1. Within 120 days from the end of the period for voluntary payment of the tax, taxpayers may make or change the options referred to in Articles 135-D and 135-E, on the terms provided for in those articles, with the corresponding effects.
1 - No prazo de 120 dias contados a partir do termo do prazo para pagamento voluntário do imposto, podem os contribuintes manifestar ou alterar as opções referidas nos artigos 135.º-D e 135.º-E, nos termos aí previstos, produzindo-se os respetivos efeitos.
2. The submission of those returns may not extend the time limits for an administrative complaint, judicial challenge or review of the tax act that would have applied had they not been submitted.
2 - Da entrega dessas declarações não pode resultar a ampliação dos prazos de reclamação graciosa, impugnação judicial, ou revisão do ato tributário que seriam aplicáveis caso não tivessem sido apresentadas.
The 120-day period from the end of the voluntary payment period and the rule that late returns do not extend the time limits for complaints, challenges or review 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.