Aviso (extracto) 7471/2006, de 05 de Julho de 2006
Aviso (extracto) n.o 7471/2006
DelegaÁ·o de competÍncias
Nos termos do n.o 1 do artigo 62.o da lei geral tribut·ria (LGT) e do n.o 1 do artigo 35.o do CÛdigo do Procedimento Administrativo, delego nos chefes de finanÁas de Angra do HeroÌsmo, Calheta-S·o Jorge, Praia da VitÛria, Santa Cruz da Graciosa e Velas a competÍncia prevista no n.o 5 do artigo 65.o do CÛdigo do IRS para a pr·tica dos actos referidos no n.o 4 do mesmo artigo (alteraÁ·o dos elementos declarados pelos sujeitos passivos de IRS sempre que devam ser efectuadas correcÁÛes decorrentes de erros evidenciados nas prÛprias declaraÁÛes, de omissÛes nelas praticadas ou de divergÍncia na qualificaÁ·o dos actos, factos ou documentos com relev‚ncia para a...
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