Decree-Law number 151-A/2013 is published in the country’s official Gazette. To tighten sanctions, it establishes an exceptional and temporary regime for the regularization of tax debt.
From 2014 individuals who committed tax fraud will face trial. The Decree is intended to enable debtors to return to financial stability, to avoid corporate insolvencies and to maintain jobs in Portugal. In addition, the law enables individual taxpayers to access an “exceptional scheme” to regularize their tax and social security debts.
The Decree-Law entered into force in Portugal on 1 November 2013.
