structures, i.e. non-listed (i) private limited company (sociedade por quotas) with one or more directors organized or not collegially and an official accounts certifier ("ROC") and (ii) public limited company (sociedade anónima) adopting the so-called monist model, with a board of directors ("BoD") and a sole auditor (fiscal único) which must be a ROC...

Descargar documento en pdfDescargar documento en pdf:
Rules and requirements on submitting annual accounts for companies registered in Portugal and consequences of late filing