Under the terms of decree-law 98-A/2025, dated August 24—establishing measures to support and mitigate the impact of rural fires and coming into force today with effects from July 1—”the deadlines for fulfilling contributory and tax obligations, including the payment obligations provided for in subsections b) and c) of paragraph 1 of Article 120 of the Municipal Property Tax Code, can be exceptionally extended by order of the Government member responsible for Finance or Social Security.”
These orders establish the new deadline for fulfilling these obligations, as well as the waiver of additions and penalties, provided these deadlines are met.
This norm applies to taxpayers who have residence or tax domicile in the parishes covered by the territorial scope defined by the Government.
The decree published on Sunday also states that overtime work by Public Administration employees (direct, indirect, and autonomous) and private sector workers who are part of the Special Rural Firefighting Device (DECIR), performed in the context of these fires, qualifies as “overtime in case of force majeure,” exempt from the legal limits of overtime duration.
