Description of the measure Disseminate, on a broader and more accessible basis, the tax and customs information contained in the binding information and administrative instruction

What is the problem addressed by the commitment? 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

How will the commitment contribute to solve it? The binding information provided for in article 68 of the LGT is 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 AT 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, communications of a public service in this case of AT are addressed to recipients in general, revealing a public interest insofar as they clarify doubts that the Tax and Customs Law may create, clarifying the same