In Portugal, personal income tax is levied on various types of income, including earned income, business income, and investment income.

Cash on delivery, or collect on delivery (COD), is a method of collecting payment that requires customers to pay for goods at the time of delivery. Companies that manufacture and distribute goods deliver products to potentially thousands of customers every day.

Collect on Delivery (COD) is a service that allows the sender to collect from the recipient money for postage, fees, merchandise, or any combination thereof.