This bilingual book (Portuguese and English) is a product of the pressing need to produce a manual that concentrates, clarifies and summarises the fundamental rules of the Timorese tax system.
Our hope is that this manual will contribute to greater certainty in relations between the Tax Authorities and taxpayers, to a standardisation of the criteria governing the application of tax law and to increased stability and coherence in the East Timor fiscal panorama.
Our intention is that this manual will remedy an omission in the range of legal texts currently available and provide the Timorese tax system with a resource that will certainly contribute to closing the gap that separates it from the tax systems of the most advanced democratic societies.
This manual seeks to portray and explain the specificities of Timorese tax law and to provide readers with an all-encompassing view of the Timorese tax system.
This manual provides an account of the general aspects of the main taxes in East Timor and their application in practice. The subject matter of the final chapter of the manual is additional, taxes and tax offences in East Timor, which, as our experience has taught us, are of the utmost importance to both the taxpayer and the Tax Authorities.
Lawyers, accountants, auditors, students, investors and officials of East Timor tax administration.
Rui Botica Santos
Partner at Coelho Ribeiro e Associados since 1998.
Founder partner of CRA Timor since 2006.
Master`s Degree Honoris Causa in Sport Law (2011) ISDE Instituto Superior de Derecho y Economía, Madrid (2010)
Post-graduate qualification in Community Studies at Lisbon Law Faculty (1993 1994)
Licentiate degree in Law at Lisbon Law Faculty (1987-1992)
Mining Law Short Course - Domestic and International Issues, taught by Rocky Mountain Mineral
Law Foundation (USA, May 2009)
Course in Civil and Commercial Mediation taught by the Canadian Professor Serge Roy (2001)
Professional Career related to Timor-Leste:
Over the past 10 years he has emerged as one of the leading lawyers in the area of international arbitration. In Timor-Leste, the practice of law has been predominantly focused on the area of conflict resolution and natural resources. As coordinator of CRA Timor, he has, as a member of the Timor-Leste Bar, led and coordinated, a wide range diverse and complex litigations related to tax issues involving the Timorese State and the major oil companies exploiting the Bayu-Undan concession.
Hugo Pinheiro Ferreira
Lawyer in the tax department at Vieira de Almeida & Associados.
Master`s degree in Tax Law from the Law Faculty of Universidade Católica Portuguesa (2015)
Licentiate Law degree at the Law Faculty of the Universidade Católica Portuguesa (2012)