Submission of Declaration Form 54, by any entity, resident or with permanent establishment, in Portuguese territory, which is part of a group in which any of the entities is subject to the presentation of
Details of the bond
Sending the Declaration Model 54The tax return is filed by any entity, resident or with permanent establishment in Portugal, which is part of a group in which any of the entities is subject to the filing of a tax and financial information return by country or tax jurisdiction.