Decreto-Lei n.º 83/87, de 21 de Fevereiro de 1987
Decreto-Lei n.º 83/87 de 21 de Fevereiro Encontrando-se em fase de conclusão os trabalhos da reforma fiscal, importava criar os meios adequados a uma integral recolha e tratamento informático dos dados respeitantes aos actuais impostos parcelares.
Tal quadro de referência determinou a criação de um novo modelo de declaração que, nos termos do artigo 116.º do Código da Contribuição Predial e do Imposto sobre a Indústria Agrícola e em face da actualização generalizada das rendas dos prédios urbanos efectuada em 1986, deveria ser apresentada em Janeiro de 1987, relativamente a todos os referidos prédios ou fracções autónomas, mesmo que não tenham ocorrido alterações nos elementos anteriormente declarados.
Considerando, porém, as perturbações que o estatuído na referida disposição não deixaria de envolver, quer para os contribuintes quer para os serviços da administração fiscal, face ao seu cumprimento simultâneo com outras obrigações fiscais: O Governo decreta, nos termos da alínea a) do n.º 1 do artigo 201.º da Constituição, oseguinte: Artigo único. - 1 - A declaração a que se refere o artigo 116.º do Código da Contribuição Predial e do Imposto sobre a Indústria Agrícola, respeitante às rendas convencionadas e às recebidas em 1986, será apresentada, em triplicado, conforme novo modelo aprovado, durante o mês de Fevereiro de 1987.
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