Business and professional income not covered by the simplified regime is determined in accordance with the rules laid down in the Corporate Income Tax Code, except for Articles 51, 51-A, 51-B, 51-C and 54-A thereof, with the adaptations resulting from this Code.
Na determinação dos rendimentos empresariais e profissionais não abrangidos pelo regime simplificado, aplicam-se as regras estabelecidas no Código do IRC, com exceção do previsto nos artigos 51.º, 51.º-A, 51.º-B, 51.º-C e 54.º-A, com as adaptações resultantes do presente Código.
The list of CIRC articles excluded from the cross-reference (51, 51-A, 51-B, 51-C and 54-A) and its limitation to income outside the simplified regime 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.