Despacho n.º 16364/2008, de 16 de Junho de 2008
Subdelegaçáo de competências
Nos termos dos artigos 35. e 36. do Código do Procedimento Administrativo, do artigo 62. da Lei -Geral Tributária, aprovada pelo Decreto-Lei n. 398/98 de 17 de Dezembro e ao abrigo da autorizaçáo concedida pelos n. I - n. 2 e n. II - n. s 4 e 9 do Despacho n. 13537/2008, publicado no 2008, do Director -Geral dos Impostos, subdelego no Director de Serviços do Imposto sobre o Valor Acrescentado, em regime de substituiçáo, Dr.ª Maria Emília Alves Pimenta, as seguintes competências que me foram delegadas:
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Apreciar e decidir exposiçóes, requerimentos, queixas ou memoriais solicitando o esclarecimento de dúvidas ou em que, sem fundamento legal, seja pedida a dispensa ou a alteraçáo de forma do cumprimento de obrigaçóes fiscais, do pagamento de imposto ou de outros encargos tributários.
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Indeferir requerimentos de contribuintes cuja pretensáo náo encontre qualquer apoio legal;
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Autorizar aos sujeitos passivos do IVA o encerramento mensal das contas em data diferente do final do mês;
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Autorizar os pedidos de regularizaçáo do IVA, nos termos do n. 7 do artigo 71. do código do IVA, desde que o valor em causa náo exceda
50.000 euros;
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Superintender na utilizaçáo racional das instalaçóes afectas ao respectivo serviço, bem como na sua manutençáo e conservaçáo;
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Zelar pela existência de condiçóes de higiene e segurança no trabalho;
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Gerir de forma eficaz e eficiente a utilizaçáo, manutençáo e conservaçáo dos equipamentos afectos ao respectivo serviço;
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Autorizar, nos termos da lei, os...
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