1. The head of the tax office decides complaints based on an error in the designation of persons, addresses and the description of the properties.
1 - O chefe de finanças decide as reclamações que tenham por fundamento erro na designação das pessoas, moradas e descrição dos prédios.
2. If the head of the tax office finds that there are properties omitted from the register, the head of the tax office arranges for their valuation in accordance with this Code.
2 - Caso verifique a existência de prédios omissos, o chefe de finanças promove a sua avaliação, nos termos do presente Código.
3. The result of the valuations referred to in the preceding paragraph is notified to the taxpayer, who may file a complaint within 30 days.
3 - O resultado das avaliações referidas no número anterior é notificado ao sujeito passivo, podendo este reclamar no prazo de 30 dias.
The head of the tax office’s power to decide complaints on errors in persons, addresses and descriptions, and the 30-day complaint period for valuations of omitted properties, 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.