Foi hoje publicado no Diário da República o
Decreto-Lei n.º 67/2016, de 3 de novembro, que aprovou o
Programa Especial de Redução do Endividamento ao
Estado (Plano PERES), o qual entrará em vigor amanhã,
4 de novembro. Através da possibilidade conferida aos
contribuintes de regularização das dívidas
fiscais e à Segurança Social relativas a
períodos tributários passados, este Plano tem como
objetivo governamental anunciado o de reduzir o elevado
nível de endividamento das famílias e das empresas,
visando o relançamento da economia portuguesa através
da retoma do investimento e a criação de emprego.
O Plano PERES abrange as dívidas fiscais e à
Segurança Social cujo facto tributário se tenha
verificado até 31 de dezembro de 2015, desde que, quanto
às dívidas fiscais, o respetivo prazo legal de
cobrança tenha terminado até 31 de maio de 2016.
Neste Plano estão excluídas as dívidas fiscais
decorrentes do não pagamento de Contribuições
Extraordinárias (designad
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