1. Where, for reasons attributable to the taxpayer, the assessment of part or all of the tax due is delayed, compensatory interest is added to it under Article 35 of the General Tax Law.
1 - Quando, por facto imputável ao sujeito passivo, for retardada a liquidação de parte ou totalidade do imposto devido, a esta acrescem juros compensatórios, nos termos do artigo 35.º da Lei Geral Tributária.
2. Interest accrues daily from the time the assessment is delayed until the date on which the failure is remedied or corrected.
2 - O juro conta-se dia a dia, desde o momento em que for retardada a liquidação até à data em que vier a ser suprida ou corrigida a falta.
The condition (delay attributable to the taxpayer), the reference to Article 35 of the General Tax Law and the daily accrual period 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.