On completion of the review procedure provided for in the General Tax Law, the tax shall be deemed to have been assessed, and the taxable person shall be notified in accordance with and for the purposes of Article 28.
Concluído o procedimento de revisão previsto na lei geral tributária, considera-se efectuada a liquidação do imposto, notificando-se o sujeito passivo nos termos e para os efeitos do artigo 28.º
The assessment is deemed made on completion of the review procedure under the General Tax Law, with notification under Article 28.
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.