LGT
Published 5 November 2026, 22:39
LGT — Lei Geral Tributária (General Tax Law)
The main law of the tax system, covering taxpayers' rights and obligations, deadlines, liability and interest. Article 44 deals with interest for late payment, and article 19 with the obligation to report a change of tax address.
Where you come across it. A dispute with the tax authority, its letters and decisions, questions about residence and deadlines.
Some obligations in this law are not, in practice, enforced with penalties, but do not count on that: the tax and interest can still be assessed later.