Despacho Normativo N.º 74/1979 de 21 de Agosto
S.R. DAS FINANÇAS
Despacho Normativo Nº 74/1979 de 21 de Agosto
Ao abrigo do disposto no n.º 3 do art.º 6.º e no art.º 51 do Decreto Lei 149-A/78, de 19 de Junho, estabelece-se o seguinte:
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Os mapas n.ºs 5 e 6 anexos ao Decreto-Lei 149-A/78, de 19 de Junho, a que se refere o n.º 2 do art.º 6.º do mesmo diploma, são substituídos pelos mapas anexos a este despacho.
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O presente despacho entra em vigor em 1 de Setembro de 1979.
Secretaria Regional das Finanças, 20 de Agosto de 1979. — O Secretário Regional das Finanças, Raul Gomes dos Santos.
MAPA N.º 5
Classes de imposto de consumo para cigarros por unidade de venda (Açores)
Quadro: Consultar documento em PDF relativo ao Jornal Oficial I Série Nº 22 de 21-8-1979
Embalagens com mais de cinquenta cigarros, por cada grupo de cinquenta cigarros ou tracção aplica-se a taxa correspondente as equivalentes embalagens de cinquenta cigarros.
NOTASEXPLICATIVAS:
1 - Comprimento: Entende-se por comprimento longitudinal em milímetros medida de extremo a extremo do cigarro.
2 —Tipo de cigarro: Caracteriza-se o cigarro por conter ou não o filtro. Considere-se «filtro normal» o que apenas contem um modulo (vareta) de acetato de celulose ou celulose natural sem impregnações de qualquer espécie ou incorporação de outros produtos Entende-se por «filtro especial» os restantes.
3 - Tipo de embalagem: Considera-se «embalagem» o empacotamento de cigarros por unidade mínima de venda (maço ou caixa). Entende-se por «embalagem mole» aquela que utiliza papel ate 110 g/m, revestida ou não por celotane ou outra película e contendo ou não uma primeira protecção9 (geralmente complexo de alumínio).
Considera-se «embalagem dura» aquela que utiliza papel até 250 g/m2 (ou de 110 g/m2) e nas condições da anterior. Entende-se por «embalagem especial» todas as restantes.
4 — Numero de cigarros: E o numero de cigarros contidos por unidade de venda, designada vulgarmente por «maço» ou «caixa».
MAPA N.º 6
Taxa do imposto de consumo — Tabaco picado...
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