Aviso n.º DIAV125/95, de 24 de Maio de 1995
AVISO.- EM CUMPRIMENTO DO DISPOSTO NO N. 2 DO ART 37 DO CODIGO DO PROCESSO ADMINISTRATIVO E NOS TERMOS DO N. 3 DO DESP 9/94-XII, DE 15-3, PUBLICADO NO DR, 2, 79/94, DE 5-4, E DO N. 2 DO DESP 23/94, DE 26-5, PUBLICADO NO DR, 2, 147/94, DE 28-6, O SUBDIRECTOR-GERAL JOSÉ RODRIGO DE CASTRO, POR DESPACHO DE 10-5-95, SUBDELEGA NOS DIRECTORES DE SERVIÇOS AS SEGUINTES COMPETENCIAS SUBDELEGADAS: A) NO DIRECTOR DOS SERVIÇOS DO IRS EM EXERCÍCIO, JOAQUIM ANTÓNIO ÁGUEDA PETISCA: 1) DISPENSAR A OBRIGAÇÃO DE PASSAR RECIBO RELATIVAMENTE A ACTIVIDADES PROFISSIONAIS EM QUE SEJA ESPECIALMENTE DIFICIL O SEU CUMPRIMENTO, NOS TERMOS DO ART 107, N. 2, DO CODIGO DO IMPOSTO SOBRE O RENDIMENTO DAS PESSOAS SINGULARES, 2) APRECIAR EXPOSIÇÕES, REQUERIMENTOS, QUEIXAS OU MEMORIAIS EM MATÉRIA DE IRS, IMPOSTO PROFISSIONAL E IMPOSTO COMPLEMENTAR, SECÇÃO A, EXCEPT O QUANTO A FIXAÇÃO DE DOUTRINA INOVADORA, 3) APRECIAR OS PEDIDOS DE RESTITUIÇÃO DE IMPORTÂNCIAS ARRECADADAS PELO ESTADO NOS ÚLTIMOS CINCO ANOS E CONSIDERADAS INDEVIDAS, DESDE QUE NAO CONTRARIE PARECER JURÍDICO DO MINISTÉRIO (ART. 36, N. 1, E SEU ÚNICO DA LEI DE 9-9-08), COM O LIMITE DE 1000 CONTOS, 4) AUTORIZAR A PASSAGEM DE CERTIDOES SOBRE ASSUNTOS DA COMPETENCIA DOS RESPECTIVOS SERVIÇOS (ART. 3, AL. B), DO DEC.-LEI 48 059, DE 23-11-67), B) NO DIRECTOR DOS SERVIÇO DO IRC, MANUEL SOUSA FERNANDES DE MEIRELES: 1) AUTORIZAR PARA ENTIDADES COM SEDE OU DIRECÇÃO EFECTIVA EM PORTUGAL A ADOPÇÃO DE UM PERIODO ANUAL DE IMPOSTO DIFERENTE DO ANO CIVIL, NOS TERMOS DO ART. 7, N. 3, DO CODIGO DO IMPOSTO SOBRE O RENDIMENTO DAS PESSOAS COLECTIVAS (IRC), 2) APRECIAR EXPOSIÇÕES, REQUERIMENTOS, QUEIXAS OU MEMORIAIS EM MATÉRIA DE IRC, IMPOSTO COMPLEMENTAR, SECAO B, IMPOSTO DE MAIS VALIAS, EXCEPTO QUANTO A FIXAÇÃO DE DOUTRINA INOVADORA, 3) APRECIAR OS PEDIDOS DE RESTITUIÇÃO DE IMPORTÂNCIAS ARRECADADAS PELO ESTADO NOS ÚLTIMOS CINCO ANOS E CONSIDERADAS INDEVIDAS, DESDE QUE NAO CONTRARIE PARECER JURÍDICO DO MINISTÉRIO (ART. 36, N. 1, E O SEU # ÚNICO DA LEI DE 9-9-08), COM O LIMITE DE 1000 CONTOS, 4) RESOLVER OS PEDIDOS DE RECONHECIMENTO DE ISENÇÃO DE...
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