1. The acts of fixing or alteration provided for in Article 65 are always notified to the taxpayers, together with the statement of reasons for them.
1 - Os atos de fixação ou alteração previstos no artigo 65.º são sempre notificados aos sujeitos passivos, com a respetiva fundamentação.
2. The statement of reasons must set out, even if briefly, the factual and legal grounds for the decision; the adoption of grounds which, owing to obscurity, contradiction or insufficiency, do not specifically clarify the reasoning for the decision is equivalent to a lack of a statement of reasons.
2 - A fundamentação deve ser expressa através de exposição, ainda que sucinta, das razões de facto e de direito da decisão, equivalendo à falta de fundamentação a adoção de fundamentos que, por obscuridade, contradição ou insuficiência, não esclareçam concretamente a sua motivação.
The duty always to notify fixing or alteration acts with reasons, and the equivalence of obscure, contradictory or insufficient reasons to a lack of reasons, 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.