1. Specific supervision of compliance with this Code is governed by Article 63 of the General Tax Law, approved by Decree-Law No. 398/98 of 17 December, and by the Supplementary Rules on Tax Inspection Procedure, approved by Article 1 of Decree-Law No. 413/98 of 31 December.
1 - A fiscalização em especial das disposições do presente Código rege-se pelo disposto no artigo 63.º da lei geral tributária, aprovada pelo Decreto-Lei n.º 398/98, de 17 de Dezembro, e no Regime Complementar do Procedimento de Inspecção Tributária, aprovado pelo artigo 1.º do Decreto-Lei n.º 413/98, de 31 de Dezembro.
2. Departments, establishments and bodies of the State, of the Autonomous Regions and of local authorities, including those with administrative or financial autonomy, even where they have legal personality, associations and federations of municipalities, other legal persons governed by public law, private social solidarity institutions and public undertakings must submit the recapitulative list (mapa recapitulativo) provided for in Article 29(1)(f).
2 - Os serviços, estabelecimentos e organismos do Estado, das Regiões Autónomas e das autarquias locais, incluindo os dotados de autonomia administrativa ou financeira, ainda que personalizados, as associações e federações de municípios, bem como outras pessoas colectivas de direito público, as instituições particulares de solidariedade social e as empresas públicas devem entregar o mapa recapitulativo previsto na alínea f) do n.º 1 do artigo 29.º
The references to Article 63 of the General Tax Law, the Supplementary Rules on Tax Inspection Procedure and the obligation of public bodies to submit the recapitulative list under Article 29(1)(f) are retained.
We register foreign-owned companies for VAT, set up invoicing, file periodic returns and recapitulative statements, and check place-of-supply and exemption positions, 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.