On the date of entry into force of Decree-Law n. º 14/2013 of 28 January, the Tax Administration, through the Tax Circular number 90017, clarifies the taxpayers regarding the new scheme for the assignment of tax identification number.

We highlight the following changes and innovations:

• The deadline for submitting changes to the tax registry is reduced to fifteen (15) days; 
• It is foreseen the possibility of suspension and cancellation of the tax identification number and registration.
• The Tax authority may cancel the tax registry in case of multiple registries or resulting from a judicial decision.
• The suspension is declared by the Tax Authority when there is (i) a strong evidence of tax fraud and in order to avoid further criminal activity or, (ii) when the tax representative resigns and the tax payer do not appoint a new representative whenever the tax representation is mandatory.
• The registry of Portuguese citizens, foreign citizens with residence in Portugal and non-citizens is submitted to new rules regarding the documentation required for the registry.

We attach the Tax Circular for consultation.