1. IRS must be paid in the year following that to which the income relates, within the following time limits:
1 - O IRS deve ser pago no ano seguinte àquele a que respeitam os rendimentos nos seguintes prazos:
a) By 31 August, where the assessment is made within the time limit laid down in Article 77(a);
a) Até 31 de agosto, quando a liquidação seja efetuada no prazo previsto na alínea a) do artigo 77.º;
c) By 31 December, where the assessment is made within the time limit laid down in Article 77(c).
c) Até 31 de dezembro, quando a liquidação seja efetuada no prazo previsto na alínea c) do artigo 77.º
2. In the cases provided for in Article 76(1)(b), any compensatory interest found to be due is added to the tax.
2 - Nos casos previstos na alínea b) do n.º 1 do artigo 76.º, ao imposto são acrescidos os juros compensatórios que se mostrarem devidos.
3. Amounts actually withheld or paid under Articles 98 to 102 are deducted from the tax for the year in which the withholding or payment took place.
3 - As importâncias efetivamente retidas ou pagas nos termos dos artigos 98.º a 102.º são deduzidas ao valor do imposto respeitante ao ano em que ocorreu a retenção ou pagamento.
The 31 August and 31 December payment deadlines and their link to Article 77(a) and (c), and the deduction of amounts withheld or paid under Articles 98 to 102, 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.