Decreto-Lei n.º 277/79, de 09 de Agosto de 1979
Decreto-Lei n.º 277/79 de 9 de Agosto Em consequência da demora na aprovação da Lei do Orçamento Geral do Estado para 1979, torna-se necessário alterar os prazos de lançamento e cobrança da contribuição industrial - grupo C - respeitante aos rendimentos de 1978.
Aproveita-se a oportunidade para introduzir no respectivo código alguns ajustamentos que a execução dos serviços aconselha.
Assim: O Governo, nos termos da alínea a) do n.º 1 do artigo 201.º da Constituição, decreta o seguinte: Artigo 1.º Os artigos 13.º, 72.º e 79.º do Código da Contribuição Industrial passam a ter a seguinte redacção: Art. 13.º As actividades sujeitas a contribuição industrial terão a designação que lhes competir segundo a Classificação das Actividades Económicas Portuguesas por Ramos de Actividade (CAE).
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Art. 72.º Em cada direcção de finanças existirá uma comissão de revisão dos lucros tributáveis, à qual competirá fixar a matéria colectável nos casos previstos na alínea b) do § 3.º e no § 5.º do artigo 70.º e que será constituída pela forma seguinte: Presidente - o director de finanças do distrito.
Vogais - um delegado da Fazenda Nacional, nomeado pelo director-geral das Contribuições e Impostos, e dois delegados do respectivo comércio ou indústria, designados pelo organismo que a nível distrital represente os contribuintes.
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Art. 79.º ..................................................................
§ 4.º As revisões referidas no corpo deste artigo e no § 2.º serão notificadas ao...
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