Where tax is self-assessed and it is not paid by the end of the relevant period, default interest begins to run immediately and collection of the debt is pursued by the Tax and Customs Authority as provided for in the following Article.
Havendo lugar a autoliquidação de imposto e não sendo efetuado o pagamento deste até ao termo do respetivo prazo, começam a correr imediatamente juros de mora e a cobrança da dívida é promovida pela Autoridade Tributária e Aduaneira nos termos previstos no artigo seguinte.
Default interest runs immediately on non-payment by the deadline and collection is pursued by the Tax and Customs Authority under the following Article.
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.