Finance Ministry

Statement of Rectification no. 4/2004 of January 9

If Decree-Law no. 287/2003, of the Ministry of Finance, has been rectified, which, in the use of the legislative authorization granted by Law no. 26/2003, of July 30, approves the Municipal Property Tax Code and the Municipal Tax Code on Onerous Real Estate Transmissions, amends the Stamp Tax Code, amends the Tax Benefits Statute and the IRS and IRC Codes and repeals the Land Tax Code and the Tax on the Agricultural Industry, Municipal Tax Code and the Sisa Municipal Tax Code and the Tax on Succession and Donation, published in Diário da República, 1st series, no. 262, of November 12, 2003

Date of Publication: 2004-01-09
Diploma Type: Statement of Rectification
Number: 4/2004
Issuer: Presidency of the Council of Ministers
Pages: 101 - 102

ELI: http://data.dre.pt/eli/declrectif/4/2004/01/09/p/dre/en/html

For the due effects it is declared that Decree-Law no. 287/2003, published in Diário da República, 1st series, no. 262, of November 12, 2003, the original of which is filed in this General Secretariat , came out with the following inaccuracies, which are thus rectified:

In Annex I, 'Municipal Property Tax Code':

In Article 1, which reads 'The IMI shall relate to the equity value' shall read 'The municipal property tax (IMI) shall be levied on the net asset value'.

In Article 29 (6), which reads' 6 - The installment distribution shall be carried out by the expert referred to in Article 55 'shall read' 6 - The installment distribution shall be made by the expert referred to in Article 56. .

In paragraph 1 of article 40, which reads:

'1 - The gross area [...] is derived from the following expression:

A = Aa x Ab x Ac x Ad

read:

'1 - The gross area [...] is derived from the following expression:

A = Aa + Ab + Ac + Ad

In Article 42 (1), '1 - The location coefficient (CI) varies between' read '1 - The location coefficient (LC) varies between'.

In Chapter VII, Section II, which reads' Article 5, 'Regional expert', read "Article 65, Regional expert".

In Article 76 (3), which reads "3 - The provisions of Article 74 (3) to (5) shall apply" shall read "3 - The provisions of paragraphs 3 to Article 74 (6). '

In Annex II, 'Municipal Tax Code on Real Estate Transfer':

In Article 2 (d), which reads "married in the system of communion of goods or acquired goods", read "married in the system of general communion of goods or acquired goods".

In Article 4 (g), which reads 'the principle of payment in the pledge contract, showing it' must read 'principle of payment in the pledge contract, showing it'.

In Article 10 (6) (b), which reads "Article 6 and Article 8," read "Article 6 and the final part of Article 8. .

In Annex III, 'Stamp Duty Code':

In Article 17, which reads "of the factors referred to in Article 16 (1)" read "the factors referred to in Article 16 (2)".

In Chapter VII, which reads' Article 1, 'Compensation of the tax' "read" Article 51, "Compensation of the tax".

In Article 60 (1), which reads as follows: '1 - Entities ... shall communicate to lease, sublease and lease contracts,' shall read '1 - The entities [...] shall notify the finance department in the area of ​​the building situation of the lease, sublease and '.

General Secretariat of the Presidency of the Council of Ministers, 23 December 2003. - The Secretary General, José M. Sousa Rego.