1. Complaints based on an error in the designation of persons, in their residences or in the description of the properties may be made orally where the complainant provides documentary evidence or the evidence consists of information already held by the tax office, without prejudice to their being put in writing.
1 - As reclamações que tiverem por fundamento erro na designação das pessoas, nas suas residências ou na descrição dos prédios podem ser feitas verbalmente quando o reclamante apresente prova documental ou esta consista em informação já existente no serviço de finanças, sem prejuízo de as mesmas serem reduzidas a escrito.
2. Complaints made on other grounds must be lodged in writing.
2 - As reclamações apresentadas com outros fundamentos devem ser apresentadas por escrito.
The cases in which oral complaints are allowed and the cross-references to Article 130(3)(a) and (n) and Articles 13 and 37 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.