1. The regional administrative powers in tax matters, to be exercised by the respective Regional Governments and regional administrations, comprise:
1 - As competências administrativas regionais, em matéria fiscal, a exercer pelos Governos e administrações regionais respetivas, compreendem:
a) The capacity of the Autonomous Regions to be the active subjects (tax creditors) of the taxes collected in them, whether regional or national, under the following paragraph;
a) A capacidade fiscal de as regiões autónomas serem sujeitos ativos dos impostos nelas cobrados, quer de âmbito regional, quer de âmbito nacional, nos termos do número seguinte;
b) The right to receive from the State the tax revenue that is to belong to them, in accordance with Articles 23 et seq.;
b) O direito à entrega, pelo Estado, das receitas fiscais que devam pertencer-lhes, de harmonia com o disposto nos artigos 23.º e seguintes;
c) The power to set the amount of the fees, emoluments and prices due for the provision of regional services, even where operated under concession, for the regional grant of licences, permits and other removals of legal limits on private persons’ regional activities, and for the use of assets in the regional public domain.
c) O poder de fixar o quantitativo das taxas, emolumentos e preços devidos pela prestação de serviços regionais, ainda que concessionados, pela outorga regional de licenças, alvarás e outras remoções dos limites jurídicos às atividades regionais dos particulares e pela utilização dos bens do domínio público regional.
2. The capacity of the Autonomous Regions to be the active subjects of the taxes collected in them comprises:
2 - A capacidade de as regiões autónomas serem sujeitos ativos dos impostos nelas cobrados compreende:
a) The power of the Regional Governments to create the competent tax services for the levying, assessment and collection of regional taxes;
a) O poder de os Governos Regionais criarem os serviços fiscais competentes para o lançamento, liquidação e cobrança dos impostos de âmbito regional;
b) The power to regulate the matters referred to in the preceding point, without prejudice to taxpayer safeguards of national scope;
b) O poder de regulamentarem as matérias a que se refere a alínea anterior, sem prejuízo das garantias dos contribuintes, de âmbito nacional;
c) The power of the Autonomous Regions to use the State tax services located in them, against payment of compensation, agreed between the State and the Autonomous Regions, for the service provided by the State as their legal representative.
c) O poder de as regiões autónomas utilizarem os serviços fiscais do Estado nelas sediados, mediante o pagamento de uma compensação, acordada entre o Estado e as regiões autónomas, relativa ao serviço por aquele prestado, em sua representação legal.
3. If the State does not charge the compensation referred to in paragraph 2(c), it shall be accounted for as a State transfer to the Autonomous Regions.
3 - No caso de o Estado não cobrar a compensação a que se refere a alínea c) do número anterior, esta deve ser contabilizada como transferência estadual para as regiões autónomas.
4. National taxes that constitute regional revenue, and regional taxes and fees, shall be identified as such to taxpayers on tax forms and documents wherever possible, even where they are collected by the State tax administration.
4 - Os impostos nacionais que constituem receitas regionais e os impostos e taxas regionais devem ser como tal identificados aos contribuintes nos impressos e formulários fiscais, sempre que possível, mesmo que sejam cobrados pela administração fiscal do Estado.
The Regions’ status as active subjects of the taxes collected in them, their right to receive State-collected revenue under Articles 23 et seq., the use of State tax services against compensation (accounted as a transfer if not charged) and the identification of regional taxes on tax forms are retained.
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Unofficial English translation prepared by BCA Portugal for reference. Only the Portuguese text published in the Diário da República has legal force. Editorial notes are ours and are not part of the statute.