Decreto-Lei n.º 463-A/79, de 30 de Novembro de 1979
Decreto-Lei n.º 463-A/79 de 30 de Novembro Reconhecendo-se que as disposições legais publicadas com vista à cobrança e subsequente entrega nos cofres do Estado do imposto de comércio e indústria de 1979 não contempla todas as situações que se têm verificado; Mostrando-se, por outro lado, que o artigo 30.º do Decreto-Lei n.º 201-A/79, de 30 de Junho, tem suscitado dúvidas que convém esclarecer: O Governo decreta, nos termos da alínea a) do n.º 1 do artigo 201.º da Constituição da República, o seguinte: Artigo 1.º - 1 - O imposto de comércio e indústria relativo a 1979, e ainda não posto à cobrança à data da entrada em vigor deste diploma, será pago eventualmente, por uma só vez, no período que decorre de 30 de Novembro a 21 de Dezembro daquele ano.
2 - Findo o prazo a que se refere o número anterior, começarão a correr juros de mora.
3 - Passados dois meses contados do termo do prazo referido no n.º 1 sem que se mostre efectuado o respectivo pagamento, serão os conhecimentos debitados ao tesoureiro para relaxe imediato.
Art. 2.º Quando à data da liquidação do imposto não tenha sido efectuada ainda a correcção a que se refere o § único do artigo 85.º do Código da Contribuição Industrial, será aquele liquidado com base na colecta da liquidação provisória da contribuição industrial, sem prejuízo de, ulteriormente e sendo caso disso, se efectuarem as correcções resultantes daquela correcção.
Art. 3.º...
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