Part 6 - General Provisions
Chapter 2 - Time Periods and Lapse of Time
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.