Simple Tax Fraud
Simple tax fraud is when tax obligations are not fulfilled (for example, taxes) or when linkedin database benefits such as refunds or other advantages are unduly obtained that imply a reduction in tax revenue.
According to article 103 of the RGIT (General Regime of Tax Offences), approved by Law no. 15/2001, tax fraud exists when :
if it hides or alters facts or values that should be duly recorded in the accounting books;
hides or alters statements presented or declared at the time of inspection;
facts or amounts owed to the Tax Authority are not declared;
if a simulated transaction is concluded (relating to value, nature, interposition, omission or replacement of persons).
Committing simple tax fraud entails a fine of up to 360 days or a prison sentence of up to 3 years . If the financial advantage is less than 15 thousand euros, the legal penalties do not apply.
Qualified Tax Fraud
Individuals or legal entities that carry out the following actions are committing qualified tax fraud :
being a public servant and having seriously abused his/her duties;
having used a public official, abusing his functions;
be combined with third parties, subject to additional obligations with regard to tax inspection;
conceal, falsify, destroy or refuse to deliver documents or other evidence (such as computer files) required by tax law;
use documents or other elements falsified by third parties;
use more advantageous tax regimes, outside Portuguese territory, using individuals or legal entities;
be combined with third parties in a special relationship situation.
