DECRETO Nº 74022, DE 08 DE MAIO DE 1974. Altera o Decreto 54.767, de 30 de Outubro de 1964, que Dispõe Sobre a Organização e Funcionamento Dos Conselhos de Contribuintes do Ministerio da Fazenda.
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DECRETO Nº 74.022, DE 8 DE MAIO DE 1974.
Altera o Decreto nº 54.767, de 30 de outubro de 1964, que dispõe sobre a organização e funcionamento dos Conselhos de Contribuintes do Ministério da Fazenda.
O PRESIDENTE DA REPÚBLICA, usando das atribuições que lhe confere o artigo 81, itens III e V da Constituição,
DECRETA:
Art. 1º O artigo 2º, do Decreto número 54.767, de 30 de outubro de 1964, passa a vigorar com a seguinte redação:
"Art. 2º O Ministro do Estado da Fazenda poderá, temporária ou permanentemente, aumentar ou diminuir o número de membros dos Conselhos de Contribuintes, dividi-los em Câmaras, bem como fixar, num mínimo de quatro e máximo de oito, o número de membros de cada Câmara, observada, em qualquer caso, a representação prática da Fazenda e dos Contribuintes.
§ 1º O Ministro do Estado da Fazenda estabelecerá a competência de julgamento das novas Câmaras, podendo, também, transferir atribuições de uma para outra Câmara do mesmo Conselho.
§ 2º Incube ao órgão permanente julgar recursos voluntários cabível contra decisão final de Câmara transitória que der à lei interpretação divergente da que lhe tenha dado, por último, outra Câmara, transitória ou permanente, do mesmo Conselho.
§ 3º Compete ao Presidente da Câmara que exarou o ato contra o qual foi interposto o recurso referido no parágrafo precedente recebê-lo ou não, em despacho fundamentado, irrecorrível e final, devendo negar-lhe seguimento quando não instruído com certidões ou cópias das decisões divergentes exaradas em casos idênticos, ou quando não satisfeito qualquer outro requisito estabelecido para a apreciação do recurso.
§ 4º É de 15 (quinze) dias, a contar da ciência da decisão, o prazo para...
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