1. Where the tax owed has been assessed by the competent services of the Directorate-General for Taxation (DGCI) and the set-off against a VAT refund provided for in Article 89 or 90 of the Code of Tax Procedure and Process has been made, the taxable person shall be notified in accordance with that Code.
1 - Nos casos em que o imposto em dívida tenha sido liquidado pelos serviços competentes da Direcção-Geral dos Impostos e haja sido efectuada a compensação prevista nos artigos 89.º ou 90.º do Código de Procedimento e de Processo Tributário com reembolso do IVA, é o sujeito passivo notificado nos termos daquele diploma.
2. The time limit for an administrative appeal, an administrative complaint and a judicial challenge shall run from the day following receipt of the notification referred to in the preceding paragraph, and the competence referred to in Article 75(1) and Article 112 of the Code of Tax Procedure and Process shall lie with the director of the Refund Services Directorate.
2 - O prazo para o recurso hierárquico, para a reclamação e para a impugnação judicial conta-se a partir do dia imediato ao da recepção da notificação a que se refere o número anterior, atribuindo-se a competência a que se refere o n.º 1 do artigo 75.º e o artigo 112.º do Código de Procedimento e de Processo Tributário ao director de serviços de reembolsos.
3. The petitions referred to in paragraph 2 may be lodged with the Refund Services Directorate or with the competent tax office; in the latter case, once the tax office has added a report with the information available to it, they shall be forwarded immediately to that Directorate.
3 - As petições a que se refere o n.º 2 podem ser entregues na direcção de serviços de reembolsos ou no serviço de finanças competente, caso em que, uma vez informadas com os elementos ao seu dispor, são de imediato remetidas àquela direcção de serviços.
The references to Articles 89 and 90, Article 75(1) and Article 112 of the Code of Tax Procedure and Process, the competence of the director of refund services and the start of the time limit on the day after receipt of the notification 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.