Despacho-Extracto n.º 3650/99(2ªSÉRIE), de 23 de Fevereiro de 1999
Despacho (extracto) n.º 3650/99 (2.' série). - l - Delego nos chefes de repartição de finanças, tendo em conta o disposto no n.º 3 do artigo 205.º do Código de Processo Tributário, com a redacção dada pelo Decreto-Lei n.º 47/95, de 10 de Março, a competência para: 1.1 - Aplicar as coimas previstas no artigo 29.º do Regime Jurídico das Infracções Fiscais não Aduaneiras (RJIFNA) ou arquivar os respectivos processos de contra-ordenação, com observância do montante máximo de 800 000$ de prestação tributária em falta de entrega ou equiparada; 1.2 - Aplicar as coimas previstas no artigo 34.º do Regime Jurídico das Infracções Fiscais não Aduaneiras (RJIFNA) ou arquivar os respectivos processos de contra-ordenação, com observância do montante máximo de 800 000$ de imposto não liquidado.
2 - É excluída da delegação conferido no número anterior aos chefes de repartição de finanças a competência para aplicação de coima ou para arquivamento do respectivo processo aquando da verificação da situação prevista no artigo 47.º, n.º 4, do Regime Jurídico das Infracções Fiscais não Aduaneiras (RJIFNA).
3 - Delego nos chefes de repartição de finanças, tendo em conta o disposto no n.º 2 do artigo 99.º do Código de Processo Tributário, com a redacção dada pelo Decreto-Lei n.º 47/95, de 10 de Março, a competência para a decisão das reclamações graciosas respeitantes aos seguintes impostos: 3.1 - Impostos abolidos - imposto...
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