Despacho n.º 19280/2008, de 21 de Julho de 2008
Por despacho n. 17 492/99, de 24 de Agosto, do Ministro das Finanças, publicado no Setembro de 1999, foi autorizado o exercício de funçóes de caixa do Tesouro por parte, designadamente, da Direcçáo de Serviços de Cobrança do Imposto sobre o Valor Acrescentado (DSCIVA), da Direcçáo -Geral dos Impostos (DGCI) e da Direcçáo -Geral das Alfândegas e dos Impostos Especiais sobre o Consumo (DGAIEC).
Considerando que, de acordo com o estabelecido na Portaria n. 375/2003, de 10 de Maio, o IVA passou a ser pago no âmbito da rede de cobranças do Estado (CTT, SIBS, bancos aderentes e tesourarias das finanças), no período compreendido entre Agosto de 2003 e Março de 2005 e que, por isso, o exercício de tais funçóes pela DSCIVA deixou de se justificar, pelo menos desde 2006;Considerando ainda que o n. 4 do mencionado despacho n. 17 492/99 prevê a revisáo da lista de serviços da DGAIEC autorizados a exercer funçóes de caixa, uma vez publicada a nova Lei Orgânica desta Direcçáo-Geral, o que ocorreu com o Decreto -Lei n. 82/2007, de 29 de Março, e a Portaria n. 349/2007, de 30 de Março:
Ao abrigo do disposto no n. 1 do artigo 7. do Regime da Tesouraria do Estado, aprovado pelo Decreto -Lei n. 191/99, de 5 de Junho, determino o seguinte:
1 - Sáo revogados os n.os 1.1 e 3 do despacho n. 17 492/99, dando por findo o exercício de funçóes de caixa da DSCIVA, com efeitos a 1 de Janeiro de 2007.
2 - A lista constante do n. 1.2 do despacho n. 17 492/99 passa a ter a seguinte redacçáo:
1.2 - Direcçáo -Geral das Alfândegas e dos Impostos Especiais sobre o Consumo:
a) Alfândega do Aeroporto de Lisboa;
b) Alfândega do Aeroporto do Porto;
c) Alfândega de Aveiro;
d) Alfândega de Alverca;
e) Alfândega de Braga;
f) Alfândega de Faro;
g) Alfândega do Freixieiro;
h) Alfândega do Funchal;
i) Alfândega do Jardim do Tabaco;
j) Alfândega de Leixóes;
k) Alfândega Marítima de Lisboa;
l) Alfândega de Peniche;
m) Alfândega de Ponta Delgada;
n) Alfândega de Setúbal;
o) Alfândega de Viana...
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