1. Payment of IRC, when made within the voluntary payment period, may be made at banks, post offices and tax treasury offices.
1 - O pagamento do IRC, quando efetuado no prazo de cobrança voluntária, pode ser feito nos bancos, correios e tesourarias de finanças.
2. In the case of enforced collection, payment is made at the tax treasury offices operating at the tax office or tax court where the enforcement proceedings are conducted.
2 - No caso de cobrança coerciva, o pagamento é efetuado nas tesourarias de finanças que funcionem junto dos serviços de finanças ou do tribunal tributário onde correr a execução.
Payment within the voluntary period at banks, post offices and tax treasury offices, and in enforced collection at the treasury offices of the tax office or tax court where the enforcement proceedings are conducted, are retained.
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.