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Disclosure of Tax and Customs Information (PT0003)



Action Plan: Portugal Action Plan 2018-2020

Action Plan Cycle: 2018

Status: Active


Lead Institution: Tax and Customs Authority

Support Institution(s): National Network for Open Administration and others to be defined

Policy Areas

Citizenship and Immigration, E-Government, Public Service Delivery

IRM Review

IRM Report: Pending IRM Review

Starred: Pending IRM Review

Early Results: Pending IRM Review

Design i

Verifiable: Pending IRM Review

Relevant to OGP Values: Not Relevant

Potential Impact: Pending IRM Review

Implementation i

Completion: Pending IRM Review


Commitment Start and End Date: January 2019 – August 2020
Lead implementing agency/actor Tax and Customs Authority
Commitment description
What is the public problem that the commitment will address? Contribute to an easier and quicker availability of fiscal information of generic scope, without identifying taxpayer situations in particular, and that is of interest to the citizens in general, allowing a clarification and faster decision making by the most varied economic decision makers .
What is the commitment? Disseminate, on a broader and more accessible basis, the tax and customs information contained in the binding information and administrative instruction.
Assessment and definition of other topics / areas of relevance for citizens in general in the field of tax and customs information, with a view to obtaining concrete contributions to possible technological developments that facilitate and promote citizens access to tax and customs relevant information.
How will the commitment contribute to solve the public problem? The binding informations (provided for in article 68 of the General Tax Law) are based on a request made by the taxpayer regarding a specific legal / tax framework in the most diverse taxes of the Portuguese tax system such as the IRS, IRC, IVA, IMI, IMT, IEC among others, and the Tax Authority may not proceed in a different way from the sanctioned framework, except in case of compliance with a judicial decision, but will expire within a period of 4 years after its issuance. As far as the tax / customs situation of certain binding information is concerned, taxpayers generally will find here a legal / fiscal framework that can serve as a "guide" in similar situations, and therefore serves a general public interest.
As for administrative instructions such as circulars and communications of a public service, in this case of the Tax Authority, are addressed to recipients in general, revealing a public interest insofar as they clarify doubts that the General Tax Law may create.
In addition, the holding of working meetings for discussion and co-creation of possible commitments to respond to the needs of citizens, in their relationship with the Tax Authority, will contribute to strengthen the relationship of trust between the State and the Citizen and also to support the development of more efficient public initiatives focused on the real needs of the target audience.
Why is this commitment relevant to OGP values? The measure fits into the Transparency, Public Participation and Use of ICT and Digital Inclusion axes.
Additional information The dissemination of information to citizens, in collaboration with other public bodies, foresees the widening of access channels without requiring prior authentication (since the contents will be public and of free access).
Milestone Activity with a verifiable deliverable Start Date: End Date:
1 - Develop a plan to disseminate the information made available by the Tax and Customs Authority, using differentiated channels January 2019 June 2019
2- Implement dissemination plan for the information provided by the Tax and Customs Authority July 2019 December 2019
3- Conduct quarterly working meetings within the framework of the Network (and other relevant stakeholders identified) to evaluate issues / areas relevant to citizens in the scope of Fiscal and Customs Information January 2019 December 2019
4 - Consolidate and structure the outputs of the meetings referred to in milestone activity 3, identifying and operationalizing up to 2 possible commitments to be included in the II NAP January 2020 August 2020
Contact information
Name of responsible person from implementing agency Helder Borges Lage
Title, Department Head of the Organization and Quality Division / Direction of Planning Services and Management Control
Email and Phone
21 881 26 24Other Actors Involved State actors involved To be defined

CSOs, private sector, multilaterals, working groups National Network for Open Administration and others to be defined