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Self-employed workers – Submission of the quarterly income tax return

The SB Proposal provides for the decriminalization of the administrative offence for failure to submit quarterly income tax returns for 2019.

Failure to satisfy the above obligation is a light administrative offense, i.e., entails the application of a fine of between EUR 50 and EUR 250 in the event of negligence and of between EUR 100 and EUR 500 in the event of willful misconduct.

Tax transparency – communication of information

The SB Proposal maintains the possibility for social security debtors to appear on the list of taxpayers with irregular tax status, in line with what occurred in the 2018 and 2019 State Budget Law.

provision for the tax authority to the amounts of income declared as business and professional income falling under both the simplified scheme and the accounting scheme, income falling under the tax transparency scheme and income obtained abroad to the Social Security and Caixa Geral de Aposentações services is also renewed

The SB Proposal also maintains the possibility for the tax authority and the services of the Ministry of Labor, Solidarity and Social Security to take concerted positions with a view to collecting debts from IRC taxable persons in financial hardship.