1. Compliance with the obligations imposed by this legislation is supervised generally, within the limits of their respective powers, by all authorities, local authorities, public offices and public-interest legal persons and, in particular, by the Directorate-General for Taxation.
1 - O cumprimento das obrigações impostas por este diploma é fiscalizado, em geral, e dentro dos limites da respectiva competência, por todas as autoridades, autarquias locais, repartições públicas e pessoas colectivas de utilidade pública, e, em especial, pela Direcção-Geral dos Impostos.
2. The services of the Directorate-General for Taxation, in particular the tax offices, must check the documents sent to them by any entities under the preceding articles or other legal provisions, making any assessments or revisions of assessments that are due, including those resulting from the improper recognition of tax benefits, without prejudice to any liability attributable to the person who performed the act.
2 - Os serviços da Direcção-Geral dos Impostos, em especial os serviços de finanças, devem verificar os documentos que, nos termos dos artigos anteriores ou de outras disposições legais, lhes forem enviados por quaisquer entidades, promovendo as liquidações ou reforma das mesmas a que houver lugar, incluindo as motivadas por reconhecimento indevido de benefícios fiscais, sem prejuízo da responsabilidade que for de imputar ao autor do acto.
3. In the case of the acquisition of a property or a separate unit (fração autónoma) of an urban property intended for housing, the check referred to in the preceding paragraph is carried out, in particular, through the administrative procedure for recognition of a tax benefit for IMT purposes.
3 - No caso de se tratar de aquisição de prédio ou fracção autónoma de prédio urbano destinado a habitação, a verificação a que se refere o número anterior é feita, designadamente, através do processo administrativo de reconhecimento de benefício fiscal em sede de IMT.
The general supervisory duty of public bodies, the specific duty of the DGCI and tax offices to check documents and correct assessments (including for improperly recognised tax benefits), and the check via the benefit-recognition procedure for housing acquisitions are retained.
We calculate IMT and stamp duty before you sign, check exemptions and the rate that applies to your buyer structure, and handle the property side of company and holding set-ups, in English. A written answer and a fixed quote within one working day.
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.