1. No act subject to charges of a tax nature may be definitively registered unless the dues owed to the tax authorities are shown to have been paid or secured.
1 - Nenhum acto sujeito a encargos de natureza fiscal pode ser definitivamente registado sem que se mostrem pagos ou assegurados os direitos do fisco.
2. The correctness of the assessment of tax charges made by the tax offices is not subject to review by the official competent for the registration.
2 - Não está sujeita à apreciação do funcionário competente para o registo a correcção da liquidação de encargos fiscais feita nas repartições de finanças.
3. Payment of the duties on any transfer is presumed to be secured once the periods for expiry of the right to assess or the limitation periods laid down in the tax legislation have elapsed.
3 - Presume-se assegurado o pagamento dos direitos correspondentes a qualquer transmissão desde que tenham decorrido os prazos de caducidade da liquidação ou de prescrição previstos nas leis fiscais.
4. Verifying compliance with tax obligations in respect of facts to be registered by filing is not a matter for the registry offices.
4 - A verificação do cumprimento de obrigações fiscais relativamente a factos que devam ser registados por depósito não compete às conservatórias.
The bar on definitive registration until tax dues are paid or secured, the registrar's lack of power to review tax assessments, the presumption once assessment or limitation periods have run, and the exclusion of registrations by filing 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.