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Decree Law No. 132/2019

Publication: Republic Diary No. 166/2019, Series I of 2019-08-30
  • Issuer: Presidency of the Council of Ministers
  • Diploma Type: Decree Law
  • Number: 132/2019
  • Pages: 48 - 69

Summary in plain english

What is it?

This decree-law:

    • Establishes the scheme of two new special careers (tax and customs management and inspection career and tax and customs inspection and audit career) and the tax and customs leadership.
    • Extinguishes 10 special careers, of the extinct General-Directorate for Taxes (DGCI) and General-Directorate for Customs and Special Consumption Taxes (DGAIEC).
    • Determines the maintenance of six special careers.
What is going to change? Two special careers are created:

The tax and customs management and inspection career, aimed for the administration and charge of taxes, internal audit actions, among other functions.

The tax and customs inspection and audit career, aimed for external inspection and tax and customs audit actions.

For the new two special careers are transferred the employees integrated in the 10 special careers now extinct, which belonged to DGCI and DGAIEC.

The exercise of the functions in the careers now created is carried out through an appointment.

The integration in this career is carried out through a public tender, within the scope of the General Law of Work in Public Functions (LTFP) and implies the attendance and approval of a specific training course, with the minimum duration of 12 months.

After a trial period (with the duration of the specific course), the chosen employees shall remain at the Tax Authority (AT) for at least five years.

10 special careers of DGCI and DGAIEC are extinguished:

    • laboratory customs analyst;
    • tax manager;
    • tax inspector;
    • tax administration technician;
    • economist technician;
    • jurist technician;
    • laboratory customs higher technician;
    • customs higher technician;
    • customs verification technician;
    • finances treasurer.

The maintenance of six special careers of the extinct DGCI and DGAIEC, as subsistent careers, is established.

The possibility of the employees from the subsistent careers to integrate the new careers now created is envisaged.

The status of the staff which integrated the extinct DGCI and DGAIEC is regulated.

What advantages does it bring?

It boosts the efficiency and effectiveness of AT on the performance of its mission.

It standardizes and updates the several legal scheme dispersed through several diplomas, which regulated the extinct careers of DGCI and DGAIEC.

When does it enter into force?

This decree-law enters into force on 1 January 2020.

Original Version


  • Legal translator is the translation of texts within the field of law


Legislative consolidation integrates the various amendments and rectifications made into an original legal diploma in order to make its consultation more accessible to the citizen.