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ISLA IPGT 15744

Declarative Procedures

Accounting and Management
  • ApresentaçãoPresentation
    The curricular unit of declarative procedures is developed with the purpose of making known to the students the tax and para-fiscal obligations, as well as the necessary procedures for its completion, validation and submission to the competent entities.
  • ProgramaProgramme
    1. Declarative and payment obligations with the Social Security (SS) The Code of the Social Security Welfare Contributions Regime. Analysis of the obligations associated with the management of people. The registration of workers in the SS Statements of remuneration Payment of charges 2. Declaratory and payment obligations to the Tax Authority (TA) Declarations of beginning and change of activity Monthly remuneration statement Withholding tax payment slips Billing documents and the need for communication (SAF-T) VAT declaration and its annexes Model 10 declaration Model 22 IES Structure - Simplified Business Information
  • ObjectivosObjectives
    The knowledge and practices transmitted during the course will allow: The knowledge of the different declarative and payment obligations of the organizations, timmings and processes for their realization before the Tax Authority (TA); The knowledge of the different declarative and payment obligations with the Social Security (SS); The completion and submission process of the different declarative processes; Obtaining payment vouchers.
  • BibliografiaBibliography
    Direção Geral da Segurança Social (2019). Código dos Regimes Contributivos do Sistema Previdencial de Segurança Social -  Redação em vigor. Lisboa Rocha, I.; Rocha, J.F (coord) (2019). Fiscal - Códigos tributários e legislação concexa 39.ª Edição. Porto Editora. AT (2024). Obrigações Declarativas 2024. Autoridade Tributária. AT (2024). Obrigações de Pagamento 2024. Autoridade Tributária.  
  • MetodologiaMethodology
    Project-Based Learning (PBL) - students work on practical projects that address real-world problems, encouraging the application of knowledge in concrete situations. Personalised Learning supported by Philix - Digital Tutor. Personalising learning involves using technology to adapt content and activities according to student's individual needs, allowing them to progress at their own pace. Philix is a tutor based on Artificial Intelligence (AI) in Education. AI can be used to personalise teaching, provide immediate feedback, analyse student performance, and identify areas for improvement. Gamification - Integrates game elements, such as competition, rewards, and challenges, into the teaching-learning process to increase student engagement. Online Collaborative Learning using Moodle forums.
  • LínguaLanguage
    Português
  • TipoType
    Semestral
  • ECTS
    3
  • NaturezaNature
    Mandatory
  • EstágioInternship
    Não