Despacho normativo n.º 191/80, de 01 de Julho de 1980
Despacho Normativo n.º 191/80 O cumprimento atempado e voluntário das obrigações fiscais passa pela implementação de um adequado sistema de relações com o contribuinte que permita o estabelecimento de contactos fáceis e cómodos entre o público e os serviços tributários, por um lado, e, por outro, mantenha os contribuintes informados sobre as leis fiscais e os respectivos procedimentos técnicos e administrativos. Este objectivo insere-se, aliás, na preocupação do Governo, que, em conformidade com os princípios constitucionais sobre a estrutura da Administração Pública, visa aproximar os serviços dosadministrados.
Em síntese, a actividade acima referida deve desenvolver-se tendo em vista: A realização de estudos e trabalhos segundo a metodologia e técnicas próprias das relações públicas, em ordem à elucidação das populações sobre a função social e económica dos impostos, à detecção da opinião pública e das reacções dos contribuintes sobre os assuntos fiscais e à recolha das sugestões daqueles sobre a aplicação das leis e o funcionamento dos serviços tributários; A difusão da legislação tributária, bem como das resoluções administrativas relacionadas com a fiscalidade; A assistência ao contribuinte, mediante a prestação de informações úteis, quer directamente, através de serviços especializados, quer indirectamente, mediante utilização dos meios de comunicação social ou de material impresso preparado pelos competentes serviços de apoio técnico da DGCI; O aperfeiçoamento dos suportes...
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