Decreto-Lei n.º 270/80, de 09 de Agosto de 1980
Decreto-Lei n.º 270/80 de 9 de Agosto As alterações ao Código do Imposto Complementar efectuadas pelo Decreto-Lei n.º 183-F/80, de 9 de Junho, e no uso da autorização legislativa contida na Lei do Orçamento Geral do Estado para 1980, aprovada em Maio pela Assembleia da República, obrigaram à elaboração de nova declaração modelo n.º 1 e seus anexos em período muito próximo do prazo estabelecido no Código para apresentação da declaração pelos contribuintes pessoas singulares.
Também a campanha de combate à evasão e fraude fiscais motivou um espectacular afluxo de novos contribuintes na procura de impressos modelo n.º 1.
Em virtude de tudo isto, torna-se necessária a fixação de novos prazos para a apresentação da declaração e liquidação do imposto.
Assim: O Governo decreta, nos termos da alínea a) do n.º 1 do artigo 201.º da Constituição, o seguinte: Artigo 1.º - 1 - É prorrogado até 14 de Agosto de 1980 o prazo fixado na primeira parte do artigo 11.º do respectivo Código para a apresentação da declaração modelo n.º 1 do imposto complementar, secção A, relativamente aos rendimentos de 1979.
2 - Nos casos em que o contribuinte não tenha optado pela autoliquidação nos termos do artigo seguinte, a liquidação do imposto, a remessa aos contribuintes da nota demonstrativa dessa liquidação e a entrega dos conhecimentos aos tesoureiros da Fazenda Pública, nos casos em que a declaração deve ser apresentada dentro do prazo fixado no número anterior, serão efectuadas até ao dia 17 de Outubro de 1980, decorrendo no mês imediato o prazo para a cobrança à boca do cofre.
Art. 2.º Os contribuintes do imposto complementar, secção...
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