Article 49 – Calculation of Time Periods
In all events, the following rules shall be considered when calculating time periods:
- The day of notification or the day of occurrence of the event by reason of which
the time period began shall not be included therein.
- If the last day of the time period is not a Business Day, the time period shall be
extended to the next Business Day.
- Time periods and due dates provided for in this Decree-Law and the Tax Law shall
be calculated according to the Gregorian calendar.