Русско-англо-русский юридический словарь

The second part, enacted on August 5, 2000, defines specific taxes, rates, payment schedules, and detailed procedures for tax calculations. It was significantly amended in 2001–2003 with additions like the new corporate profits tax section and the new simplified tax system for small business. (Wikipedia)

Considering that Portuguese business sector is mainly composed of small and medium enterprises, the Reform Commission has put forward a proposal to reintroduce (a previous system had been repealed in 2010) a simplified tax system applicable to small businesses. (mondaq.com)