Tax authorities create current account

The Portuguese parliament gave the green light on Friday for the tax authorities to allow tax payers to pay into a current account.

It means that tax payers who have tax debts (for example, regarding IRS tax at source) and tax credits can ask for these amounts to be paid and/or received.
This settling up of accounts with the tax authorities must b requested by the tax payer themselves in an electronic request addressed to the highest authority at the Autoridade Tributária which will have to reply within 10 days.
The law that has now been approved, and should come on line on 1 July 2022, states that the tax authorities will not charge interest on delayed tax payments once the application has been made, and until the tax authorities reach a decision.
A plan to create the same current account facility for social security payers has yet to be set up.