1. The tax due from entities not referred to in Article 104(1) that are required to send the periodic income tax return is paid by the last day of the period laid down for sending that return or, in the case of a replacement return, by the day on which it is sent.
1 - O imposto devido pelas entidades não referidas no n.º 1 do artigo 104.º e que sejam obrigadas a enviar a declaração periódica de rendimentos é pago até ao último dia do prazo estabelecido para o envio daquela ou, em caso de declaração de substituição, até ao dia do seu envio.
The payment deadline (last day for sending the return, or the day a replacement return is sent) and the cross-reference to Article 104(3) and (6) for refunds 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.