Despacho n.º 10071/2008, de 07 de Abril de 2008
Subdelegaçáo e delegaçáo de competências
Ao abrigo da autorizaçáo concedida pelos n.os. 2 e 4 do capítulo I, e pelos n.os 1.6 e 4 do capítulo II do Despacho n. 27 463/2007, de 31de Outubro de 2007, do Director-Geral dos Impostos, publicado no Diário da República, 2.ª série, n. 236, de 7 de Dezembro de 2007, subdelego nos directores de serviços adiante mencionados, de acordo com os respectivos serviços e áreas, as seguintes competências que me foram delegadas ou subdelegadas:
1 - No director de serviços da cobrança (DSC), o Licenciado Francisco António Cid Ferreira:
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A competência para autorizar o pagamento em prestaçóes do IRS e do IRC, nos termos dos artigos 29. e seguintes do Decreto -Lei n. 492/88, de 30 de Dezembro, quando este valor estiver compreendido entre € 100 000,01 e € 125 000,00 para o IRS e € 125 000,01 e € 200 000 para o IRC;
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A competência para apresentar ou propor desistência de queixa ao Ministério Público pela prática de crimes de emissáo de cheques sem provisáo apresentados para pagamento do IVA nos Serviços Centrais; c) A competência para autorizar, nos termos do n. 7 do artigo 71. do Código do IVA, a correcçáo de erros praticados nas declaraçóes periódicas previstas no artigo 40. do mesmo diploma, quando dessa correcçáo resulte imposto a favor do sujeito passivo.
2 - Nos directores de finanças ou directores de finanças - adjuntos a competência para autorizar o pagamento em prestaçóes do IRS e do IRC, nos termos dos artigos 29. e seguintes do Decreto -Lei n. 492/88, de 30 de Dezembro, nos casos em que o valor do pedido náo seja superior a € 100 000,00 para o IRS e de € 125 000,00 para o IRC.
3 - No director de serviços da contabilidade e controlo (DSCC), o Licenciado André Cândido Vicente, a competência para praticar os actos relacionados com a obrigatoriedade de remessa à Direcçáo - Geral do Tribunal de Contas da informaçáo anual respeitante ao Sistema de Restituiçóes e Pagamentos.
4 - Nos directores de serviços da Cobrança (DSC), Dr. Francisco Cid Ferreira, dos Reembolsos (DSR), Dra. Lourdes...
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