Meet The Law - Tax
Extraordinary Surcharge on IRS
Law no. 49/2011 was published on the 7th of September, introducing an extraordinary IRS surcharge that is applied to any earned income from 2011. The law, which entered into force on the 8th of September, limits itself only to earning referring to 2011, thus determining the end of its term as soon as all the intended effects are produced.
Please check the PDF for more detailed information (Portuguese version only).