On 26 March 2020 the ‘Exceptional and Temporary Measures for the Prevention and Control of Covid-19 Pandemic’ were published in the National Gazette, through Presidential Decree no. 82/20, of 26 March 2020.

These measures arise as a consequence of Presidential Decree no. 81/20, of 25 March 2020, through which the Emergency State was declared, with effects as from 00h hours of 27 March 2020, for a period of fifteen (15) days, eventually extendable for equal periods. 

Tax compliance

As a preliminary note, one should highlight the tax compliance obligations (tax returns and payment of taxes).

The Law under analysis does not make any reference to the postponement of the deadlines for the compliance of tax obligations. Accordingly, the deadlines in force shall be met, until further notice. 

Other measures

Given the importance of the topic herein addressed, it should also be highlighted the following extra-fiscal measures now in force:

• Restrictions on freedom of movement

The movement and permanence of people on the streets is prohibited, and citizens must remain at home.

A number of exceptions are foreseen to this prohibition, namely regarding the acquisition of essential goods and services, the performance of tasks and the exercise of allowed professional activities, search for banking services, obtaining healthcare, delivery of food or medicines at home and the transport of goods, among others.

• National and provincial health fence

A national health fence is set and entry and exit from national territory is prohibited by any means.

Provincial sanitary fences are set in all provinces and interprovincial circulation is prohibited throughout the national territory.

The entry and exit of essential goods and services, humanitarian aid and entry and exit of patients are the exceptions to the national and provincial health fences.

The exit from national territory of products included in the basic basket, fuel, medicines, equipment and consumable material for medical use is prohibited.

• Mandatory quarantine

Patients with COVID-19 and those infected with SARS-Cov2 and citizens in respect of whom the competent health authorities determined the situation of active surveillance are subject to the mandatory quarantine regime, institutional or home.

• Functioning of the Sovereignty Bodies and Auxiliary Bodies of the President of the Republic

The Sovereign Bodies adopt their own operating regimes, considering the State of Emergency, and must always safeguard the functioning of the minimum essential services.

The Auxiliary Bodies of the President of the Republic maintain the full exercise of their functions.

Ministerial Departments, Provincial Governments, Municipal Administrations, Communal and Urban District Administrations maintain the exercise of their functions, but may, however, limit or suspend the provision of certain public services considered not essential for the period of validity of the State of Emergency.

• Closing of public services

Public services of the Central and Local Administration of the State are closed. Public services of Direct Administration and Indirect Administration are also closed.

Some public services are not covered by the closure rule due to their characteristics namely hospitals, pharmacies, civil protection and fire services and emergency services, energy and water services, waste collection and treatment services, among others.

• Closing of private commercial establishments, including markets and street vending

All private commercial establishments are closed, with some exceptions expressly provided for.

These exceptions include, but are not limited to, wholesaling and retail food outlets, banks and payment services, fuelling stations, though it is necessary that the necessary biosecurity conditions for the protection of service personnel are ensured.

Public markets, formal or informal, remain in operation between 6 am and 1 pm, exclusively for the sale of essential products.

• Closing of industrial and agriculture activity

Industrial units are closed, with the exception of the production of food and beverages, products essential to health services, cardboard, glass and plastic and other products essential to collective life (after the opinion of the competent health authorities).

The oil and mining activity, as well as the respective support services, are also an exception to the closure rule.

The maintenance of these units in operation depends on the guarantee that the biosafety conditions necessary to protect the service personnel are ensured.

• Safeguarding legal and labor relations

The termination of legal and labor relations on the grounds of the absence of workers from the workplace is prohibited.

• Working from home

Citizens released from work activity at the office during the period of the State of Emergency may be subject to the regime of work from home, with each entity, public or private, being responsible for establishing the respective modalities.

• Taxes on imports of essential goods

The payment of taxes on the import of food, medicine and other essential goods is subject to a subsequent regularization regime, being the Ministry of Finance responsible for ensuring the mechanisms for applying this regime.

• Suspension of limitation and limitation periods

The counting of any statutory deadlines for the prescription and forfeiture of obligations and rights is suspended for the duration of the State of Emergency.

• Exceptional public procurement regime

The purchase of urgent goods and services necessary to control and combat the pandemic is subject to an exceptional regime.

Essential goods and services, namely medicines, hospital supplies, biosafety supplies and other essential supplies, can be purchased under a simplified contracting regime.

It is the responsibility of the Ministry of Finance to create the conditions for the implementation of these regimes.

To access Presidential Decree No. 82/20, of 26 March 2020, containing the “Exceptional and Temporary Measures for the Prevention and Control of Pandemic COVID-19”, please refer to the document below.