1. Without prejudice to the special rules of the Code of Civil Procedure, petitions relating to income subject to IRC, or connected with the carrying on of commercial, industrial or agricultural activities by taxpayers subject to this tax, may not be proceeded with or granted before any authority, public office or legal person of public utility unless proof is produced that the return referred to in Article 120, the filing deadline for which has already passed, has been filed, or that there is no obligation to comply with that requirement.
1 - Sem prejuízo das regras especiais do Código de Processo Civil, as petições relativas a rendimentos sujeitos a IRC, ou relacionadas com o exercício de atividades comerciais, industriais ou agrícolas por sujeitos passivos deste imposto, não podem ter seguimento ou ser atendidas perante qualquer autoridade, repartição pública ou pessoas coletivas de utilidade pública sem que seja feita prova de apresentação da declaração a que se refere o artigo 120.º, cujo prazo de apresentação já tenha decorrido, ou de que não há lugar ao cumprimento dessa obrigação.
2. The proof referred to in the final part of the preceding paragraph is provided by means of a certificate issued by the competent tax office.
2 - A prova referida na parte final do número anterior é feita através de certidão passada pelo serviço fiscal competente.
3. The presentation of the documents referred to in the preceding paragraph is noted on the application, file or record of the petition; the note must be dated and initialled by the competent official, who returns the documents to the person presenting them.
3 - A apresentação dos documentos referidos no número anterior é averbada no requerimento, processo ou registo da petição, devendo o averbamento ser datado e rubricado pelo funcionário competente, que restitui os documentos ao apresentante.
The bar on processing petitions without proof of filing the Article 120 return (or of no filing obligation), the certificate as proof, and the dated and initialled note on the petition 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.