Decreto-Lei n.º 427/77, de 14 de Outubro de 1977
Decreto-Lei n.º 427/77 de 14 de Outubro O processamento dos conhecimentos, dos avisos e das relações de descarga da contribuição predial (rústica e urbana), respeitante aos rendimentos do ano de 1976, tem-se atrasado devido a diversos problemas surgidos na reformulação do tratamento informático daquele imposto.
Esta circunstância impediu que se pudesse cumprir, no ano em curso, o disposto nos artigos 242.º e 243.º do Código da Contribuição Predial e do Imposto sobre a Indústria Agrícola.
Para obviar essa contrariedade, publicou-se o Decreto-Lei n.º 352/77, de 25 de Agosto, que estabeleceu novos prazos de cobrança para aquela contribuição.
Porém, as normas deste diploma também não podem ser executadas, pelo que é necessário estabelecer novos prazos de cobrança, e, porque se está a chegar ao fim do ano, o pagamento daquela contribuição tem de ser efectuado de uma só vez e não em duas prestações, quando isso fosse legalmente possível.
Como estes factos têm também influência no preenchimento e apresentação das declarações do imposto complementar, secção A, quando tenham de incluir rendimentos de prédios torna-se igualmente necessário tomar, relativamente a este imposto, medidas que permitam aos contribuintes o cumprimento daquelas obrigações, sem qualquer penalidade, depois de obtidos os elementos referentes àquelesprédios.
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 - A contribuição predial rústica e urbana, relativa aos rendimentos do ano de 1976, será paga durante o mês de Outubro de 1977.
2 - Não sendo paga a contribuição no mês do vencimento, começarão a correr imediatamente juros de mora e, decorridos sessenta dias sobre o vencimento, sem que se mostre efectuado o pagamento, haverá lugar a procedimento executivo para a arrecadação...
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