No caso de cessação de actividade, deve o sujeito passivo, no prazo de 30 dias a contar da data da cessação, entregar a respectiva declaração.
Nota - Corresponde ao art.º 32.º, na redacção anterior à revisão do articulado, efectuada pelo Decreto-Lei n.º102/2008, de 20/06.
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316 palavras · ID CIVA0033