Decreto-Lei n.º 406/86, de 05 de Dezembro de 1986
Decreto-Lei n.º 406/86 de 5 de Dezembro O Decreto-Lei n.º 140-D/86, de 14 de Junho, criou a taxa social única procedendo à unificação das contribuições para a Segurança Social e para o Fundo de Desemprego.
Nos termos do mencionado diploma, as contribuições nele previstas passarão a ser pagas até ao dia 15 do mês seguinte àquele a que respeitam, uniformizando-se assim, para todos os contribuintes, a data do pagamento das mesmas.
Torna-se, pois, imperioso que se adoptem as soluções capazes de assegurar a simplificação dos processos de pagamento de contribuições, garantindo, simultaneamente, o melhor atendimento dos contribuintes. Para a prossecução desses objectivos, entendeu-se dever alargar, numa primeira fase, para o distrito de Lisboa, o leque das instituições de crédito intervenientes no sistema de cobrança de contribuições.
Assim, o presente diploma tem em vista complementar os procedimentos previstos nos Decretos-Leis n.os 35410, de 29 de Dezembro de 1945, e 433/79, de 31 de Outubro.
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 pagamento das contribuições relativas à Segurança Social é efectuado nos termos estabelecidos na legislação em vigor.
2 - No distrito de Lisboa o pagamento das contribuições de valor igual ou superior a 1000$00 é efectuado por depósito, em numerário ou cheque sobre a praça respectiva, nas instituições de crédito que para o efeito celebrem acordo com o Instituto de Gestão Financeira da Segurança Social, mediante guia em triplicado do modelo D.
3 - O modelo de guia a que se refere o número anterior poderá ser alterado por despacho do ministro que tutela o sistema de segurança social.
4 - Os cheques destinados ao pagamento das contribuições são sempre emitidos à ordem da instituição de crédito onde for efectuado o pagamento e devem conter no verso o número de inscrição do...
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