Service Level Agreement
IRS Personal Income Tax

Under this agreement, (CLIENT NAME), NIF, hereby instructs AFM ALL FINANCE MATTERS UNIP LDA,
to submit the IRS (personal income tax declaration) and the tax services outlined below, related with
my Portuguese Personal Income Tax Declaration:

✓ Submitting the yearly IRS tax return
✓ Offering support in case there is a tax audit
✓ Tax advice during the year (45 min consultation)

The client acknowledges that these fees may be subject to a periodic revision and do not include any
other services, not mentioned here. This agreement allows AFM to fulfil the reporting obligations via
the tax portal. In order to represent the client under the Tax Authorities on any other official matters,
a power of attorney will also be required.

This agreement is valid for the tax year 2025 and it will be automatically renewed, unless the client or
the company, informs the other party with at least 1 week notice.

AFM undertakes to perform the accountancy tasks in accordance with the accountancy principles and
standard legal requirements in force, taking responsibility for the tax reporting. The client confirms that
will provide the required information, directly or through their foreign tax representative, in a timely
manner, so that AFM will meet the appropriate deadlines. Failure to meet the deadlines, may lead to
additional fees and fines. AFM will only take responsibility for fines or liabilities that arise from their
responsibility.

What you can expect from us

As part of the process of submitting your tax declarations, these are the main tasks performed by our company:
✓ Validate your invoices in the tax portal, for personal tax deductions
✓ Analyse your documents
✓ Currency conversion according to the Bank of Portugal exchange rate for the year
✓ Verification of all the figures and preparation of the tax declaration
✓ Prepare a Tax simulation
✓ Submit the tax declaration online at the tax portal
✓ Address enquires and tax audits from the tax authorities
✓ Submit and prepare any tax residency certificates, in relation to the current tax declaration (additional fees may apply)

In addition to the above we will also offer 45 min of tax consultancy/advice per year

What we expect from the client

In order to allow our company to guarantee your tax compliance and to submit the tax declaration within the time frames, you agree to:

✓ Send us any relevant documents related to your income in the previous tax year, preferably before 15th of March
✓ Clarify any questions our team may have concerning the documents supplied
✓ Provide documents concerning ALL your income
✓ Provide the information on foreign bank accounts (IBAN or Account Number only)
✓ Follow our advice in terms of the way the income will be declared
✓ Provide us with copies of any tax notifications you may receive, including tax bills
✓ Pay any eventual tax bills before the deadline to avoid penalties or interest
✓ In case you have sold a property, provide us with all the relevant documents
o Deeds of purchase and deeds of sale
o Taxes paid at purchase
o Invoices for all the refurbishments made in the property
o Invoices for the real estate agent
o Deeds for the reinvestment made or information about the amount to reinvest in the following 3 years
✓ In case you have a portfolio of shares, you will provide us:
o Date of sale of each share
o Number of shares sold and amount received
o Date when those shares were purchased
o Commissions paid to the financial institution
✓ Pay our fees

DATA PROTECTION

Under the terms and for the purposes of article 13 of the General Regulation on Data Protection and taking into account the fact that your personal data is used, the present is useful to provide the following information:

I – Responsible for the Treatment of the data:

All Finance Matters Unipessoal, Lda., headquartered at Rua Detrás dos Álamos 1-B 8800-604 Tavira and Identification Number of Collective Person 510 856 233;
Phone: 281 029 059;
E-mail Address: rgpd@allfinance.pt

II – Purposes of the processing of personal data:

The purpose of the personal data processed, is the processing of fees, entry and exit control, as well as other purposes arising from legal obligations that might occur from the celebration of a contract, for the provision of services or arising from legal obligations, such as compliance with notifications from judicial, fiscal or police entities.

III – Legal Basis for the Treatment of Personal Data:

The legal basis for the processing of the personal data of service providers results from their absolute necessity for the performance of the contract of the provision of services and fulfilment of legal obligations to which the person responsible for the treatment is accountable.

IV – Recipients of Personal Data:

The data collected and processed, for the purposes and legal grounds set forth above, will be transmitted if and to the strict extent of the need to comply with said legal and contractual obligations, to the following entities:

a) To the Social Security Institute and to the Tax and Customs Authority;

b) An entity to whom which an accounting service agreement has been concluded and, as such, is responsible for processing the fees and compliance with the other obligations inherent to the execution of the service contract.

c) Lawyers, with whom the corresponding service contract was signed, for the purpose of drawing up service contracts and other documents required for hiring, as well as to ensure compliance with all legal obligations;

Furthermore, it is stated that all these entities only have access to the personal data in strict necessity to fulfil the above purposes, assuming, in this scope, the position of Subcontractors, being obliged to the same requirements of privacy, confidentiality and compliance with the General Regulation of Protection of Data.

V – Retention Periods of Personal Data:

The personal data collected will be kept for the minimum period necessary to carry out the purposes that led to their collection or treatment, safeguarding the retention periods established by law, and always respecting the guarantees of secrecy and confidentiality provided in the General Protection Regulation of Data.

VI – Rights of Service Providers / Data Holders:

The service provider, as owner of personal data, has the right to access the personal data concerning him, as well as the exercise of rights of rectification, erasure, limitation of treatment, opposition and portability.

However, since the legal basis for treatment is not consent, the exercise of some rights may only be exercised after they are no longer necessary for the purpose of their collection or treatment.

For the purposes of exercising the right to rectify the personal data processed by the Data Processing Officer, the owner of personal data should request the modification as soon as there is any change to them.

VII – Right to File Complaint with the Control

Authority:

If the data service provider considers that the rules set forth in the General Data Protection Regulation have been violated, you have the right to submit a complaint to the control authority, which will be identified as follows:

National Commission for Data Protection [CNPD]:
Address: Rua de São Bento, nº 148, 3º, 1200-821 Lisboa
Phone: 213928400
Fax: 213976832
E-mail: geral@cnpd.pt

VIII – Obligation to provide personal data:

In the context of the granting of the service contract, the Data Processing Manager must collect and process personal data, being sure that they are still essential to comply with legal obligations inherent to its execution. The data collected are also communicated to Public entities and Private Entities, and in the case of the latter, are communicated to the extent strictly necessary for the accomplishment and fulfilment of any of the above purposes.

Thus, the holder of the personal data that grants a service contract with the Responsible for the Treatment, is obliged to provide the personal data, it being understood that the refusal to supply it implies the non-conclusion of said service agreement, since which makes it impossible to execute them and fulfil the legal obligations.

The owner of the data, below expressly declares that this document has been read and explained its contents, having taken full knowledge of the information contained herein. Not having any doubts, he will accordingly sign.