Informative Note

Reduction in the legal charges for tax debts


 On 12 September 2023, the General Tax Administration (Administração Geral Tributária - "AGT") issued a statement announcing a reduction in the legal charges for tax debts.

According to the statement, taxpayers who have not paid their tax obligations on time will be able to voluntarily pay the tax until 31 December 2023, regardless of the stage of the tax debt settlement process.

Taxpayers must voluntarily express their wish to the AGT and pay the full amount of the tax within 15 days of the issue of the relevant assessment note, with a 50 per cent reduction in the fine and a 30 per cent reduction in the corresponding compensatory interest.

This measure does not apply to taxpayers who have committed a tax offence for which proceedings have already been started, nor to those who choose to pay their tax debt in instalments.


Keep up to date

Please note, your browser is out of date.
For a good browsing experience we recommend using the latest version of Chrome, Firefox, Safari, Opera or Internet Explorer.