Despacho (extracto) n.º 4640/2008, de 21 de Fevereiro de 2008
Despacho (extracto) n.º 4640/2008 Por meu despacho de 29 de Janeiro de 2008, autorizo a Licenciada Maria Isabel Correia da Silva, Assessora Principal, da carreira técnica superior de regime geral do quadro da Direcção -Geral do Orçamento, simplificação do cumprimento das obrigações fiscais pelos contribuintes, a desburocratização e a transparência e igualmente uma maior interacção entre a DGCI e os contribuintes.
A lei geral tributária (LGT) e o Código de Procedimento e de Processo Tributário (CPPT) foram objecto de importantes alterações legislativas, nomeadamente através do Decreto -Lei n.º 238/2006, de 20 de Dezembro, e da Lei n.º 53 -A/2006, de 29 de Dezembro, que legitimam e exigem a incorporação das novas tecnologias nos procedimentos internos da administração fiscal e no seu relacionamento com os contribuintes.
Nesse âmbito, a possibilidade do envio, através da Internet, de propos- tas em carta fechada para aquisição de bens em venda coerciva, no âmbito de processos de execução fiscal, constitui um importante instrumento para facilitar a interacção entre os cidadãos, as empresas e a adminis- tração fiscal, a transparência e a simplificação dos procedimentos, bem como a optimização dos respectivos actos de alienação. É o regime da entrega de propostas por essa via e os actos subsequentes que a presente portaria visa regulamentar.
Assim: Manda o Governo, pelo Ministro de Estado e das Finanças, ao abrigo do disposto no n.º 2 do artigo 251.º do CPPT, que a apresentação das propostas por carta fechada por via electrónica, nos termos do n.º 2 do artigo 251.º do Código de Procedimento e de Processo Tributário (CPPT) deve...
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