1. Where this Code requires returns or other documents to be submitted in more than one copy, one of them must be returned to the person submitting them, marked as received.
1 - Quando neste Código se determine a entrega de declarações ou outros documentos em mais de um exemplar, um deles deve ser devolvido ao apresentante, com menção de recibo.
2. Where the law requires a return or other document to be submitted in a single copy, the person under the obligation may submit a copy of it for the purposes of the preceding paragraph.
2 - Nos casos em que a lei estabeleça a apresentação de declaração ou outro documento num único exemplar, pode o obrigado entregar cópia do mesmo, para efeitos do disposto no número anterior.
The return of one copy marked as received, the option to submit a copy where a single original is required, and the repeal of paragraph 3 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.