substituição tributária progressiva ou para frente

11:52 Aug 27, 2013 

Of course it was not intentioned to happen - asking something twice - so I do think it is better to concentrate in the answer itself. Yes, it is true the question involves tax intermediaries while paying the tax, sometimes before or after the triggering event to happen. I have no doubt about it, just wanted to know what is the specific term to be used in this case. Thanks anyway.

15:16 Aug 26, 2013 

I looked at this answer. As I pointed out below, it is the taxpayer and not the tax that is being substituted, which is why I think that "tax substitution" is not an adequate answer. Apart from which, the tax generating event has not yet happened, so I´m not sure if "withholding" is correct. I understand "withholding" to mean that, at the time that tax is generated by a payment, the liability for collecting it is transferred to the person making the payment, on behalf of the person receiving the payment, who is the one really liable to be taxed. Ex. income tax withheld by an employer when paying wages.

I do agree that posting the question twice creates complications!

14:32 Aug 26, 2013 

It's a pity you have post this question twice as it leaves us clueless as to where to post a tax withholding upfront answer:

http://www.proz.com/kudoz/portuguese_to_english/law:_taxatio...