1. Returns and other documents which, under this Code, must be submitted to any office of the tax administration may be sent by registered post or by telefax, provided that, where necessary, the content of the message and the time at which it was sent can be confirmed.
1 - As declarações e outros documentos que, nos termos deste Código, devam ser apresentados em qualquer serviço da administração fiscal, podem ser remetidos pelo correio, sob registo postal, ou por telefax, desde que, sendo necessário, possa confirmar-se o conteúdo da mensagem e o momento em que foi enviada.
2. Where documents are sent by post, they may be sent up to the last day of the prescribed period and are deemed to have been sent on the date shown on the CTT (postal service) postmark or on the date of registration.
2 - No caso de remessa pelo correio, a mesma pode ser efetuada até ao último dia do prazo fixado, considerando-se que foi efetuada na data constante do carimbo dos CTT ou na data do registo.
3. In the event of loss, the tax administration may require a duplicate, which, for all purposes, is deemed to have been sent on the date on which the original is shown to have been sent.
3 - Ocorrendo extravio, a administração fiscal pode exigir segunda via, que, para todos os efeitos, se considera como remetida na data em que, comprovadamente, o tiver sido o original.
The permitted means of sending (registered post or telefax subject to confirmation), the posting deadline of the last day of the period with the postmark or registration date as the sending date, and the duplicate rule in case of loss 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.