1. An additional assessment is made whenever, after the tax has been assessed, it is found that tax higher than the tax assessed is due as a result of corrections made under Article 76(2) or of the determination of taxable income in the cases provided for in this Code.
1 - Procede-se a liquidação adicional sempre que, depois de liquidado o imposto, se verifique ser de exigir em virtude de correções efetuadas nos termos do disposto no n.º 2 do artigo 76.º ou de fixação do rendimento tributável, nos casos previstos neste Código, imposto superior ao liquidado.
2. An additional assessment is also made, where appropriate, as a result of:
2 - Procede-se ainda a liquidação adicional, sendo caso disso, em consequência de:
b) Errors of fact or law or omissions found in any assessment that have resulted in a loss to the State.
b) Erros de facto ou de direito ou omissões verificadas em qualquer liquidação, de que haja resultado prejuízo para o Estado.
The grounds for an additional assessment (corrections under Article 76(2), determination of taxable income, examination of accounts, and errors or omissions causing a loss to the State) 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.