Fonte:
http://info.portaldasfinancas.gov.pt/NR/rdonlyres/DB89F0B7-DD02-4022-98BB-8E7087D5A883/0/RERT_II.pdf
http://info.portaldasfinancas.gov.pt/NR/rdonlyres/8B9928B2-4319-4628-8C82-58E31057C5AD/0/portaria_260_2010.pdf
http://info.portaldasfinancas.gov.pt/NR/rdonlyres/5296E7B1-5A2B-4630-98D3-C076BC8BC61F/0/RERTIIf.pdf