IRC may be assessed, even by way of additional assessment, only within the time limits and under the terms laid down in Articles 45 and 46 of the General Tax Law.
A liquidação de IRC, ainda que adicional, só pode efetuar-se nos prazos e nos termos previstos nos artigos 45.º e 46.º da Lei Geral Tributária.
The reference to the time limits and terms in Articles 45 and 46 of the General Tax Law, including for additional assessments, is retained.
We prepare IRC returns, check participation-exemption, transfer-pricing and interest-limitation positions, and structure Portuguese holdings and branches, in English. 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.