Synopsis The following review is related to all the duties of cooperation and collaboration that taxpayers must fill in tax matters and also the sanctions which they are subjected to in case they don’t comply. The goal is to relate these two different subjects that are connected with two different law sectors, Tax law and Administrative Offences Law, so here it will be noticed a close link between these two law matters. This paper is divided in two parts. Part I, which has four chapters, and Part II, which has three chapters. Part I concerns about the imposition of accessory tax obligations and the whole branch around duties of cooperation and collaboration. Chapter I is due to introduce the structure of tax relation as a obligatory complex relation. Chapter II is intended to reveal the evolution of the model of the tax management system and reveal the basis in which sets at present. Chapter III deals with the constitutional principles related to accessory obligations, the general duty of mutual collaboration between the taxpayer and tax administration, the presumption of truth of the elements of the taxpayers and, finally, the accessory obligations according to which is stated in the Portuguese General Tax Law, as obligations of “to do”, “not do” and “to bear”. In Chapter IV are typified the accessory obligations in the following taxes: IRS, IRC and IVA. These obligations will be related with the administrative offences which are stated in Part II. Part II concerns the tax administrative offences that are applied in case there are breaches to the branch of accessory obligations. In Chapter I is made a brief of the regime of tax sanctions, that is, it refers to the issue of punitive tax law, a paradigm shift and what it intends to assure with the creation of reactive fiscal instruments. In Chapter II lays out the key principles related to these matters. Finally, in Chapter III are typified the offences that taxpayers are subjected in case they don’t comply with theirs accessory obligations which are set in Part I. In addition to these sanctions, is also mentioned, briefly, the system of indirect assessment that may also be applied to taxpayers who don’t comply with their obligations.
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