Despacho n.º 5130/2008, de 26 de Fevereiro de 2008
Despacho n. 5130/2008
Subdelegaçáo de competências
Nos termos dos artigos 35. e 36. do Código do Procedimento Administrativo, do artigo 62. da lei geral tributária, aprovada pelo Decreto -Lei n. 398/98 de 17 de Dezembro, e ao abrigo da autorizaçáo concedida pelos pontos I, n. 2, e II, n. 4, do despacho n. 27 463/2007, publicado no do director -geral dos Impostos, subdelego no director de Serviços do Imposto sobre o Valor Acrescentado, Dr. António Nunes dos Reis, as seguintes competências que me foram delegadas ou subdelegadas:
Apreciar e decidir exposiçóes, requerimentos, queixas ou memoriais solicitando o esclarecimento de dúvidas ou em que, sem fundamento legal, seja pedida a dispensa ou a alteraçáo de forma do cumprimento de obrigaçóes fiscais, do pagamento de imposto ou de outros encargos tributários;
Indeferir requerimentos de contribuintes cuja pretensáo náo encontre qualquer apoio legal;
7672 Autorizar aos sujeitos passivos do IVA o encerramento mensal das contas em data diferente do final do mês;
Autorizar os pedidos de regularizaçáo do IVA, nos termos do n. 7 do artigo 71 do Código do IVA, desde que o valor em causa náo exceda € 50 000;
Superintender na utilizaçáo racional das instalaçóes afectas ao respectivo serviço, bem como na sua manutençáo e conservaçáo;
Zelar pela existência de condiçóes de higiene e segurança no trabalho;
Gerir de forma eficaz e eficiente a...
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