1. Returns must be signed by the taxpayers or by their legal or appointed representatives, or by an agent acting without authority (gestor de negócios), duly identified.
1 - As declarações devem ser assinadas pelos sujeitos passivos ou pelos seus representantes, legais ou voluntários, ou por gestor de negócios, devidamente identificados.
2. Returns that are not duly signed are rejected, without prejudice to the penalties laid down for failure to file them.
2 - São recusadas as declarações que não estiverem devidamente assinadas, sem prejuízo das sanções estabelecidas para a falta da sua apresentação.
3. Where filing obligations are complied with by electronic data transmission, the authenticity of the returns is certified by affixing an electronic signature or by alternative procedures, as laid down by order (portaria) of the Minister of Finance.
3 - Sempre que o cumprimento das obrigações declarativas se faça por meio de transmissão eletrónica de dados, a certificação da respetiva autenticidade é feita por aposição de assinatura eletrónica ou por procedimentos alternativos, consoante o que seja definido em portaria do Ministro das Finanças.
Who may sign returns, the rejection of unsigned returns without prejudice to penalties for non-filing and the electronic-signature rule by order of the Minister of Finance 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.