State of emergency/Covid-19. Ombudsman sends suggestions to make the suspension of tax executions effective

The Ombudsman suggested adaptations of procedures to ensure effective suspension of the practical effects of all tax enforcement proceedings in relation to seizures (or other coercive acts) on the part of the Tax Authority, the Social Security Executive Chambers and the third parties responsible for complying with them, in the cases of banks, paying entities (of salaries or pensions) and debtor entities (of credits of those executed).

This communication seeks to comply with the provisions of Decree-Law no. 10-F/2020 of 26-03, which ordered the suspension, until June 30, 2020, of tax enforcement proceedings in progress or to be initiated by the Tax and Customs Authority and of enforcement proceedings for debts to the Social Security.

The letters, resulting from complaints received by the Ombudsman’s Office, were simultaneously sent to the Director General of the Tax and Customs Authority, President of the Board of Directors of the Institute of Financial Management of Social Security and Governor of the Bank of Portugal, and can be consulted here [in Portuguese only].