Despacho n.º 20365/2002(2ªSérie), de 18 de Setembro de 2002
Despacho n.º 20 365/2002 (2.' série). - Subdelegação de competências. - 1 - Ao abrigo da autorização concedida na primeira parte do n.º 7 do despacho n.º 17 451/2002 (2.' série), de 15 de Julho, publicado no Diário da República, 2.' série, n.º 181, de 7 de Agosto de 2002, do Secretário de Estado dos Assuntos Fiscais, subdelego as competências que me foram subdelegadas, nos termos seguintes: I - Nos chefes dos serviços de finanças da área da sede ou residência do contribuinte, bem como nos seus substitutos legais: a) A competência relativa à aplicação das medidas previstas nos artigos 4.º e 5.º do Decreto-Lei n.º 124/96, de 10 de Agosto, para autorizar: i) O pagamento das importâncias em dívida, com dispensa de juros vencidos, nos termos do n.º 4 do artigo 4.º; ii) O pagamento das importâncias em dívida, com dispensa de juros vincendos, em período inferior a dois anos, nos termos do n.º 5 do artigo 4.º; iii) O pagamento das importâncias em dívida, no número de prestações requerido pelo contribuinte, até ao máximo legalmente admitido, quando a dívida de natureza fiscal sem inclusão de juros de mora seja inferior a Euro 249 398,95; b) A competência para indeferir os requerimentos que não obedeçam ao modelo estabelecido pela portaria a que se refere o n.º 3 do artigo 14.º do referido decreto-lei ou não se apresentem instruídos com os correspondentes anexos; c) A competência para decidir sobre a exclusão do regime de regularização previsto no mesmo decreto-lei, nas circunstâncias tipificadas no artigo 3.º do referido diploma, em relação a dívidas até Euro 24 939,89.
II - Nos directores de finanças da área da sede ou residência do contribuinte, bem como nos seus substitutos legais: a) A competência para autorizar o pagamento em prestações, nos termos do artigo 4.º e dos n.os 1 e 2 do...
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