1. Indirect methods shall be applied in the cases and under the conditions laid down in Articles 87 to 89 of the General Tax Law.
1 - A aplicação de métodos indiretos efetua-se nos casos e condições previstos nos artigos 87.º a 89.º da Lei Geral Tributária.
2. Delay in keeping the books and accounting records, as well as failure to produce them immediately, as referred to in Article 88 of the General Tax Law, shall only give rise to the application of indirect methods after the time limit set for bringing them up to date or producing them has expired without the obligation having been fulfilled.
2 - O atraso na execução dos livros e registos contabilísticos, bem como a sua não exibição imediata, a que se refere o artigo 88.º da Lei Geral Tributária, só dá lugar à aplicação de métodos indiretos após o decurso do prazo fixado para a sua regularização ou apresentação sem que se mostre cumprida a obrigação.
3. The time limit referred to in the preceding paragraph shall be no less than 5 and no more than 30 days and shall be without prejudice to the application of the penalty corresponding to any offence committed.
3 - O prazo a que se refere o número anterior não deve ser inferior a 5 nem superior a 30 dias e não prejudica a aplicação da sanção que corresponder à infração eventualmente praticada.
The reference to Articles 87 to 89 of the General Tax Law, the requirement that the time limit for regularisation or production expire unmet before indirect methods apply, and the 5-to-30-day range for that time limit (without prejudice to penalties) 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.