1. Where the assessment is made by the Tax and Customs Authority, the taxpayer is notified to pay the tax and any interest found to be due within 30 days of the notification.
1 - Nos casos de liquidação efetuada pela Autoridade Tributária e Aduaneira, o sujeito passivo é notificado para pagar o imposto e juros que se mostrem devidos, no prazo de 30 dias a contar da notificação.
2. The notification referred to in the preceding paragraph is made in accordance with the Code of Tax Procedure and Process.
2 - A notificação a que se refere o número anterior é feita nos termos do Código de Procedimento e de Processo Tributário.
3. If the tax is not paid within the period laid down in paragraph 1, default interest begins to run immediately on the amount of the debt.
3 - Não sendo pago o imposto no prazo estabelecido no n.º 1, começam a correr imediatamente juros de mora sobre o valor da dívida.
4. Once the period in paragraph 1 has elapsed without payment having been made, enforcement proceedings are instituted.
4 - Decorrido o prazo no n.º 1 sem que se mostre efetuado o respetivo pagamento, há lugar a procedimento executivo.
The 30-day payment period from notification, the immediate running of default interest, enforcement proceedings after the period and refunds under Article 104(3) and (6) 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.