Decreto-Lei n.º 343/77, de 19 de Agosto de 1977
Decreto-Lei n.º 343/77 de 19 de Agosto Havendo interesse em incrementar o uso do cheque e tendo em conta os aspectos de produtividade nos serviços bancários, reconhece-se a necessidade da racionalização dos processos da sua produção e dos métodos de tratamento.
Assim, a par da introdução de um modelo de cheque normalizado, deseja-se que o mesmo esteja em condições de poder vir a ter, ulteriormente, um tratamento mecanizado.
A existência do actual selo em relevo e o próprio sistema de selagem constituem inconvenientes que importa ultrapassar.
Nestes termos: O Governo decreta, nos termos da alínea a) do n.º 1 do artigo 201.º da Constituição, o seguinte: Artigo 1.º Os artigos 94.º a 100.º do Regulamento do Imposto do Selo, aprovado pelo Decreto n.º 12700, de 20 de Novembro de 1926, passam a ter a seguinte redacção: Art. 94.º O selo dos cheques de que tratam os artigos 46.º e 47.º da Tabela Geral do Imposto do Selo será pago antes de os cheques circularem ou serem entregues às entidades que requisitaram a sua impressão às instituições de crédito.
§ único. Além de obedecerem à norma portuguesa legalmente aprovada, os cheques são numerados por séries e, dentro destas, por números, não carecendo da aposição de qualquer indicativo, nota ou verba relativa ao pagamento do respectivo imposto.
Art. 95.º A impressão dos cheques é feita pelas instituições de crédito para uso das entidades emitentes que nelas tenham disponibilidades.
§ único. As entidades privadas que não sejam instituições de crédito só podem mandar imprimir os seus próprios cheques por intermédio de instituição de crédito onde essas entidades tenham conta e desde que obedeçam a norma aprovada.
Artigo 96.º O selo dos cheques de que trata o artigo 94.º é devido pelas instituições de crédito mencionadas no artigo anterior e, no caso previsto do § único do mesmo artigo, pelas entidades nele referidas, de quem as instituições de crédito devem cobrar oimposto.
Art. 97.º As instituições de crédito referidas nos artigos anteriores são as únicas responsáveis pelo imposto do selo de cheques que imprimirem e daqueles...
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