Portuguese Binding Tax Rulings

Portugal · 更新: daily · pt-tax-rulings

Portugal’s binding tax rulings — the Autoridade Tributária e Aduaneira’s informações vinculativas, published as fichas doutrinárias across thirteen tax codes (VAT, personal and corporate income tax, stamp duty, property transfer and municipal property tax, tax benefits and more). The corpus is PDF-only, so every ruling is extracted through measured quality gates: scanned or unreadable text layers are refused and counted, and every record carries an extraction attestation naming the extractor, page count and yield. Collected keyless from the tax authority’s own document listings, with the publisher’s subject line, ruling number, statute and article carried as metadata. Re-use rests on Portugal’s access-and-re-use statute rather than on a publisher licence, and the provisions are cited in every record. Every record carries its source URL, fetch timestamp, HTTP status and the SHA-256 of both the raw response and the extracted record. Every release ships a manifest with every file’s SHA-256 and a Merkle root over every chunk hash, which the buyer can recompute from the downloaded files. record_id and chunk_id are stable across releases. Personal data is screened out inside the pipeline before any hash is computed.