a) By the taxpayer itself, in the returns referred to in Articles 120 and 122;
a) Pelo próprio sujeito passivo, nas declarações a que se referem os artigos 120.º e 122.º;
b) By the Tax and Customs Authority, in all other cases.
b) Pela Autoridade Tributária e Aduaneira, nos restantes casos.
The split between self-assessment by the taxpayer in the returns under Articles 120 and 122 and assessment by the Tax and Customs Authority in all other cases is 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.