Taxpayers who comply can be penalized – the News Journal

Today at 13:55, updated at 14:34

The transitional regime for the taxation jointly IRS 2015, published this Monday, may adversely affect the taxpayers who have fulfilled the law in relation to those who did not.

In question is law no. 3/2017, published today in the official Gazette, approving the transitional regime for the delivery of taxation joint IRS – Tax on the Income of Natural persons on the income of 2015 outside of the periods prescribed in the code of that tax.

The consultant in Deloitte’s Luis Leon said to the Lusa that the diploma “only expressly allows this regime of exception to be applied to taxpayers who have not yet submitted your tax return in 2015 and the contributors who opted for the scheme of taxation joint after the delivery period and not corrected their statements of income.”

For the specialist in the IRS, “if the law is interpreted in a literal way”, then, “the taxpayers who have fulfilled their obligation in the face of the law that was in force may be disadvantaged compared to taxpayers who have not complied”, and they are accurate “clarification on the part of the Tax Authority” and the Customs (ACTS).

the reform of The IRS 2015 did with the rule for the submission of the statements of income was the taxation separate, even for the married or unmarried, and the taxpayers to opt for taxation joint of their income if the indicate within the deadlines foreseen in the code.

This meant that all taxpayers who would have chosen the taxation of joint in the past year (in relation to the income earned in 2015) and have not done so because they have missed the deadline to expressly indicate they were taxed according to the rule of taxation separate.

In some cases, this option can be fiscally advantageous: for example, those in which one of the taxable persons do not earn income, or those in which one of the taxpayers has income much higher than the other.

The issue has also been the target of various criticisms and complaints, including the Ombudsman, José de Faria Costa, who wrote a letter to the secretary of State for Tax Affairs, according to reports by the Public in September of last year.

according To the newspaper, Would make Costa received “a high number of complaints” regarding the problems arising from the reform of the IRS, including couples who were not able to opt for the regime of taxation joint of their income in 2016, having in this case been registered 104 grievances.