Decreto-Lei n.º 18/79, de 09 de Fevereiro de 1979
Decreto-Lei n.º 18/79 de 9 de Fevereiro Continuando a verificar-se atrasos nas liquidações das contribuições e impostos, impõe-se, pelas razões já invocadas no preâmbulo do Decreto-Lei n.º 53/78, de 1 de Abril, que se mantenha no ano de 1979 a prática já utilizada nos anos de 1976 a 1978, em que se permitiu o pagamento das respectivas importâncias em prestações.
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 1978, cuja notificação de pagamento, nos termos da legislação em vigor, tenha lugar no ano de 1979, deverão, tratando-se de cobrança virtual por falta de pagamento eventual no prazo notificado e no caso de o imposto ser de importância igual ou superior a 4000$00, os respectivos conhecimentos ser processados para pagamento até quatro prestações trimestrais, conforme o montante da dívida, vencendo-se a primeira no mês imediato ao do débito...
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