1. Where property or values subject to tax have been omitted, or there are well-founded indications that acts or contracts have been performed or concluded with the aim of reducing the tax debt or obtaining other undue advantages, the powers of correction conferred on the tax administration by this Code or by other tax legislation apply.
1 - Em caso de omissão de bens ou valores sujeitos a tributação ou havendo indícios fundados de que foram praticados ou celebrados actos ou contratos com o objectivo de diminuir a dívida de imposto ou de obter outras vantagens indevidas, são aplicáveis os poderes de correcção atribuídos à administração fiscal pelo presente Código ou pelas demais leis tributárias.
2. Where it is found that an error of fact or of law was made in an assessment, resulting in loss to the State, and in cases where a valuation is to be carried out, the head of the tax office where the assessment was made or where the return was submitted for the purposes of Article 19(3) makes the appropriate additional assessment.
2 - Quando se verificar que nas liquidações se cometeu erro de facto ou de direito, de que resultou prejuízo para o Estado, bem como nos casos em que haja lugar a avaliação, o chefe do serviço de finanças onde tenha sido efectuada a liquidação ou entregue a declaração para efeitos do disposto no n.º 3 do artigo 19.º, promove a competente liquidação adicional.
3. The assessment may only be made within four years of the assessment to be corrected, except where it results from omitted property or values, in which case it may also be made later, without prejudice in all cases to Article 35.
3 - A liquidação só pode fazer-se até decorridos quatro anos contados da liquidação a corrigir, excepto se for por omissão de bens ou valores, caso em que poderá ainda fazer-se posteriormente, ficando ressalvado, em todos os casos, o disposto no artigo 35.º
4. The additional assessment must be notified to the taxpayer, as provided for in the Code of Tax Procedure and Process, so that the taxpayer may make payment and, where applicable, use the means of defence provided for therein.
4 - A liquidação adicional deve ser notificada ao sujeito passivo, nos termos previstos no Código de Procedimento e de Processo Tributário, a fim de efectuar o pagamento e, sendo caso disso, poder utilizar os meios de defesa aí previstos.
The grounds for an additional assessment, the competent head of tax office (including where the return was filed under Article 19(3)), the four-year time limit with no limit for omitted property or values subject to Article 35, and notification under the Code of Tax Procedure and Process 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.