Approval of the Legal Framework on the Procedural and Electronic Registry of the Tax Procedures and Processes

The Executive Decree no. 363/17, of 26 July, approved the Legal Framework on the Procedural and Electronic Registry of the Tax Procedures and Processes (“Regime de Tramitação Electrónica”) intended for a general modernization of the tax system, with a much needed regulation of the IT means, within the tax procedures and processes regarding not only the taxpayers but also the Tax General Authority (“AGT”).

In accordance to the relevant diploma, the electronic registry of the tax procedures and processess, as well as any correspondente sent and submited by the AGT, within such procedures, shall be also applied to the exchange of information between AGT as well as another other public or private entities, singular or legal person, national or foreign.

Thus, the following customs procedures and formalities are now electronically conducted:

1. The delivery, receipt, registry and control of the cargo manifests and the respective transportation documents;

2. The registry, submission and reception of the legally demanded certificates, licenses and authorization for the proceeding of the customs procedures before the AGT or another competent body;

3. The submission, registry, processing and control of the declarations and clearance of goods and transport means within the customs territory;

4. The registry, calculation, payment of customs duties and further levies, reimbursements and accounting of the amount of exemptions or application  of suspensive procedures;

5. The securing of marks, seals, labels and any other mean or electronic device in order to track the movement and/or storage of goods and transport means; and,

6. The issuance of documents, including the ones related to customs requirements, inspection and clearance of goods.

Regarding the tax procedures, the following acts and formalities are now electronically processed:

1. The submission of tax returns, notes, relations as well as other documents to be presented before the Tax Offices;

2. Determination of the tax amount;

3. Assessment and collection;

4. Obtainment of the tax good standing certificate;

5. The hierarchical appeal and complaint;

6. Enforced recovery of tax debts; and,

7. The instruction of tax misdemeanors.

Should be noted that the electronic-generated documents within the electronic procedure regime are legally valid and authentic.

Notwithstanding, AGT is the competent authority in charge of the implementation of this regime, thus, any taxpayer shall require to such the access as registered user.

The diploma entered into force on the date of its publication.