Decreto nº 63.659 de 20/11/1968. DEFINE A ESTRUTURA E AS ATRIBUIÇÕES DA SECRETARIA DA RECEITA FEDERAL E DA OUTRAS PROVIDENCIAS.
DECRETO Nº 63.659, DE 20 DE NOVEMBRO DE 1968.
Define a estrutura e as atribuições da Secretária da Receita Federal e dá outras providências.
O PRESIDENTE DA REPÚBLICA, usando das atribuições que lhe confere o artigo 83, item II, da Constituição, e tendo em vista do disposto nos artigos 145 e 146, do Decreto-lei nº 200, de 25 de fevereiro de 1967,
decreta:
Até que seja aprovada a estrutura Central do Ministério da Fazenda, ficam definidas, nos têrmos dêste decreto, a estrutura e as atribuições da Direção-Geral da Fazenda Nacional, que passa a denominar-se Secretaria da Receita Federal.
A Secretaria da Receita Federal é o órgão central de direção superior da administração tributária da União, diretamente subordinada ao Ministério de Estado da Fazenda.
Compete à Secretaria da Receita Federal:
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atuar como órgão de Planejamento, supervisão, coordenação, avaliação e controle da administração da receita tributária federal;
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propor medidas de aperfeiçoamento e regulamentação do Código Tributário Nacional, e outras de política fiscal e tributária que devam ser submetidas à consideração superior:
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dirigir, superintender, orientar e coordenar os serviços de fiscalização, cobrança, arrecadação, recolhimento e controle dos tributos e demais rendas da União, salvo quando tais atribuições forem cometidas a outros órgãos;
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interpretar a legislação fiscal relacionada com suas atribuições, baixando ato...
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