As it was advanced by A. M. Moura, today, enters into force the Decree-Law 151-A/2013, of 31 of October, which approves an exceptional scheme of regularization of tax and contributory debts, whose term of payment has finished up on 31 of August of 2013. 

Exemption of the payment of interests and costs  

The new scheme allows the payment by initiative of the taxpayer, in whole or in part of the capital in debt, until 20 of December of 2013, with remission of late payment interest, late assessment and administrative costs. 

Fines for non-payment 

The payment of the total amount in debt until 20 of December of 2013 also determines the following reduction of the applicable fine: 

• i. 10% of the minimum of the fine, foreseen in the legal type;
• ii. 10% of the amount of the applicable fine imposed, in the case of fines paid in tax execution procedures.  

The reduction is subject to the minimum value of EUR 10.00. 

This exceptional regime is also applicable to the offences against social security, whose fact has been practiced until 31 of August of 2013. 

Fines of debts settled before this exceptional regime 

The reduction mention above is also applicable to the fines not applied or not paid, associated to the failure of the duty to pay tax whose regulation occurred prior to the entry into force of this decree. 

In order to benefit with this reduction, the taxpayers should pay the fines until 20 of December of 2013, or, until the same date, identify the relevant process.