1. Taxpayers shall be notified of the taxable profit determined by indirect methods, with an indication of the facts that gave rise to it and of the criteria and calculations on which it is based.
1 - Os sujeitos passivos são notificados do lucro tributável fixado por métodos indiretos, com indicação dos factos que lhe estiveram na origem e, bem assim, dos critérios e cálculos que lhe estão subjacentes.
The required content of the notification (facts, criteria and calculations) is retained; paragraph 2 is repealed.
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.