There are already special arrangements to resolve problems with the joint delivery of the IRS – the Public.en

The married taxpayers or unmarried who had been prevented from opting for taxation joint to the IRS in 2016 (relative to income in 2015) will finally be able to exercise this option without being penalized. The transitional arrangements promised by the Government was published in the official Gazette and shall enter into force on Tuesday.

because of a change to the code of the IRS still done by the previous Government and which until recently remained unsolved, the couples who submitted the declaration of IRS outside of the period could not choose between being taxed jointly or separately. Unlike the rule applied to whom you gave the statement within the time period, that could not choose between one or another form of taxation, the code of the IRS anticipated would apply automatically to taxation separate if the statement would be delivered outside of the dates.

The difference in treatment was detected by the PCP, who arrived in the accounts of taxpayers affected, and motivated a position of the Ombudsman, to whom was presented a hundred complaints.

With the State Budget for 2017, the text of the code of the IRS was changed to avoid new situations and, for anyone who was not able to choose the taxation of joint in 2016, was then raised to the standard tariff that tomorrow comes into force. The Government approved a draft law in September, but with the course of parliamentary proceedings and the discussion of the State Budget by the middle, the diploma only at the end of November would be approved, now being published in the Gazette.

in These cases, the new law allows is the option joint relative to income 2015 can be exercised "taxable persons, married or unmarried, that, while in conditions of substantial to do, they wish to be taxed by the regime of taxation of joint, even though they have exercised or will exercise this option outside of the time limits provided". This means that, even those who have already handed the declaration out of time and was not able to be taxed jointly, you may re-submit the IRS no administrative offences, "except in the case of the first declaration delivered for the year 2015".

The diploma allows contributors to ask for it to be suspended the process of fiscal execution that may have been opened by not to have paid the collection note from the IRS, "based on the statement settled according to the regime of taxing separate, not for the effect requires the presentation of collateral".