Fonte:
http://www.dgci.min-financas.pt/NR/rdonlyres/5C9C84C2-B9F4-474F-AF4B-D20862CAE6C2/0/circ_008_03.pdf
http://www.dgci.min-financas.pt/NR/rdonlyres/B6A6C0A9-6BDC-41D6-B7BB-1120E89A3D39/0/circ_045_04.pdf
http://www.dgci.min-financas.pt/NR/rdonlyres/B8331648-8A2E-40EC-BB22-D553965454A7/0/cir_047_01.pdf
http://www.dgci.min-financas.pt/NR/rdonlyres/4D203EF6-9016-4E21-B541-1E801DAA02A8/0/circ_098_05.pdf
http://www.dgci.min-financas.pt/NR/rdonlyres/544A9077-190A-4E93-B81B-5DD5F43354A0/0/circ_069_06.pdf
http://www.dgci.min-financas.pt/NR/rdonlyres/9F54B247-3CDA-4BB7-8804-31F8F824FD48/0/circ_069_04.pdf
http://www.dgci.min-financas.pt/NR/rdonlyres/2B8B75A0-2185-46BB-9E2E-C11AAFCE83A5/0/circ_069_05.pdf
