Declaração n.º DD5479, de 31 de Julho de 1984
Declaração Para os devidos efeitos se declara que o Decreto-Lei n.º 180/84, publicado no Diário da República, 1.' série, n.º 121 (suplemento), de 25 de Maio de 1984, cujo original se encontra arquivado nesta Secretaria-Geral, saiu com as seguintes inexactidões, que assim se rectificam: No artigo 1.º, na nova redacção dada ao § 2.º do artigo 17.º e ao corpo do artigo 59.º do Código do Imposto Profissional, onde se lê: Art. 17.º ..................................................................
§ 2.º Quando a reclamação do contribuinte for manifestamente infundada, a comissão[...] deve ler-se: Art. 17.º ..................................................................
§ 2.º Quando a reclamação do contribuinte for totalmente desatendida, a comissão[...] e onde se lê: Art. 59.º A falta ou inexactidão das declarações ou relações e das notas a que se referem os artigos 6.º, 6.º-A, 27.º-A, 45.º-A e 47.º, bem como as omissões nelas praticadas, será punida, no caso de simples negligência, com a multa de 200$00 a 50000$00 e, tratando-se da falta de entrega da declaração modelo n.º 5 ou de pagamento do imposto nos casos previstos no artigo 28.º e n.º § único do artigo 40.º, com multa igual...
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