Specific oversight of the provisions of this Code is governed by Article 63 of the General Tax Law, approved by Decree-Law No. 398/98 of 17 December, and by the Supplementary Regime for the Tax Inspection Procedure (Regime Complementar do Procedimento de Inspeção Tributária), approved by Article 1 of Decree-Law No. 413/98 of 31 December.
A fiscalização em especial das disposições do presente Código rege-se pelo disposto no artigo 63.º da Lei Geral Tributária, aprovada pelo Decreto-Lei n.º 398/98, de 17 de dezembro, e no Regime Complementar do Procedimento de Inspeção Tributária, aprovado pelo artigo 1.º do Decreto-Lei n.º 413/98, de 31 de dezembro.
The references to Article 63 of the General Tax Law (Decree-Law No. 398/98 of 17 December) and to the Supplementary Regime for the Tax Inspection Procedure (Article 1 of Decree-Law No. 413/98 of 31 December) 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.