the Regime applies to taxpayers that have tax debts and contributions that have not been paid within the normal time limits
taxpayers that adhere to the scheme of debt settlement, with forgiveness of all or part of the interest will be payable by 12 instalments this year, being the minimum value of each parcel of 102 eur (natural persons) or 204 euros (enterprises).
In the case of the special regime to reduce the tax debts and Social Security, which was approved on Thursday by the Council of Ministers and that allows contributors to become exempt from paying interest if they pay the entire debt or benefit reductions if you opt for payment in instalments, which can go up to 150 monthly installments.
This scheme applies to taxpayers that have tax debts and contributions that have not been paid within the normal time limits, that is, until the end of may 2016, in the case of the debts to the Tax authorities, and by the end of December 2015, in the case of the debts to the Social Security and the taxpayers to join the program until December 20.
The Ministry of Finance said today to Lusa that the adherence to this plan up to 150 benefits “means the payment in the current year of the first 12 instalments”, which is “equivalent to 8%”.
As to the minimum amount of each instalment, the office of Mário Centeno has indicated that it will be “a unit of account for physical persons”, that is, 102 euros, and “two units of account for legal persons”, that is, 204 euros.
taxpayers that adhere to the plan, healthcare benefits, and that to take in case of default in the payment of benefits will see their debt “recalculated as if there had not been adherence to the plan, healthcare benefits, reducing the payments hitherto made”.
Also the taxpayers who have disputed the debt in court and that have provided guarantees can join this special regime, thus benefiting from the forgiveness of part or all of the interest, being that “the collateral will be progressively demobilized”.
asked about why the tax expenditure estimated with the measure, the source of Finance does not have the amount in question, stating only that, on the one hand, “there will be loss of revenue associated with the deferral of the payment of up to 11 years”, and that, on the other hand, “there may be an increase of revenue, to the extent that there will be payments on the part of households and businesses that, without this scheme, would not be able to pay”.
In 2013, the Government of Passos Coelho and Paulo Portas has also launched a scheme of forgiveness taxpayers who had debts to the tax authorities and to Social Security, exempting them from paying late payment interest and compensation expense administrative and charging fines low if they accept to regularize their situation.
The measure, which at the time was called “regime exceptional and temporary regularization of tax debts and Social Security”, allowed a fitting 1.277 million euros in tax revenue.
Even before that, in 2003, Augusto Mateus, who was the minister of the Economy in 1996 and 1997 and gave the name to a plan of tax relief that allowed taxpayers with debts to tax authorities and Social Security regularizassem your situation, making payments for an extended period of time, which could go up to a maximum of 150 monthly instalments.
The ordinance, which was eventually to be known as ‘Plan Matthew’, provided that certain credits were to be reduced, subject to certain conditions.