1. If the tax is not paid before the act or event transferring the property or, where it should have been requested, its assessment is not requested within the time limits laid down for payment in Article 36, the head of the tax office makes an ex officio assessment and notifies the taxpayer to pay within 30 days, without prejudice to compensatory interest and to any applicable penalty.
1 - Se o imposto não for pago antes do acto ou facto translativo, ou a sua liquidação não for pedida, devendo-o ser, dentro dos prazos fixados para o pagamento no artigo 36.º, o chefe de finanças promove a sua liquidação oficiosa e notifica o sujeito passivo para pagar no prazo de 30 dias, sem prejuízo dos juros compensatórios e da sanção que ao caso couber.
2. Where the taxpayer requests the assessment after the act or event transferring the property or after the time limits provided for in Article 36 have elapsed, the tax must be paid on the same day, without prejudice to compensatory interest and to any applicable penalty.
2 - Sendo a liquidação requerida pelo sujeito passivo depois do acto ou facto translativo ou de decorridos os prazos previstos no artigo 36.º, o imposto deve ser pago no próprio dia, sem prejuízo dos juros compensatórios e da sanção que ao caso couber.
3. Where the tax, once assessed, is not paid by the end of the time limits referred to in paragraphs 1 and 2, late-payment interest shall begin to accrue and the competent services shall issue a certificate of debt for enforced collection.
3 - Quando o imposto, depois de liquidado, não for pago até ao termo dos prazos a que referem os n.os 1 e 2, começarão a contar-se juros de mora e será extraída pelos serviços competentes certidão de dívida para cobrança coerciva.
The ex officio assessment with a 30-day payment period, same-day payment where the assessment is requested late, the reservation of compensatory interest and penalties, and late-payment interest and enforced collection after the time limits in paragraphs 1 and 2 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.