Legal alert no. 38
It was published, in the Portuguese Official Gazette, on August 28th, 2017, Law no. 100/2017, which amends the Tax Procedure and Proceedings Code.
The amendment introduced by this Law aims to improve the citizen service and ensure an effective monitoring of the large taxpayers. This Law foreseen, namely, the transfer of competences of executive process to the directors of the Tax Authority and the widening of the competences of the Tax Office for Large Taxpayers.
Through this Law, the competences are attributed to the directors of the Tax Authority, with the possibility of delegating, introducing flexibility in order to each regional department can decide for the concentration or not of these competences in function of the management of the human and material resources.
The widening of the Tax Office for Large taxpayers’ competences will allow the monitoring and supervision of the large taxpayers in the executive process. Previously these competences were reserved for local tax offices.
Furthermore, the competences regarding the Municipal Property Tax (“IMT”) are excluded from these changes, because it is considered that the local connection to the location of the property is more relevant.
To access the full version of Law no. 100/2017, please click here.