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Should tax enforcement procedures for companies and individuals be complied with?

No, since they’re suspended. However, taxpayers may, if they wish, pay them.

The Tax Credits Management Services Directorate has published the following clarifications:

  • The suspension of executive proceedings resulting from Decree-Law No. 10-F/2020, No. and 10- G/2020 both of March 26, in conjunction with Article 7(1) of Law No. 1 A/2020 covers all taxpayers;
  • During this period the Tax Authority will not perform any coercive acts;
  • All active tax enforcement processes will be suspended without any intervention by taxpayers;
  • The count of interest on late payment shall be suspended for the period in which the suspension is maintained;
  • Regardless of whether the proceedings are suspended, payment of instalments may always be requested;
  • If payments of benefits are not made during this period there will be no exclusion, nor will notifications of non-compliance be sent;
  • The suspension under this exceptional regime does not give rise to the regularized tax situation, without prejudice to the regularized tax status certificates issued during The month of April 2020, do not cover the debts incurred during the month of March. That is, unpaid amounts whose payment deadline is from February 29 to March 30.

Access to the full publication of the Tax Credits Management Services Directorate can be done via the link.

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