Declaração de Rectificação n.º 4-C/2000, de 31 de Janeiro de 2000
Declaração de Rectificação n.º 4-C/2000 Para os devidos efeitos se declara que o Decreto-Lei n.º 472/99, publicado no Diário da República, 1.' série, n.º 260, de 8 de Novembro de 1999, cujo original se encontra arquivado nesta Secretaria-Geral, saiu com as seguintes inexactidões, que assim se rectificam: No Código do Imposto sobre o Rendimento das Pessoas Singulares, no artigo 84.º, n.º 1, onde se lê 'só podem efectuar-se no prazo e nos termos' deve ler-se 'efectua-se nos prazos e nos termos'.
No artigo 96.º, n.º 1, onde se lê 'substituto' deve ler-se 'substituído'.
No artigo 124.º, n.º 2, onde se lê '(Actual n.º 2.)' deve ler-se '(Actual n.º 1.)'.
No artigo 124.º, n.º 3, onde se lê '(Actual n.º 3.)' deve ler-se '(Actual n.º 2.)'.
No Código do Imposto sobre o Rendimento das Pessoas Colectivas, no artigo 51.º, n.º 2, onde se lê 'ou apresentação sem que se mostre' deve ler-se 'ou apresentação, sem que se mostre'.
No artigo 80.º, n.º 1, onde se lê 'antecipadamente ou a reter' deve ler-se 'antecipadamente, ou retido ou a reter'.
No artigo 81.º, n.º 2, onde se lê 'ou, no caso de o imposto já tiver sido pago,' deve ler-se 'ou, no caso do imposto já tiver sido pago,'.
No Código do Imposto sobre o Valor Acrescentado, no artigo 75.º, n.º 2, onde se lê 'no artigo 56.º e no n.º 1 do artigo 58.º' deve ler-se 'no artigo 56.º e no n.º 4 do artigo 58.º'.
No artigo 82.º, n.º 1, onde se lê 'quando fundamentalmente considere que nelas figure um imposto' deve ler-se 'quando...
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