At the time of registration of the closure of the liquidation or of the cessation of business, as the case may be, the representative for tax purposes must be indicated, in accordance with Article 19(4) of Decree-Law No. 398/98 of 17 December, for mandatory communication, by electronic means, to the tax administration services.
No momento do registo do encerramento da liquidação ou da cessação de actividade, consoante o caso, deve ser obrigatoriamente indicado o representante para efeitos tributários, nos termos do n.º 4 do artigo 19.º do Decreto-Lei n.º 398/98, de 17 de Dezembro, para comunicação obrigatória, e por via electrónica, aos serviços da administração tributária.
The mandatory indication of the tax representative on registration of the closure of liquidation or cessation of business, the reference to Article 19(4) of Decree-Law No. 398/98, and electronic communication to the tax administration are retained.
We file registrations at the commercial registry for foreign-owned companies: incorporations, share transfers, manager changes, capital changes, branches, filing of accounts and closures. In English, fixed fees, with the registry fee shown separately.
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.