## [“EBF” – Tax benefits in force during 2017](/en_GB/new/ebf-tax-benefits-force-during-2017)
# “EBF” – Tax benefits in force during 2017
05 / 05 / 2017
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[Circular n.º 5/2017, of 4 May](http://info.portaldasfinancas.gov.pt/NR/rdonlyres/F1BEE19A-7266-4209-B4F2-02229CC8BE50/0/Circular_5_2017.pdf) was published on the Portuguese Tax Authorities’ website, which discloses the understanding sanctioned by the Order of the Secretary of State for Fiscal Affairs no. 103/2017-XXI of March 31, 2017, according to which the rules that establish the tax benefits set forth in Parts II and III of the Portuguese Tax Incentives Statute (“EBF”) and which have been subject to amendments within the last 5 years are considered to be in force, even though they have not been expressly extended by the transitional rule provided for in article 226 (1) of Law no. 42/2016, of 28 December (Budget Law for 2017) and thus the limitation period provided for in Article 3 (1) of the “EBF” should be considered as renewed from the time of those amendments, remaining in force during 2017.
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