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July 30, 2026
This legal provision, Article 63 of a Resolution, clarifies the procedure for managing tax periods when a registrant loses capacity. It mandates that the current tax period concludes on the day before incapacitation occurs. A new tax period commences on the day of incapacitation, registered in the name of the legal representative. The text defines an incapacitated person as a registrant who dies, is liquidated, enters receivership, or becomes bankrupt. For all VAT purposes under the Decree-Law and this Resolution, the legal representative is treated as the registrant throughout the period of incapacitation.
Part 14 - Tax Returns and Tax Periods
Article 63 - Tax Periods in the Case of Loss of Capacity
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