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I - The Tax Administration
II - Structure and Functions of the Directorate General for Taxation
Tax Administration - 1
I - The Tax Administration
The different bodies and services pertaining to the Tax Administration of the State have a vertical structure, being embodied in the Ministry of Finance, and within this in the State Department for Fiscal Affairs and the following Directorates General:
- Directorate General for Taxation;
- Directorate General for Customs and Excise Taxes; and
- Directorate General for Informatics and Assistance to Taxation and Customs Services.
The Directorate General for Taxation (DGCI) is the service in the Ministry of Finance is responsible for the management of income taxes, taxes on real estate and general consumption taxes in accordance with the policy determined by the Government in respect of fiscal issues.( * )
The Directorate General for Customs and Excise Taxes (DGAIEC) is the service in the Ministry of Finance that, in compliance with the policy as may be decided by the Government and Community Rules, is responsible for: ( ** )
a) The control of the Community external frontier and the national customs territory for fiscal, economical and social protection purposes;
b) The administration of the excise taxes.
The Directorate General for Informatics and Assistance to Taxation and Customs Services (DGITA) is a service in the Ministry of Finance responsible for supporting the DGCI and the DGAIEC in the area of information systems and technology. ( *** )
II - Structure and Functions of the Directorate General for Taxation
a) To ensure the assessment and collection of all legal taxes;
b) To promote the correct application of legal rules and administrative decisions;
Tax Administration - 2
c) To notify individual persons on their tax liabilities and provide assistance in connection thereto;
d) To carry out audit investigations in order to prevent and fight against tax avoidance and evasion;
e) To carry out fiscal justice and ensure the representation of the Public Treasury before the judicial bodies;
f) To ensure the implementation of international agreements and conventions in tax matters, in particular those aimed at avoiding double taxation;
g) To contribute to a greater efficiency of the tax system by proposing normative, technical and organisational measures as may be deemed appropriate;
h) To co-operate with the tax administrations of other States and participate in the work of international specialised entities in the taxation area;
i) To ensure the relationship with national entities carrying out fiscal studies;
j) To perform other activities incumbent upon it under the law or pursuant to any decision taken at the highest level.
The DGCI shall therefore develop its activities in the following areas: Tax assessment and collection; Tax Auditing/Control; Fiscal Justice; and Tax information and investigation.
2. The DGCI is directed by a Director-General, who is responsible for the implementation and control of the fiscal policy as determined by the Government, with a three-level administrative hierarchical structure endowed with different attributions and functions: Central Services: District Services; and Local Services.
The Central Services are the decision, direction and supporting bodies in relation to the overall activity of the DGCI.
The District Services (District Tax Departments) are the intermediate services responsible for the decision, direction and support to local services situated in their fiscal area, being equally incumbent upon them the performance of those executive functions which, owing to hierarchical reasons, fall outside the scope of their own competencies.
The Local Services (Tax Bureaux, that are designated in Lisbon and Oporto as "bairros fiscais") are, by their own nature, the operating bodies of tax administration responsible for the implementation of those operations necessary to ascertain the tax situation of the taxpayers and the establishment of taxes payable; complementary services of tax management are also incumbent upon them.
The DGCI also embodies a Tax Administration Board, chaired by the Director General and formed by all Deputy Directors-General as well as the Director of the Center for Fiscal Studies, being incumbent upon it to express its own opinion on every question concerning the tax administration and management of the competent services as may be submitted to it by the Minister of Finance or the Director General. It must be obligatorily consulted in relation to different questions, namely with regard to human resources, service organisation and general instructions designed to make the compliance of law and tax procedures uniform.
The Center for Fiscal Studies (CEF) operates at the central level as a technical assistance service, and its activity falls within the scope of scientific research in the area of taxation and connected subjects, as well as the improvement of tax practice. Among its broad functions, the CEF is also responsible for the technical negotiation of international agreements on fiscal matters, the steady participation in the works of specialised international bodies in the Tax Administration - 3
fiscal area and the Portuguese representation in international meetings for the study of tax problems. It is also in charge of the quarterly publication of "Ciência e Técnica Fiscal" and "Cadernos de Ciência e Técnica Fiscal". In close connection with the CEF there is a Documentation Division, responsible for the scientific and technical information to be provided to the DGCI and the management of its library. ( **** )
3. Other than the CEF, there are at the central level different supporting and operating services, namely:
Supporting services:
- Internal Audit Office (GAI);
- Department of Juridical and Contentious Services (DSJC);
- Department of Tax Justice Services (DSJT);
- Department of Human Resources Management Services (DSGRH);
- Department of Financial Services (DSF);
- Department of Planning and Statistical Services (DSPE);
- Department of Information and Assistance Services to the Taxpayer (DSIAC);
- Training Center (CF);
- Department of Installation Services (DSI).
Operating services:
- Department of Personal Income Tax Services (DSIRS);
- Department of Corporate Income Tax Services (DSIRC);
- Department of Income Taxes Collection Services (DSCIR);
- Department of Accounting and Fund Management Services (DSCGF);
- Department of Value Added Tax Services (DSIVA);
- Department of Value Added Tax Refund Services (DSRIVA);
- Department of Value Added Tax Collection Services (DSCIVA);
- Department of Local Tax on Real Estate Services (DSCA);
- Department of Stamp Duty and Taxes on the Transfer of Net Wealth Services (DSISTP);
- Department of Evaluation Services (DSA);
- Department of Survey, Planning and Co-ordination of Prevention and Tax Audit Services (DSEPCPIT);
- Department of Tax Prevention and Inspection (DSPIT); and
- Department of Tax Incentives Services.
( * ) Address of the Director General Office:
Rua da Prata, nº 10 - 2º
1178 Lisboa Codex
Phone: 351.1.887 84 87
Fax: 351.1.887 77 47
( ** ) Address of the Director General for Customs and Excise Taxes Office:
Rua da Alfândega, nº 5 - R/C
1194 Lisboa Codex
Phone: 351.1.886 22 60
Fax: 351.1.887 70 35
( *** ) Address of the Director General for Informatics and Assistance to Taxation and Customs Services Office:
Av. Engº Duarte Pacheco, nº 28 - 17º
1018 Lisboa Codex
Phone: 351.1.387 41 83
Fax: 351.1.387 41 23
( **** ) Address of the Director of CEF:
Rua da Alfândega, nº 5 - 1º
1178 Lisboa Codex
Phone: 351.1.886 07 69
Fax: 351.1.886 76 57 .
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