Aviso n.º 15659/98(2ªSérie), de 02 de Outubro de 1998
Aviso n.º 15659/98 (2.' Série). - Para os devidos efeitos, publica-se a delegação de competências do director distrital de Finanças de Lisboa no director de Finanças, José Manuel Martins (área oriental), tal como se indica: l - Nos termos do n.º 2 do artigo 99.º do CPT, aprovado pelo Decreto-Lei n.º 154/91, de 23 de Abril, a competência para a decisão das reclamações graciosas a que se refere o artigo 95.º do mesmo Código, com excepção dos aderentes ao Decreto-Lei n.º 124/96, de 10 de Agosto, de valor superior a 10 000 contos.
2 - Nos termos do n.º 8 do artigo 130.º do CPT, a competência para se pronunciar sobre a procedência das impugnações, com excepção dos aderentes ao Decreto-Lei n.º 124/96, de 10 de Agosto, de valor superior a 10 000 contos.
3 - Proferir ordens de serviço com vista à elaboração das informações de matéria de facto pertinentes no que respeita a processos de reclamação graciosa e ou impugnações judiciais.
4 - Nos termos do n.º 3 do artigo 205.º do CPT, a competência para aplicar as coimas a que se refere o artigo 54.º do regime jurídico das infracções fiscais não aduaneiras (RJIFNA), até ao montante de 5000 contos, bem como apreciar os pedidos de redução das mesmas e arquivar os processos de contra-ordenação.
5 - Nos termos da alínea b) do artigo 280.º, a competência para autorizar o pagamento em prestações, e do artigo 282.º do CPT, apreciar as garantias aí estabelecidos até ao montante de 5000 contos.
6 - As competências necessárias para gerir a Divisão da Justiça Tributária, nomeadamente: 6.1 - Orientar, coordenar e controlar a actividade dos serviços locais compreendidos nas respectivas áreas funcionais e fiscais; 6.2 - Elaboração dos mapas mensais 15 G1 da área da justiça tributária, bem como do mapa mensal de controlo de processos administrativos, designadamente reclamações graciosas e recursos...
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