Under Decree-Law 98-A/2025 of August 24 – which establishes measures to support and mitigate the impact of rural fires and comes into force today, effective July 1 – “the deadlines for compliance with tax and contribution obligations, including the payment obligation provided for in paragraphs b) and c) of No. 1 of Article 120 of the Municipal Property Tax Code, may be exceptionally extended by order of the member of the Government responsible for Finance or Social Security.”

These orders establish a new deadline for fulfilling these obligations, as well as the waiver of surcharges and penalties, provided these deadlines are met.

This rule applies to taxpayers who reside or have their tax domicile in the parishes covered by the territorial scope defined by the Government.

The decree published on Sunday also determines that overtime work by public administration workers (direct, indirect, and self-employed) and private sector workers who are part of the Special Rural Firefighting System (DECIR), performed in the context of these fires, qualifies as "overtime work in cases of force majeure," exempt from the legal limits on the duration of overtime.