Decreto-Lei n.º 53/78, de 01 de Abril de 1978
Decreto-Lei n.º 53/78 de 1 de Abril A liquidação das contribuições e impostos nem sempre se pode efectuar no período legal. Sofre por vezes atrasos: umas vezes são derivados dos próprios serviços da Direcção-Geral das Contribuições e Impostos; outras vezes resultam da falta de colaboração dos contribuintes.
Esses atrasos têm como efeito, na maior parte dos casos, cumular as liquidações atrasadas com a liquidação do imposto a pagar no ano da regularização, o que cria dificuldades aos contribuintes.
Assim, permite-se que o pagamento das contribuições e impostos liquidados, nestas condições, seja feito em prestações.
Esta prática já foi utilizada nos anos de 1976 e 1977 com bons resultados, tudo aconselhando que se mantenha durante o ano de 1978.
Nestes termos: O Governo decreta, nos termos da alínea a) do n.º 1 do artigo 201.º da Constituição, o seguinte: Artigo único. - 1 - Nos casos de liquidação, fora dos prazos normais, das contribuições industrial e predial, do imposto profissional, do imposto de capitais (secção A) e do imposto criado pelo artigo 8.º da Lei n.º 2111, de 21 de Dezembro de 1961, e mantido nos anos de 1974 e 1975 pelo artigo 14.º, respectivamente da Lei n.º 7/73, de 22 de Dezembro, e do Decreto-Lei n.º 809/74, de 31 de Dezembro, respeitantes a rendimentos dos anos anteriores ao de 1977, e, bem assim, do imposto complementar (secções A e B) incidente sobre os rendimentos de 1973, cuja notificação de pagamento nos termos da legislação em vigor tenha lugar no ano de 1978, deverão, tratando-se de cobrança virtual por falta de pagamento eventual do prazo de notificado e no...
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