1. The tax office must check whether the returns referred to in Article 110 cover all the urban properties located in the parish or parishes.
1 - O serviço de finanças deve verificar se as declarações, referidas no artigo 110.º, correspondem a todos os prédios urbanos situados na freguesia ou freguesias.
2. This check must be completed within 60 days from the end of the time limit for submitting the returns.
2 - Esta verificação tem de estar concluída dentro de 60 dias a contar do termo do prazo para entrega das declarações.
3. Where taxpayers have not submitted returns in respect of any properties, the tax offices complete and sign the relevant forms.
3 - Quando os sujeitos passivos não tenham apresentado declarações referentes a quaisquer prédios, os serviços de finanças preenchem e assinam os respectivos impressos.
The 60-day time limit for the check and the tax office’s duty to complete missing returns are retained.
We check property valuations and IMI and AIMI assessments, apply for exemptions, handle complaints against valuations and plan ownership through individuals or companies, 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.