Decreto-Lei n.º 113/95, de 25 de Maio de 1995
Decreto-Lei n.° 113/95 de 25 de Maio A expressão contabilística dos movimentos de fundos derivados de anulações da receita orçamental, prevista no n.° 1 do artigo 41.° do Decreto-Lei n.° 275-A/93, de 9 de Agosto, respeita apenas às decorrentes dos reembolsos ou restituições em matéria de contribuições e impostos, verificando-se, porém, a necessidade de contabilizar os movimentos provenientes de outras diversas das já contempladas na lei em resultado também de reembolsos ou restituições.
Torna-se, por isso, igualmente necessário alterar o Decreto-Lei n.° 155/92, de 28 de Julho, na parte em que estabelece que as restituições sejam processadas e pagas de acordo com as normas aplicáveis ao processamento e pagamento das despesas públicas.
Assim: No desenvolvimento do regime jurídico estabelecido pela Lei n.° 8/90, de 20 de Fevereiro, e nos termos das alíneas a) e c) do n.° 1 do artigo 201.° da Constituição, o Governo decreta o seguinte: Artigo 1.° O artigo 41.° do Decreto-Lei n.° 275-A/93, de 9 de Agosto, passa a ter a seguinte redacção: Artigo41.° Contabilização de reembolsos ou restituições 1 - .....................................................................................................................
2 - Terão igualmente expressão na Conta Geral do Estado os movimentos de fundos resultantes de anulações da receita orçamental decorrentes de restituições ou reembolsos diferentes dos previstos no número anterior.
3 - Os registos referidos nos números anteriores processam-se através da inserção nas tabelas da receita de uma coluna para os registos de reembolso de impostos e anulações de cobrança e para os registos de...
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