As is the case of debts to the Tax Authority, it is now proposed to include and consequently disclose social security debtors whose contributive situation has not been regularised.
“Debtors to the Social Security whose contributive situation is not regularised are now included and consequently disclosed.”
Social Security, within the scope of the enforcement proceedings it initiates, may obtain information regarding the identification of the defendant, the debtor or the head of the household and the location of his/ her seizable assets, through direct consultation of the databases of the Tax Authority, Social Security, land registry, commercial registry, vehicle registry, civil registry and other similar registries or archives.
State aid credits now enjoy general movable property privilege and are graduated alongside credits made available to companies.
Municipalities that have, within their territory, buildings and autonomous fractions in enforcement proceedings now have the right of preference in their purchase and sale or in lieu of payment.
It was implemented the deferral and suspension of deadlines related to acts to be carried out in administrative offense proceedings before Social Security, which end during the month of August, to the first working day of September.
It is now foreseen that the tax administration, in the context of an inspection and to ascertain the taxpayers situation, may access the data contained in the Central Register of Effective Beneficiary.
Tax Lead Partner | Entrepreneurial & Private Business Leader | Membro da Comissão Executiva, PwC Portugal
Tel: +351 225 433 101