The competent registry service must initiate the administrative dissolution procedure ex officio, if it has not yet been initiated by the interested parties, where:
O serviço de registo competente deve instaurar oficiosamente o procedimento administrativo de dissolução, caso não tenha sido ainda iniciado pelos interessados, quando:
a) For two consecutive years, the company has not filed its reporting documents and the tax authority has notified the competent registry service that the income tax return has not been submitted for the same period;
a) Durante dois anos consecutivos, a sociedade não tenha procedido ao depósito dos documentos de prestação de contas e a administração tributária tenha comunicado ao serviço de registo competente a omissão de entrega da declaração fiscal de rendimentos pelo mesmo período;
b) The tax authority has notified the competent registry service that the company carries on no actual activity, as established under the tax legislation;
b) A administração tributária tenha comunicado ao serviço de registo competente a ausência de actividade efectiva da sociedade, verificada nos termos previstos na legislação tributária;
c) The tax authority has notified the competent registry service of the ex officio declaration of cessation of the company’s activity under the tax legislation.
c) A administração tributária tenha comunicado ao serviço de registo competente a declaração oficiosa da cessação de actividade da sociedade, nos termos previstos na legislação tributária.
The registry's duty to act ex officio only where interested parties have not yet initiated the procedure, and the three tax-authority triggers (including the two-consecutive-year double default in point (a)), are retained.
We advise on Portuguese company law in English every day: formation, capital, members’ resolutions, managers’ liability and restructuring. A written answer and a fixed quote within one working day.
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.