Portaria n.º 1028/80, de 03 de Dezembro de 1980
Portaria n.º 1028/80 de 3 de Dezembro Verificando-se um forte surto de evasão e fraudes fiscais nas transacções de mercadorias dos sectores de ourivesaria e relojoaria por parte de contribuintes menos honestos; Impondo-se reprimir tais irregularidades, não só em defesa dos interesses do Estado, mas também dos contribuintes cumpridores dos seus deveres fiscais: Manda o Governo da República Portuguesa, pelo Ministro das Finanças e do Plano, nos termos e para os efeitos do disposto nos §§ 1.º e 2.º do artigo 66.º do Código do Imposto de Transacções, o seguinte: 1.º Nas transacções de ouro, prata e outros metais preciosos e respectivos artefactos, de pedras preciosas e pérolas naturais ou de cultura e suas obras, de moedas de ouro ou prata e de ligas em que entrem esses ou outros metais preciosos e, bem assim, de relógios, compreendidos nas verbas n.os 24 e 28 da lista III e verbas n.os 7, 24, 26, 29 e 33 da lista IV anexas ao Código do Imposto de Transacções, efectuadas com dispensa de liquidação do imposto mediante a apresentação das declarações de responsabilidade modelos n.os 5 ou 6, nos termos dos artigos...
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