Under the Plan for Reduction and Improvement of the Central Administration (PREMAC), it has been legally established, as of 1 January 2012, the Tax and Customs Authority, abbreviated as AT, resulting from the merger of the Directorate-General for Taxation, the Directorate-General for Customs and Excise and of the Directorate-General for Technology and Support to Tax and Customs Services.

Its mission is to administer taxes, duties and other assigned taxes, as well as to control the external border of the European Union and the national customs territory for tax and economic purposes and of the protection of society, in accordance with the policies established by the Government and the European Union Law.

The AT, in addition to its central bodies, also has decentralised units at regional level, called tax and customs directorates, and at local level, tax offices, delegations and customs posts.

The establishment of this Authority ensures a better coordination in the implementation of tax policies and ensures a more efficient allocation and use of existing resources. At budget level there will be a cost reduction by simplifying the central management structure, the investment strengthening in information systems and streamlining the regional and local resources structure, adapting to the new relationship paradigm between tax and customs administration, taxpayers and economic operators.

AT represents the beginning of a new phase in the life of the Portuguese tax and customs administration, in which we hope to achieve even higher levels of efficiency, effectiveness and quality in provided services.