Chapter VII · Ancillary obligations and oversight · Section III · Supervision

Article 133 General duty of oversight

Artigo 133.º · Dever de fiscalização em geral

Código do Imposto sobre o Rendimento das Pessoas Coletivas · republished by Law No. 2/2014 · consolidated text checked 26 October 2026

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Compliance with the obligations imposed by this enactment is overseen, in general and within the limits of their respective competence, by all authorities, administrative bodies, public offices and legal persons of public utility and, in particular, by the Tax and Customs Authority.

O cumprimento das obrigações impostas por este diploma é fiscalizado, em geral, e dentro dos limites da respetiva competência, por todas as autoridades, corpos administrativos, repartições públicas, pessoas coletivas de utilidade pública e, em especial, pela Autoridade Tributária e Aduaneira.

What we checked in this article

The general oversight duty of all authorities, administrative bodies, public offices and legal persons of public utility within their competence, and the particular role of the Tax and Customs Authority, 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.

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