Decreto-Lei n.º 257/89, de 14 de Agosto de 1989
Decreto-Lei n.º 257/89 de 14 de Agosto Através do Decreto-Lei n.º 66/89, de 2 de Março, foi instituído um regime tendente ao desagravamento e à simplificação do pagamento do imposto complementar relativo a rendimentos auferidos em 1988, a efectuar em 1989.
Em complemento das facilidades acima referidas, e tendo em vista possibilitar aos contribuintes a opção pelo regime de desconto que entenderem ser o mais favorável ao seu caso, sem considerações sobre o eventual desconhecimento dos rendimentos colectáveis e colectas dos imóveis de que são proprietários ou por não haverem obtido em tempo o rendimento colectável fixado para efeitos de imposto profissional, entendeu-se oportuno proceder a ajustamentos nos prazos previstos no citado diploma para a autoliquidação facultativa, com os descontos de 20% e 18%, respectivamente em Junho, Julho e Agosto.
Por último, altera-se ainda o mês de vencimento da primeira prestação para pagamento do imposto complementar dos contribuintes que não aufiram rendimentos da indústria agrícola ou da contribuição industrial, em consequência do protelamento para Agosto da possibilidade da autoliquidação com benefício, tendo em vista possibilitar aos serviços realizar em tempo útil os procedimentos técnicos e administrativos relativos à liquidação do imposto.
Assim: No uso da autorização legislativa concedida pelo artigo 45.º da Lei n.º 114/88, de 30 de Dezembro, e nos termos das alíneas a) e b) do artigo 201.º da Constituição, o Governo decreta o seguinte: Artigo 1.º Os artigos 3.º e 4.º do Decreto-Lei n.º 66/89, de 2 de Março, passam a ter a seguinte redacção: Art. 3.º - 1 - O imposto complementar, secção A, relativo aos rendimentos do ano de 1988 de importância igual ou superior a 20000$00 poderá ser pago em prestações iguais, anuais, sem juros, até ao máximo de três anos, não podendo nenhuma delas ser inferior a 10000$00.
2 - Tratando-se de contribuintes que aufiram rendimentos sujeitos a imposto sobre a...
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