1. The Tax and Customs Authority cancels ex officio, in whole or in part, the tax assessed whenever it proves to be higher than the tax due, in the following cases:
1 - A Autoridade Tributária e Aduaneira procede oficiosamente à anulação, total ou parcial, do imposto que tenha sido liquidado, sempre que este se mostre superior ao devido, nos seguintes casos:
c) Owing to the determination of the taxable amount by indirect methods;
c) Devido à determinação da matéria coletável por métodos indiretos;
2. No cancellation is made where the amount concerned is less than EUR 25 or, where the tax has already been paid, the period for ex officio review of the tax act laid down in Article 78 of the General Tax Law has elapsed.
2 - Não se procede à anulação quando o seu quantitativo seja inferior a (euro) 25 ou, no caso de o imposto já ter sido pago, tenha decorrido o prazo de revisão oficiosa do ato tributário previsto no artigo 78.º da Lei Geral Tributária.
The five grounds for ex officio cancellation and the two exclusions in paragraph 2 (amount below EUR 25; expiry of the ex officio review period under Article 78 of the General Tax Law where the tax has been paid) 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.