Late-payment interest is due under Article 44 of the General Tax Law where the taxpayer fails to pay the tax within the time limit legally set in the payment notice, whether the assessment was made within the normal period or outside it, or following an additional assessment.
São devidos juros de mora nos termos do artigo 44.º da Lei Geral Tributária, quando o sujeito passivo não pague o imposto dentro do prazo legalmente estabelecido no documento de cobrança, quer a liquidação tenha ocorrido no prazo normal, quer fora do prazo normal, ou ainda na sequência de liquidação adicional.
The reference to Article 44 of the General Tax Law and the three assessment situations covered 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.