1. Where, for reasons attributable to the tax services, tax higher than the tax due has been assessed, the assessment is reviewed ex officio under Article 78 of the General Tax Law.
1 - Quando, por motivos imputáveis aos serviços, tenha sido liquidado imposto superior ao devido, procede-se a revisão oficiosa da liquidação nos termos do artigo 78.º da lei geral tributária.
2. Once the assessment has been reviewed, the corresponding credit note is issued.
2 - Revisto o ato de liquidação, é emitida a consequente nota de crédito.
3. The claim to reimbursement of amounts unduly collected may be satisfied by payment order or by set-off as provided for by law.
3 - O crédito ao reembolso de importâncias indevidamente cobradas pode ser satisfeito por ordem de pagamento ou por compensação nos termos previstos na lei.
The condition that the excess be attributable to the tax services, the reference to Article 78 of the General Tax Law and the means of refund (payment order or set-off) 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.