Aviso n.º 25167/2008, de 17 de Outubro de 2008
Aviso n. 25167/2008
Delegaçáo de competências
Nos termos do artigo 62. da Lei Geral Tributária, Vítor Augusto Gonçalves Magalháes, TAT 1, chefe do Serviço de Finanças de Braga 1, delega no TAT 2, Carlos Alberto do Espírito Santo, a exercer funçóes de chefe de finanças -adjunto de nível 1, em regime de substituiçáo, por vacatura do lugar na Secçáo de Cobrança deste Serviço de Finanças, as seguintes competências, para além das de carácter geral, descritas nos pontos II e III da minha delegaçáo de competências de 31 de Maio de 2005, publicada no Julho de 2005, que compete:
Autorizar o funcionamento das caixas no SLC;
Efectuar o encerramento informático da Tesouraria;
Assegurar o depósito diário das receitas cobradas na conta bancária expressamente indicada para o efeito pelo IGCP;
Efectuar a requisiçáo de valores selados e impressos à INCM;
Efectuar a conferência e assinatura do serviço de contabilidade;
Efectuar a conferência dos valores entrados e saídos da Tesouraria;
Realizar os balanços previstos na lei;
Proceder à notificaçáo dos autores materiais de alcance;
Proceder à elaboraçáo do auto de ocorrência no caso de alcance náo satisfeito pelo autor;
Proceder à anulaçáo de pagamentos motivados por má cobrança e providenciar à remessa de suportes de informaçáo sobre as referidas anulaçóes aos serviços que administram e liquidam as receitas;
Proceder ao estorno de receita motivada por erros de classificaçáo, elaborar os respectivos mapas de movimentos escriturais - CT 2 e de conciliaçáo - e comunicar à DF e IGCP, respectivamente, se for caso disso;
Registar as entradas e saídas de valores selados e Impressos no
SLC;
Analisar e autorizar a eliminaçáo de registo de pagamentos no SLC motivados por erros detectados no respectivo acto, sob proposta escrita do respectivo funcionário responsável;
Manter os diversos elementos de escrituraçáo a que se refere o regulamento das entradas e saídas de fundos, contabilizaçáo e controlo das operaçóes de Tesouraria e funcionamento das caixas devidamente escriturados, salvo aqueles que sáo automaticamente gerados...
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