The Guarda Fiscal (Fiscal Guard in English) was a Portuguese special military force, tasked with the border and maritime control of people and goods and the law enforcement, particularly in the fields of taxation and customs.
| Fiscal Guard Guarda Fiscal | |
|---|---|
| Abbreviation | GF |
| Motto | Portuguese: Pela Pátria e pela Lei For the Motherland and for the Law |
| Agency overview | |
| Formed | September 17, 1885 |
| Preceding agency |
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| Dissolved | 1993 |
| Superseding agency | Fiscal Brigade of the Guarda Nacional Republicana (GNR) |
| Employees | 8500 military 100 civilian |
| Jurisdictional structure | |
| National agency | Portugal |
| Operations jurisdiction | Portugal |
| Governing body | Ministry of Finance (Portugal) |
| General nature | |
| Specialist jurisdictions | |
| Operational structure | |
| Headquarters | Lisbon |
| Elected officer responsible |
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| Agency executive |
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In time of peace, the Guarda Fiscal was under the authority of the Ministry of Finance. In case of war, the Guarda Fiscal would pass for the authority of the Portuguese Armed Forces, forming combat units that would be used primarily in the border defense.
The Guarda Fiscal was formed on September 17, 1885, based on the Barrier Guards detached from the former Royal Guard of the Police (ancestor of the present National Republican Guard) for the tax and customs service. In 1993, the Guarda Fiscal was dissolved as an independent corps, becoming the Fiscal Brigade of the National Republican Guard (GNR). In 2009, the Fiscal Brigade was divided into the current Fiscal Action and Coastal Control units of the GNR.