The KudoZ open glossary is a browsable glossary of terms translated via the KudoZ term help network.

Portuguese to English Law: Taxation & Customs Translation Glossary

Portuguese term		English translation
segurado especial		Special category workers under social security / covered by social security
selo de verba		payment receipt	Martin Riordan
Entered by: Martin Riordan
sem amparo em convênio		not covered by bilateral agreements
Senão vejamos		Let us then see if this is not the case.
SIMPLES		Micro-company and small company integrated tax(es) and contribution payment system (SIMPLES)
sindicalizado		member of a trade union
Sobretaxa IRS		individual / personal income tax surcharge
sociedade de gestores judiciais - SGJ		not-for-profit credit counseling agency (USA)
sociedade de liquidatários judiciais		company of judicial receivers
sublimite estadual		state sub-limit / secondary threshold	Mario Freitas
Entered by: Mario Freitas
SUBST		Substituted taxpayer
substituição da capitalização em dívida pública (Braz.)		Switching/swapping capital investment in Gilts
substituição tributária		tax substitution	Todd Field
Entered by: Todd Field
Substituto Antecipado		upfront substitution (payment)	Neal Allen
Entered by: Neal Allen
sucessão tributária		transfer of tax liabilities to acquiring entity
sujeito ativo, sujeito passivo		tax agency/body and taxable person/entity
sujeito passivo		taxable person
sujeito passivo de obrigação tributária		person subject to the tax obligation
sujeitos passivos		taxable entities
superveniências passivas ou insuficiências ativas		subsequent liabilities or asset shortfalls	Mark Robertson
Entered by: Mark Robertson
suscito de oficio		I hereby officially/formally raise the matter of the...	Mario Freitas
Entered by: Mario Freitas
suspensividade da vigência		suspension of term (of the loan)
Tabaco destripado		Stripped tobacco leaves
Tabela Progressiva (imposto)		progressive (tax) table
tax invoice		factura fiscal
taxa de franquia		franchise tax
Taxa de incêndio		Fire Protection Fee
taxa de mobilização		rate of call
taxa liberatoria		withholding tax
Taxas, tarifas e preços públicos regionais		local fees, charges, taxes, and prices in general
Título Creditício Exigível		callable credit instrument
Termo de Apreensão e Guarda Fiscal		court-ordered seizure and custody	Mario Freitas
Entered by: Mario Freitas
Termo de Coleta de Amostra		Sample Collection Report
Termo de Constatação Fiscal		Audit Report
Termo de Distribuição de Procedimento Fiscal		Term of Distribution of Tax Procedure (TDPF)
Termo de Encerramento de Diligência Fiscal		Closing Instrument of Fiscal Investigation
TIPICIDADE CERRADA		CLOSED VAGUENESS (DOCTRINE, PRINCIPLE)
titular		main declarant
to take proof of acknowledgment		receber prova de reconhecimento
tomada de crédito		claim (offset) credit

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