Portaria n.º 371/2006, de 18 de Abril de 2006
Portaria n.º 371/2006 de 18 de Abril O n.º 3 do artigo 24.º do Decreto-Lei n.º 158/96, de 3 de Setembro, com a redacção que lhe foi dada pelo Decreto-Lei n.º 107/97, de 8 de Maio, regula os termos e a percentagem a afectar ao Fundo de Estabilização Tributário (FET) do montante das cobranças coercivas derivadas dos processos instaurados pela Direcção-Geral dos Impostos (DGCI).
A percentagem é fixada anualmente por portaria do Ministro de Estado e das Finanças, após avaliação da execução dos objectivos definidos no plano de actividades da DGCI, sem prejuízo do disposto no n.º 2 do n.º 6.º da Portaria n.º 1375-A/2003, de 18 de Dezembro, que regula autonomamente a remuneração das funções de gestão e cobrança dos créditos cedidos pelo Estado.
Competindo à DGCI assegurar a administração dos principais impostos, de acordo com as políticas e orientações definidas pelo Governo, e sendo responsável por cerca de 80% da receita fiscal orçamental, para além das respeitantes às autarquias, Regiões Autónomas e entidades diversas, o cumprimento das metas de execução orçamental assume particular importância.
Não obstante as condicionantes exógenas verificadas em 2005, o acréscimo de produtividade ocorrido traduz-se na superação das metas de execução orçamental e no acréscimo de receita, em relação a 2004, de cerca de 7,4%.
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