Decreto-Lei n.º 209/80, de 01 de Julho de 1980
Decreto-Lei n.º 209/80 de 1 de Julho Continuando a verificar-se atrasos nas liquidações das contribuições e impostos, impõe-se, pelas razões já invocadas no preâmbulo do Decreto-Lei n.º 18/79, de 9 de Fevereiro, que se mantenha no ano de 1980 a prática já utilizada nos anos de 1976 a 1979, 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 e do imposto de capitais (secção A) respeitantes a rendimentos dos anos anteriores ao de 1979, cuja notificação de pagamento, nos termos da legislação em vigor, tenha lugar no ano de 1980, 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 ao tesoureiro e cada uma das restantes no terceiro mês seguinte ao do vencimento da imediatamenteanterior.
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