1. Taxable persons and persons jointly and severally or secondarily liable for payment of the tax may lodge an administrative appeal in the cases provided for in this Code, or file an administrative complaint against the assessment or bring a judicial challenge against it, on the grounds and under the terms laid down in the Code of Tax Procedure and Process.
1 - Os sujeitos passivos e as pessoas solidária ou subsidiariamente responsáveis pelo pagamento do imposto podem recorrer hierarquicamente nos casos previstos neste Código, reclamar contra a respectiva liquidação ou impugná-la, com os fundamentos e nos termos estabelecidos no Código de Procedimento e de Processo Tributário.
3. Assessments may be annulled only where it is proven that the tax was not included in the invoice issued to the acquirer under Article 37.
3 - As liquidações só podem ser anuladas quando esteja provado que o imposto não foi incluído na fatura passada ao adquirente nos termos do artigo 37.º
4. Notifications made under Articles 91, 92 and 93(1) shall state the factual and legal grounds for determining the tax debt, as well as the criteria and calculations underlying the amounts determined.
4 - As notificações efectuadas nos termos dos artigos 91.º, 92.º e 93.º, n.º 1, devem indicar as razões de facto e de direito da determinação da dívida de imposto, bem como os critérios e cálculos subjacentes aos montantes apurados.
5. The time limits for the administrative complaints or judicial challenges provided for in paragraph 2 shall run from the day following the end of the period referred to in Article 78(3) and (6).
5 - Os prazos para as reclamações ou impugnações previstas no n.º 2 contam-se a partir do dia imediato ao final do período referido nos n.os 3 e 6 do artigo 78.º
Who may appeal (taxable persons and persons jointly and severally or secondarily liable), the inadmissibility where the assessment may still be corrected under Article 78 or the missing periodic return (Article 88) has not been filed, the annulment condition linked to Article 37, and the cross-references to Articles 91, 92, 93(1) and 78(3) and (6) 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.