Finanzas avoid the expiry of the collection period

Fotografia - Postal

The Financial services are accelerating sending notifications to taxpayers with tax debts relating to 2012 to avoid the expiry of the collection period.

According to the General Tax Law the Tax and Customs Authority (TA) has four years to notify taxpayers of their right to settle taxes owed. Otherwise, that right ends, said the paper. The prosecutor cites a letter from the Director-General of the AT, Helena Borges, dated 14 October, which determines the "internal limits" on the procedures to follow to ensure the settlement of tax missing relative to 2012 personal income tax, IRC and VAT. In the case of IRS (tax on personal income), the tax authorities have to collect so-called "corrective document" until Monday (yesterday) and collect declarations by 29 November, to ensure that up to 5 December all the settlements that AT has to charge are thus issued. The document sent to the service by Helena Borges states that the collection should include "all statements and documents that are certain in the database and able to be settled." The prosecutor said that the billing documents must be registered in the CTT until 12 December and, after that period, more collection documents that are worth more than 500 euros "shall not be dispatched".

The goal is to avoid "the risk of forfeiture" of such statements, since the deadline is December 31, a Saturday. From December 12, if necessary notify the taxpayer, the tax authorities will do it in person. It then falls to the regional offices of the AT to the presence notification, since it is "who is responsible for its management, taking into account, inter alia, the tax amounts in question."

According to the newspaper "o Público", regarding the IRC and VAT, the general director of AT gives the same guidelines. In 2012, the government raised 28,146 million euros in VAT, personal and corporate income, according to INE (National Institute of Statistics "in national accounts, also refers to the public.