Declaração de Rectificação n.º 5-D/97, de 28 de Fevereiro de 1997
Declaração de Rectificação n.º 5-D/97 Para os devidos efeitos se declara que o Decreto-Lei n.º 257-A/96, publicado no Diário da República, 1.' série, n.º 302, de 31 de Dezembro de 1996, cujo original se encontra arquivado nesta Secretaria-Geral, saiu com as seguintes inexactidões, que assim se rectificam: No artigo 4.º, na redacção conferida ao artigo 26.º do Código do IVA, onde se lê: '1 - Sem prejuízo do disposto no regime especial dos pequenos contribuintes do IVA, os sujeitos passivos são obrigados a entregar na Direcção de Serviços de Cobrança do IVA, simultaneamente com as declarações a que se refere o artigo 40.º, o montante do imposto exigível, apurado nos termos dos artigos 19.º a 25.º e 71.º, através de um dos meios de pagamento previstos no Decreto-Lei n.º 275-A/93, de 9 de Agosto.
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5 - .......................................................................................................................' develer-se: '1 - Sem prejuízo do disposto no regime especial dos pequenos contribuintes do IVA, os sujeitos passivos são obrigados a entregar na Direcção de Serviços de Cobrança do IVA, simultaneamente com as declarações a que se refere o artigo 40.º, o montante do imposto exigível, apurado nos termos dos artigos 19.º a 25.º e 71.º...
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