Decreto-Lei n.º 297/79, de 17 de Agosto de 1979
Decreto-Lei n.º 297/79 de 17 de Agosto Ao abrigo da autorização concedida nas alíneas a), b), d) e g) do artigo 18.º da Lei n.º 21-A/79, de 25 de Junho: O Governo decreta, nos termos das alíneas a) e b) do n.º 1 do artigo 201.º da Constituição, o seguinte: Artigo 1.º Os artigos 1.º, 3.º, 5.º e 55.º do Código do Imposto Profissional passam a ter a seguinte redacção: Artigo 1.º .................................................................
§ 1.º ........................................................................
§ 2.º ........................................................................
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As importâncias, qualquer que seja a sua natureza, recebidas pelos empregados por conta de outrem no exercício da sua actividade, ainda que não atribuídas pela respectiva entidade patronal; f) Os subsídios e outros benefícios ou regalias sociais auferidos no exercício ou em razão do exercício da actividade profissional.
§ 3.º ........................................................................
Art. 3.º ....................................................................
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Os subsídios de refeição até ao limite do quantitativo estabelecido para os servidores do Estado.
Art. 5.º Ficam igualmente isentos de imposto os contribuintes cujo rendimento colectável anual não seja superior a 92000$00.
§ único ...................................................................
Art. 55.º ..................................................................
§ 1.º Os prazos de reclamação, ordinária ou extraordinária, e de impugnação, nos casos em que, feito o apuramento do rendimento colectável, não haja lugar a liquidação ou anulação de imposto nos termos dos artigos 32.º e 33.º, serão contados a partir do dia 2 de Julho do ano seguinte àquele em que as remunerações forem pagas ou atribuídas.
§ 2.º...
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