Coronavirus - Legal Implications: Tax

[This article is part of a guide by Morais Leitão dedicated to the legal implications of the - at the time - new coronavirus.]

The COVID-19 pandemic generates a temporary and widespread situation of isolation of people at home, closure of services, in the public and private sectors, and interruption of business activity, at the level of production, management and administrative organisation, and is expected to have a significant impact on people's and companies' income, as well as on their immediate liquidity, to the extent that it can be perceived as putting at risk the very survival of many businesses and, consequently, of many jobs.

That said, the inability of businesses to function normally leads to an inability to meet the reporting and payment obligations to which they are bound as part of their tax relations with the State.

Topics covered:

• Extension of reporting and payment deadlines (seaf order)
• Recognition of the situation of justified impediment to comply with tax reporting obligations (seaf's orders no. 104/2020 and 129/2020)
• Additional information of the oficial tax authority website (seaf order no. 104/2020)
• Suspension of all enforcement proceedings and payment plans regarding tax debts
• Exceptional regime for compliance with deadlines to pay tax due in the second quarter of 2020 (decree-law 10-f/2020)
• Additional vat compliance flexibility measues (order no. 141/2020 and order no. 129/2020)
• Stamp duty (seaf order no. 121/2020, instructive order no. 90029, order no. 138/2020 and instruction no. 6/2020)

For more information, please download the document below.