- Number of payments (number per year): from 52 to 30;
- Time (hours per year): 346 to 240;
- Total payable per year (% of gross profit): from 54% to 46;
- Profit tax (%): 27 to 24%.
- Establishment of a single form for the declaration and monthly payment of taxes, social security contributions and employer contributions on the remuneration due to the DGI, the INSS, the INPP and the ONEM for large companies and SMEs;
- Establishment of a Single Window for the payment of taxes, social security contributions and employer contributions on remuneration for large companies and SMEs;
- Availability of the single form on the DGI website;
- Implementation of remote procedures.