1. Without prejudice to the provisions of this Code, tax shall be assessed on the basis of presumptions or indirect methods in the cases and under the conditions laid down in Articles 87 and 89 of the General Tax Law, in accordance with Article 90 of that Law.
1 - Sem prejuízo do disposto no presente Código, a liquidação do imposto com base em presunções ou métodos indirectos efectua-se nos casos e condições previstos nos artigos 87.º e 89.º da lei geral tributária, seguindo os termos do artigo 90.º da referida lei.
2. The application of indirect methods under the preceding paragraph shall be the responsibility of the director of finance for the area of the taxable person’s domicile, seat, place of effective management or fixed establishment, or of the official to whom that director has delegated this competence.
2 - A aplicação de métodos indirectos nos termos do número anterior cabe ao director de finanças da área do domicílio, sede, direcção efectiva ou estabelecimento estável do sujeito passivo ou ao funcionário em quem ele tiver delegado essa competência.
The references to Articles 87, 89 and 90 of the General Tax Law and the competence of the director of finance (or delegate) of the area of the taxable person’s domicile, registered office, place of effective management or permanent establishment 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.