1. Tax acts are deemed to be performed at the tax offices for the area in which the properties are located.
1 - Os actos tributários consideram-se praticados nos serviços de finanças da área da situação dos prédios.
2. Without prejudice to the preceding paragraph, the obligation to submit the return referred to in Articles 13 and 37, and the documents referred to in Article 37(2) and (3), in the cases covered by point (d) of paragraph 4 of Order (Portaria) No. 1282/2003 of 13 November, may be fulfilled at any tax office.
2 - Sem prejuízo do disposto no número anterior, a obrigação de entrega da declaração referida nos artigos 13.º e 37.º, bem como dos elementos referidos nos n.os 2 e 3 do artigo 37.º, nos casos da alínea d) do n.º 4.º da Portaria n.º 1282/2003, de 13 de Novembro, pode ser cumprida em qualquer serviço de finanças.
The place where tax acts are deemed performed and the cross-references to Articles 13 and 37, Article 37(2) and (3) and point (d) of paragraph 4 of Order No. 1282/2003 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.