1. The representative may withdraw from the representation under the general rules by written notice to the represented person, sent to the latter’s last known address.
1 - O representante pode renunciar à representação nos termos gerais, mediante comunicação escrita ao representado, enviada para a última morada conhecida deste.
2. The withdrawal takes effect vis-à-vis the Tax and Customs Authority when notified to it, and the Authority must make the necessary changes within 90 days of that notification.
2 - A renúncia torna-se eficaz relativamente à Autoridade Tributária e Aduaneira quando lhe for comunicada, devendo esta, no prazo de 90 dias a contar dessa comunicação, proceder às necessárias alterações.
The written notice to the represented person’s last known address, the effect vis-à-vis the AT only from notification to it and the AT’s 90-day time limit 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.