Portaria n.º 972/2009, de 31 de Agosto de 2009
Portaria n. 972/2009
de 31 de Agosto
As alteraçóes introduzidas pela Lei n. 64 -A/2008, de 31 de Dezembro, ao regime do instituto da informaçáo vinculativa constante do artigo 68. da lei geral tributária (LGT), aprovada pelo Decreto -Lei n. 398/98, de 17 de Dezembro, traduziram -se numa reduçáo significativa dos prazos concedidos aos serviços da administraçáo fiscal para a apreciaçáo dos pedidos e notificaçáo das respostas aos contribuintes, que se situam em 60 dias, nos pedidos de carácter urgente, e em 90 dias, nos pedidos de carácter normal. Em simultâneo, foram previstas expressamente as consequências em caso de incumprimento daqueles prazos.
Considerando que o exercício do direito à informaçáo por parte dos contribuintes tem o seu expoente máximo no instituto da informaçáo vinculativa, importa assegurar todas as condiçóes para que a administraçáo fiscal desempenhe de forma eficiente os deveres que a lei lhe impóe, especialmente os prazos de resposta, com a necessária salvaguarda das garantias dos contribuintes, o que passa pela desmaterializaçáo dos pedidos e pela implementaçáo de um sistema de circulaçáo dos mesmos pelos serviços intervenientes em ambiente informático.
Para esse efeito, irá ser divulgado, conforme previsto na lei, o modelo oficial para efectuar os pedidos e institui -se a sua apresentaçáo através da Internet, disponibilizando-se também aos contribuintes no sítio da Direcçáo -Geral dos Impostos um resumo das informaçóes vinculativas prestadas, para consulta.
Reconhece -se que esta medida tem várias vantagens associadas, quer para os contribuintes quer para a administraçáo fiscal, em termos de comodidade, segurança, celeridade e de acompanhamento da fase em que se encontram os pedidos.
Assim:
Manda o Governo, pelo Ministro de Estado e das Finanças, em regulamentaçáo do disposto no n. 4 do artigo 68. da lei geral tributária, aprovada pelo Decreto -Lei n. 398/98, de 17 de Dezembro, e nos termos do artigo 29. do Código de Procedimento e de Processo Tributário, aprovado pelo Decreto -Lei n. 433/99, de 26 de Outubro, o seguinte:
Artigo 1.
Apresentaçáo de pedidos de informaçáo vinculativa
Os pedidos de informaçáo vinculativa sobre a situaçáo...
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