Portaria n.º 78/2001, de 08 de Fevereiro de 2001
Portaria n.º 78/2001 de 8 de Fevereiro Os artigos 91.º, n.os 4 e 7, 92.º, n.os 1, 7 e 8, 93.º e 94.º, n.os 1 e 4, da lei geral tributária, aprovada pelo Decreto-Lei n.º 398/98, de 17 de Dezembro, regulam a intervenção de perito independente no procedimento de revisão da matéria tributável. O n.º 4 do artigo 93.º da referida lei estabelece que, mediante portaria, o Ministro das Finanças regulará a remuneração dos peritos independentes.
Assim: Manda o Governo, pelo Ministro das Finanças, ao abrigo do n.º 4 do artigo 93.º da lei geral tributária, o seguinte: 1.º Em cada procedimento de revisão da matéria tributável, o perito independente nomeado auferirá uma remuneração correspondente a 3% do valor contestado, quer este consista em matéria tributável, quer em imposto, no mínimo de 100 000$00 e no máximo de 500 000$00.
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Sempre que a intervenção do perito independente for requerida pelo contribuinte, a remuneração assim determinada deverá ser depositada à ordem do procedimento, simultaneamente com o pedido, sob pena de não haver lugar a nomeação.
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A referida remuneração será paga ao perito independente após conclusão do procedimento, mediante passagem do competente recibo.
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No caso de perito independente nomeado a requerimento da Fazenda Pública, a remuneração será paga pela rubrica 02.03.10C - Outros serviços da dotação orçamental da DGCI.
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