Portaria n.º 973/90, de 11 de Outubro de 1990
Portaria n.º 973/90 de 11 de Outubro O antigo sistema fiscal, mercê da sua estrutura pluricedular de tributação, bem como da sua rigidez no tocante ao cumprimento no local de residência das diversas obrigações fiscais, conduziu ao desdobramento de vários serviços locais, tendo em vista um melhor funcionamento dos mesmos e um melhor atendimento dos contribuintes.
A reforma fiscal em curso, para além de ter libertado aqueles serviços de tarefas de liquidação, conseguiu diversificar os locais e as formas de cumprimento das referidas obrigações e, com isso, melhorar significativamente o apoio ao contribuinte.
Nestas circunstâncias, deixam de se justificar todos os desdobramentos de serviços locais que, por motivos diversos, não foram ainda activados.
Assim,considerando: A reforma fiscal em curso, geradora de novos comportamentos ao nível do contribuinte provocados pela própria administração fiscal; As medidas já tomadas no âmbito da reestruturação de todos os serviços da Direcção-Geral das Contribuições e Impostos, designadamente no capítulo da informática, face às exigências de modernidade desencadeadas pela reforma fiscal; A diminuição das cargas internas de serviço dos serviços locais a curto e médioprazos; A simplificação dos circuitos burocráticos no campo das obrigações declarativas e a...
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