1. Where the payment time limits laid down in this Code expire without payment having been made, the Tax and Customs Authority issues a certificate of debt on the basis of the information available to it for the purposes of enforced collection.
1 - Findos os prazos de pagamento previstos neste Código sem que o mesmo se mostre efetuado, é extraída pela Autoridade Tributária e Aduaneira certidão de dívida com base nos elementos de que disponha para efeitos de cobrança coerciva.
2. In cases of tax substitution, and in cases where the tax must be separately assessed and paid to the State, the Tax and Customs Authority, irrespective of any administrative-offence or criminal proceedings that may apply, notifies the paying entities to pay the tax and compensatory interest due within 30 days of the notification, with the consequences laid down in the preceding paragraph in the event of non-payment.
2 - Nos casos de substituição tributária, bem como nos casos em que o imposto deva ser autonomamente liquidado e entregue nos cofres do Estado, a Autoridade Tributária e Aduaneira, independentemente do procedimento contraordenacional ou criminal que no caso couber, notifica as entidades devedoras para efetuarem o pagamento do imposto e juros compensatórios devidos, no prazo de 30 dias a contar da notificação, com as consequências previstas no número anterior para a falta de pagamento.
The issue of a certificate of debt by the AT, the 30-day period for paying entities in tax substitution and autonomous assessment cases, and the reservation of administrative-offence or criminal proceedings are retained.
We prepare IRS returns for residents and non-residents, set up withholding for employers, and model salary versus dividends for company owners, 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.