Portaria n.º 684/80, de 19 de Setembro de 1980
Portaria n.º 684/80 de 19 de Setembro Nos termos dos artigos 6.º do Decreto-Lei n.º 480/76, de 18 de Junho, e 4.º do Decreto-Lei n.º 75-G/77, de 28 de Fevereiro, as transacções dos aparelhos e máquinas referidos nas verbas n.os 2 e 16 da lista III e 2, 4, 5, 22 e 25 da lista IV anexas ao Código do Imposto de Transacções, ficam sujeitas ao imposto à saída do local de produção ou no acto do desembaraço alfandegário, sendo a ele sujeitos unicamente o produtor ou o importador, consoante o caso.
Verificando-se que, nos termos do artigo 6.º, n.º 4.º e seu § 2.º, do referido Código, as mercadorias exportadas se encontram isentas do imposto de transacções, prevê o artigo 5.º, n.º 2, do Decreto-Lei n.º 75-G/77 a devolução aos exportadores registados do imposto de transacções por estes pago por repercussão, respeitante às mencionadas mercadorias, mediante condicionalismo a estabelecer por portaria.
Nesta conformidade e nos termos do n.º 2 do artigo 5.º do Decreto-Lei n.º 75-G/77, de 28 de Fevereiro: Manda o Governo da República Portuguesa, pelo Ministro das Finanças e do Plano, o seguinte: 1.º A devolução do imposto de transacções ao exportador, prevista no artigo 5.º, n.º 2, do Decreto-Lei n.º 75-G/77, de 28 de Fevereiro, reportar-se-á a cada despacho de exportação, junto do qual deverá figurar relação das mercadorias exportadas, donde constarão os seguintes elementos: a) Designação das mercadorias, individualizadas com o número de fabrico; b) Número e data da factura da venda-exportação; c) Valor FOB das mercadorias; d) Valor tributável das mercadorias, agrupadas segundo as taxas utilizadas na liquidação do imposto efectuada na factura respeitante à aquisição; e) Taxas aplicadas na liquidação do imposto, em conformidade com a alínea anterior; f) Quantitativo do imposto liquidado, discriminado nos termos da alínea d).
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O exportador ou o seu representante deverá indicar expressamente no competente bilhete de despacho, bem como no duplicado da declaração do despacho de exportação a que se refere o § 2.º do artigo 6.º do Código do Imposto de Transacções, o valor global deste imposto, liquidado e repercutido na pessoa...
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