3. In the event of loss, the Tax and Customs Authority may require a duplicate, which for all purposes bears the date on which the return is proven to have been delivered or dispatched.
3 - Ocorrendo extravio, a Autoridade Tributária e Aduaneira pode exigir segunda via, que, para todos os efeitos, tem a data em que, comprovadamente, haja sido entregue ou expedida a declaração.
Paragraphs 1 and 2 are shown as repealed; paragraph 3 keeps the AT’s power to require a duplicate dated as of the proven delivery or dispatch of the return.
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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.