Aviso (extracto) 5265/2007, de 21 de Março de 2007
Aviso (extracto) n.o 5265/2007
Subdelegaçáo de competências
No uso das autorizaçóes constantes da parte I, alínea a), n.o 4, e da parte II, alínea a), n.o 1, do despacho, do director de finanças do Porto, n.o 7966/2006, de 20 de Março, publicado no Diário da República, 2.a série, n.o 70, de 7 de Abril de 2006, e ao abrigo do disposto no artigo 62.o da lei geral tributária e no artigo 36.o do Código do Procedimento Administrativo, subdelego as competências que se indicam e pela forma seguinte:
1 - No chefe da Divisáo de Inspecçáo V, licenciado António Rui de Azevedo Gonçalves, e nas suas faltas, ausências ou impedimentos no chefe de equipa que o substitua, as seguintes competências relativamente àquela Divisáo:
1.1 - Gestáo e coordenaçáo da unidade orgânica que dirigem;
1.2 - Determinaçáo do recurso à avaliaçáo indirecta nos termos previstos no artigo 39.o do Código do IRS, no artigo 54.o do Código do IRC, no artigo 84.o do Código do IVA e nos artigos 87.o a 90.o da LGT;
1.3 - Prática dos actos necessários, em conformidade com o disposto no artigo 46.o do RCPIT, à credenciaçáo dos técnicos designados para a realizaçáo das acçóes de inspecçáo previamente programadas, incluindo as alteraçóes previstas no artigo 15.o do mesmo diploma;
1.4 - Fixaçáo dos prazos para audiçáo prévia no âmbito dos procedimentos de inspecçáo tributária, de acordo com o disposto no artigo 60.o, n.o 3, da LGT e no artigo 60.o, n.os 1 e 2, do RCPIT, bem como praticar todos os actos subsequentes até à conclusáo dos referidos procedimentos;
1.5 - Autorizaçáo de ampliaçáo do prazo de conclusáo dos procedimentos de inspecçáo, nos termos das alíneas a) e b) do n.o 3
do artigo 36.o do RCPIT;
1.6 - Sancionamento de todos os relatórios das acçóes de inspecçáo realizadas, em conformidade com o disposto no n.o 6 do artigo 62.o do RCPIT, bem como de todas as informaçóes...
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