Where the tax assessed or determined by the Tax and Customs Authority, plus any compensatory interest due, is not paid within the time limit for payment, late-payment interest begins to accrue under Article 44 of the General Tax Law.
Quando o imposto liquidado ou apurado pela Autoridade Tributária e Aduaneira, acrescido dos juros compensatórios eventualmente devidos, não for pago no prazo em que o deva ser, começam a contar-se juros de mora nos termos previstos no artigo 44.º da lei geral tributária.
The reference to Article 44 of the General Tax Law and the inclusion of any compensatory interest in the amount on which late-payment interest runs are retained.
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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.