Except where the simplified taxation regime is applied without corrections being made on the basis of another indirect method, the taxpayer may request a review of the taxable base fixed by indirect methods, under Articles 91 et seq. of the General Tax Law.
O sujeito passivo pode, salvo em caso de aplicação de regime simplificado de tributação em que não sejam efetuadas correções com base noutro método indireto, solicitar a revisão da matéria tributável fixada por métodos indiretos, nos termos do artigo 91.º e seguintes da lei geral tributária.
The exception for the simplified regime without corrections by another indirect method and the reference to Articles 91 et seq. of the General Tax Law 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.