1. The head of the competent tax office shall make an ex officio assessment of the tax where the taxable person fails to comply with the obligations laid down in Article 67(1)(b).
1 - O chefe do serviço de finanças competente procede à liquidação oficiosa do imposto quando o sujeito passivo não cumpra as obrigações previstas na alínea b) do n.º 1 do artigo 67.º
2. The assessment referred to in the preceding paragraph shall be based on information gathered during an inspection visit or other information available to the tax services.
2 - A liquidação referida no número anterior tem como base os elementos recolhidos em visita de fiscalização ou outros ao dispor dos serviços.
The head of the competent tax office makes the ex officio assessment where the obligations in Article 67(1)(b) are not complied with, on the basis of information from an inspection visit or otherwise available.
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.