Decree-Law No. 10-F/2020 was published approving:
a) The flexibilization of VAT payments and withholding tax on IRS and IRC to be fulfilled in the second quarter of 2020;
b) deferred payment of contributions due by employers and self-employed persons;
c) The application to the ongoing benefit plans in the Tax and Customs Authority (TA) and social security (SS) of the regime provided for in Article 7(1) of Law No. 1-A/2020 of 19 March;
d) the suspension of tax enforcement proceedings initiated by the TA and the enforcement procedures for social security debts until 30 June 2020, if the regime approved in Article 7(1) of Law No. 1-A/2020 of 19 March ceases at an earlier date;
e) the extraordinary extension of unemployment benefits and all social security benefits guaranteeing minimum subsistence periods for which the concession period or renewal period ends before 30 June 2020, and the suspension of revaluations of the conditions for maintaining social security system benefits;
f) The possibility of deferring and easing the payment of contributions due to the Pension Fund of Lawyers and Solicitors (CPAS).
Source DRE
