Decreto-Lei n.º 233/78, de 17 de Agosto de 1978
Decreto-Lei n.º 233/78 de 17 de Agosto Em virtude do atraso ocorrido nas operações de lançamento da contribuição predial relativa aos rendimentos do ano de 1977, verifica-se a impossibilidade de respeitar os prazos de cobrança estabelecidos no artigo 243.º do Código da Contribuição Predial e do Imposto sobre a Indústria Agrícola, impondo-se por isso a sua alteração.
Dados os reflexos que daqui resultam para o preenchimento das declarações do imposto complementar, secção A, e o atraso com que foi publicado o Decreto-Lei n.º 172-A/78, de 7 de Julho, que inseriu alterações ao Código deste imposto e que são de aplicar já na tributação dos rendimentos respeitantes ao ano de 1977, há também necessidade de alterar os prazos estabelecidos para a entrega da declaração e para a cobrança do referido imposto.
Nestes termos: O Governo decreta, nos termos da alínea a) do n.º 1 do artigo 201.º da Constituição, o seguinte: Artigo 1.º - 1 - O prazo para cobrança à boca do cofre da contribuição predial respeitante ao ano de 1977 decorrerá durante o mês de Outubro do ano corrente, considerando-se assim alterados os prazos estabelecidos no artigo 243.º do Código da Contribuição Predial e do Imposto sobre a Indústria Agrícola.
2 - No corrente ano, os prazos estabelecidos no artigo 242.º e § 1.º do Código da Contribuição Predial e do Imposto sobre a Indústria Agrícola para entrega dos conhecimentos da contribuição predial aos tesoureiros da Fazenda Pública e para estes expedirem os avisos para o pagamento são alterados, respectivamente, para 31 de Agosto e 5 de Setembro.
Art. 2.º - 1 - O prazo referido na primeira parte do artigo 11.º do Código do Imposto Complementar é prorrogado, para a apresentação da...
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