In the cases provided for in Article 87, the Directorate-General for Taxation (DGCI), once it has all the information necessary to determine the tax or the compensatory interest, shall notify the taxable persons in accordance with the Code of Tax Procedure and Process.
Nos casos previstos no artigo 87.º, a Direcção-Geral dos Impostos, quando disponha de todos os elementos necessários ao apuramento do imposto ou dos juros compensatórios, procede à notificação dos sujeitos passivos, nos termos do Código de Procedimento e de Processo Tributário.
The reference to Article 87 and notification under the Code of Tax Procedure and Process once all information needed to determine the tax or compensatory interest is available 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.