Where, through tax substitution, this Code requires all or part of the IRS to be paid by a person other than the person in respect of whom the conditions for the tax are met, the withholding agent is regarded, for all legal purposes, as the principal debtor of the tax, subject to Article 103.
Quando, através de substituição tributária, este Código exigir o pagamento total ou parcial do IRS a pessoa diversa daquela em relação à qual se verificam os respetivos pressupostos, considera-se a substituta, para todos os efeitos legais, como devedor principal do imposto, ressalvado o disposto no artigo 103.º
The rule that the withholding agent is the principal debtor of the tax for all legal purposes, and the reservation for Article 103, 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.