1. Whenever the assessment of tax due is delayed for reasons attributable to the taxpayer, compensatory interest shall be added to the tax under Article 35 of the General Tax Law.
1 - Sempre que, por facto imputável ao sujeito passivo, for retardada a liquidação de imposto devido, a este acrescerão juros compensatórios nos termos do artigo 35.º da Lei Geral Tributária.
2. Interest shall be calculated daily from the end of the time limit for requesting the assessment until the date on which the failure is remedied, within the time limit laid down in Article 35 of this Code.
2 - Os juros serão contados dia a dia, desde o termo do prazo para o pedido de liquidação até à data em que a falta for suprida, dentro do prazo fixado no artigo 35.º do presente Código.
The cross-reference to Article 35 of the General Tax Law, daily calculation of interest from the end of the period for requesting the assessment, and the limit by reference to Article 35 of this Code 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.