1. The Tax and Customs Authority makes an additional assessment where, after the tax has been assessed, tax higher than the tax assessed is due as a result of a correction made under Article 90(10) or of the determination of taxable profit by indirect methods.
1 - A Autoridade Tributária e Aduaneira procede à liquidação adicional quando, depois de liquidado o imposto, seja de exigir, em virtude de correção efetuada nos termos do n.º 10 do artigo 90.º ou de fixação do lucro tributável por métodos indiretos, imposto superior ao liquidado.
2. The Tax and Customs Authority also makes an additional assessment, where appropriate, as a result of:
2 - A Autoridade Tributária e Aduaneira procede ainda à liquidação adicional, sendo caso disso, em consequência de:
a) A review of taxable profit under Article 62;
a) Revisão do lucro tributável nos termos do artigo 62.º;
b) An examination of the accounts carried out after the corrective assessment referred to in paragraph 1;
b) Exame à contabilidade efetuado posteriormente à liquidação corretiva referida no n.º 1;
c) Errors of fact or law, or omissions, found in any assessment.
c) Erros de facto ou de direito ou omissões verificados em qualquer liquidação.
The two triggers in paragraph 1 (correction under Article 90 and indirect methods) and the three further grounds in paragraph 2 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.