Decreto-Lei n.º 141/2017
- Emissor:Finanças e Trabalho, Solidariedade e Segurança Social
- Tipo de Diploma:Decreto-Lei
- Páginas:6024 - 6025
Summary in plain english (Without legal value)
What is it?
This decree-law defines temporary rules to support the people and companies that had their economic activity affected by the fires of 15 October 2017.
What will change?
In order to help restore the activity of businesses, self-employed workers and populations in areas affected by the fires, there will be:
- a suspension of on-going and future tax enforcement proceedings (collecting unpaid taxes through debt collection and other means) by the Tax Office, Social Security or other entities
And an extension on the deadlines for:
- submitting tax returns
- the advance special payment of IRC (corporation tax)
- the payment of VAT and IMI (property tax)
- the payment of withholding tax on IRS and IRC.
For people benefiting from the Special Program for Reducing Debt Owed to the Government (PERES — Programa Especial de Redução do Endividamento ao Estado), the suspension of a tax enforcement proceeding also suspends the payment of PERES instalments without losing the benefits granted by this program.
Who can benefit from this support?
1. Processes filed by Social Security
Processes filed by Social Security will benefit self-employed workers or companies with tax residence, headquarters or facilities in the councils affected by the fires of 15 October 2017 who have been directly affected by the fires.
Those directly affected by the fires are self-employed workers and companies that, due to the fires, had their production capacity reduced because they lost:
- work tools essential for their work.
2. Support from the Tax Office
Support from the Tax Office will benefit taxpayers with tax residence, headquarters or facilities in the councils affected by the fires of 15 October 2017 who have been directly affected by the fires.
The councils covered by this support will be identified in an order by the Minister of Finance and the Minister of Labour, Solidarity and Social Security.
How to apply to this support?
With Social Security, to request the suspension of a tax enforcement proceeding, self-employed workers and companies must submit a request to the entity responsible for the proceeding within 30 days:
- after receiving the official notification that a proceeding has been opened, in case of new proceedings
- after this decree-law comes into effect, if the proceeding is already in progress.
With the Tax Office, there is no need to apply because these measures will automatically be applied in the councils affected by the fires.
How long will this support last?
The suspension of Social Security proceedings will be valid for 6 months.
The suspension of Tax Office and other entities’ proceedings will last until 1 December 2017. However, it may be extended after that date if:
- the motives justifying this decree-law remain
- the Minister of Finance chooses
- in total, the suspension does not last more than 6 months from its beginning.
The deadlines to file tax returns and pay IRS and IRC tax withholdings to the Tax Office will be extended as follows:
- tax returns that were due between 15 October 2017 and 31 October 2017 can be submitted by 15 December 2017
- the October advance special payment can be paid by 15 December 2017
- VAT from the 3rd quarter and VAT from September (for those who pay VAT monthly) can be paid by 15 December 2017
- IRS and IRC tax withholdings that were due by 20 October can be paid by 15 December 2017
- IMI instalments that were due in November can be paid by 15 December 2017.
What are its benefits?
This decree-law is intended to help recover local economy of the areas affected by the fires of 15 October 2017.
When does it come into effect?
This decree-law comes into effect the day after being published.