1. Taxable profit determined by indirect methods may be reviewed within the three years following the year of the corresponding tax act where, in the light of specific information that becomes known subsequently, it is found that there has been serious or manifest injustice to the detriment of the State or of the taxpayer and the review is authorised by the Director-General of the Tax and Customs Authority.
1 - O lucro tributável determinado por métodos indiretos pode ser revisto nos três anos posteriores ao do correspondente ato tributário, quando, em face de elementos concretos conhecidos posteriormente, se verifique ter havido injustiça grave ou notória em prejuízo do Estado ou do sujeito passivo e a revisão seja autorizada pelo diretor-geral da Autoridade Tributária e Aduaneira.
The three-year window, the cumulative conditions (subsequently known specific information, serious or manifest injustice to either the State or the taxpayer, authorisation by the Director-General) and the application of Articles 60 and 61 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.