Taxable profit shall be determined by indirect methods by the director of finance (diretor de finanças) for the area of the taxpayer’s registered office, place of effective management or permanent establishment, or by an official to whom that director delegates this task, and shall be based on all the information available to the tax administration, in accordance with Article 90 of the General Tax Law and other applicable legal provisions.
A determinação do lucro tributável por métodos indiretos é efetuada pelo diretor de finanças da área da sede, direção efetiva ou estabelecimento estável do sujeito passivo ou por funcionário em que este delegue e baseia-se em todos os elementos de que a administração tributária disponha, de acordo com o artigo 90.º da Lei Geral Tributária e demais normas legais aplicáveis.
The competent official (director of finance for the area of the registered office, place of effective management or permanent establishment, or a delegate) and the evidential basis under Article 90 of the General Tax Law 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.