Aviso n.º 4667/2008, de 22 de Fevereiro de 2008
Aviso n. 4667/2008
SubdelegaÁ·o de competÍncias
De acordo com a autorizaÁ·o expressa no n. 10 do n. II do Despacho n. 27463/07, de 31 de Outubro, publicado no e ao abrigo do disposto no artigo 36, n. 2, do CÛdigo do Procedimento Administrativo e no artigo 62 da lei Geral Tribut·ria, subdelego nas chefes de divis·o adiante mencionadas as seguintes competÍncias que, de acordo com o n. 2 do Despacho de 12 de Dezembro de 2007, publicado no n. 340/2008), do Subdirector -Geral, me foram subdelegadas:
1 - Na chefe de Divis·o de AdministraÁ·o I, Maria Helena de Jesus
Vaz:
a) Apreciar e decidir da aceitaÁ·o como custo ou perda do exercÌcio, nos termos do n. 3 do artigo 10 do Decreto Regulamentar n. 2/90, de 12 de Janeiro, relativamente aos factos ocorridos atÈ ‡ entrada em vigor do Decreto -Lei n. 211/2005, de 7 de Dezembro, das desvalorizaÁÛes excepcionais de elementos do activo imobilizado, atÈ ao limite de €200 000, 00; b) Apreciar e decidir exposiÁÛes, requerimentos, queixas ou memo-riais, incluindo os pedidos de informaÁ·o vinculativa, sempre que n·o esteja em causa a interpretaÁ·o de normas legais ainda n·o sancionada, no ‚mbito das seguintes matÈrias:
i) Enquadramento de sujeitos passivos de IRC no ‚mbito das respectivas normas de incidÍncia;
ii) Regime simplificado de determinaÁ·o do lucro tribut·vel;
iii) ObrigaÁÛes acessÛrias e de pagamento, incluindo o pagamento especial por conta (PEC).
2 - Na chefe de Divis·o de ConcepÁ·o, Maria do Ros·rio Coelho da Silva Veloso da Veiga:
a) Autorizar a desmaterializaÁ·o dos elementos de suporte dos livros e registos contabilÌsticos que n·o sejam documentos autÍnticos ou autenticados, nos termos do n. 7 do artigo 115 do CÛdigo do IRC;
b) Apreciar e decidir exposiÁÛes, requerimentos, queixas ou memo-riais, incluindo os pedidos de informaÁ·o vinculativa, sempre que n·o esteja em causa a...
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