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1 PROPOSAL of law No. 85/X explanatory memorandum Constitutes objective of the 17TH Constitutional Government program, Tax policy, the simplification of tax access to banking information with relevance. In this context, and following the conclusions of the report on combating tax evasion and Tax Fraud, presented in Parliament in January this year, proposed this amendment to article 69 of the code of tax proceedings and processes, in order to allow the instructor to an administrative claim, filed by responsible originating in either by subsidiaries the establishment of the facts clearly necessary for the discovery of true material, notwithstanding the legal obligation of banking secrecy. The amendment now proposed to enable the tax administration, in strict implementation of the inquisitorial principle that subject the your procedure in accordance with article 58 of the general tax law, the full facts fact finding by the taxpayer for the administrative claim, inter alia through access to relevant elements protected by bank secrecy, in order to obtain the most complete possible truth from facts also, in order to prevent, by known difficulties in supporting powers, challenges to tax acts before the Administration is used as a means of payment of the tax debt dilatory. So: under d) of paragraph 1 of article 197 of the Constitution, the Government presents to the Assembly of the Republic the following proposal of law: article 1 amendment to the code of tax proceedings and processes the article 69 of the code of tax proceedings and processes, approved by Decree-Law No. 433/99, of 26 October, with the amendments introduced by law No. 3-B/2000 , 4 April, by law No. 30-G/2000, of 29 December, by 2 Law No. 15/2001, of 5 June, by law No. 109-B/2001, of 27 December, by law No. 32-B/2002, of 30 December, by Decree-Law No. 38/2003, 8 March, by Decree-Law No. 160/2003, of 19 July , by law No. 55-B/2004, of 30 December, and by law No. 60-A/2005, of 30 December, is replaced by the following: ' article 69 [...]
1-Are fundamental rules of administrative claim procedure: a) [...]; b) […]; c) […]; d) […]; e) […]; f) […]. 2-the right of the instructor order the steps referred to in subparagraph (e)) of the preceding paragraph may comprise, where appropriate in the light of the facts alleged by the complainant and regardless of your consent, access to information and bank documents relating to the tax situation the subject of the complaint. 3-for the purposes of the preceding paragraph, the instructor asks the complainant, by a simple post, to within 10 working days to provide the information and bank documents relevant to the examination of the complaint. 4-If the information requested is not supplied within the time limit indicated, that is considered insufficient, the instructor shall notify the credit institutions, finance companies and other entities, instructed by the decision of access to information and bank documents, which should provide the requested elements within 10 working days.
Article 2 effect the article only applies to procedures initiated after the entry into force of this law.
3 Seen and approved by the Council of Ministers of 6 July 2006 Prime Minister the Minister of Parliamentary Affairs Minister Presidency
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