1. Entities whose main activity is of a commercial, industrial or agricultural nature and non-residents with a permanent establishment must pay the state surcharge as follows:
1 - As entidades que exerçam, a título principal, uma atividade de natureza comercial, industrial ou agrícola e os não residentes com estabelecimento estável devem proceder ao pagamento da derrama estadual nos termos seguintes:
a) In three additional payments on account, in accordance with the rules laid down in Article 104(1)(a);
a) Em três pagamentos adicionais por conta, de acordo com as regras estabelecidas na alínea a) do n.º 1 do artigo 104.º;
c) By the day on which the replacement return referred to in Article 122 is sent, for the difference between the total state surcharge calculated in that return and the amounts already paid.
c) Até ao dia do envio da declaração de substituição a que se refere o artigo 122.º, pela diferença que existir entre o valor total da derrama estadual aí calculado e as importâncias já pagas.
2. The difference is refunded to the taxpayer where the state surcharge calculated in the return is less than the amount of the additional payments on account.
2 - Há lugar a reembolso ao sujeito passivo, pela respetiva diferença, quando o valor da derrama estadual apurado na declaração for inferior ao valor dos pagamentos adicionais por conta.
3. The rules on payment of corporate income tax apply, with the necessary adaptations, to matters concerning payment of the state surcharge not covered by this Article.
3 - São aplicáveis às regras de pagamento da derrama estadual não referidas no presente artigo as regras de pagamento de imposto sobre o rendimento das pessoas coletivas, com as necessárias adaptações.
The three additional payments on account on the Article 104(1)(a) dates, the balancing payments by the return and replacement-return deadlines, the refund rule and the residual application of the IRC payment rules 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.