Declaração N.º 1/2004 de 30 de Março
S.R. DA PRESIDÊNCIA PARA AS FINANÇAS E PLANEAMENTO
Declaração n.º 1/2004 de 30 de Março de 2004
De acordo com o disposto no artigo 102.º e da alínea d) do artigo 103.º da Lei n.º 61/98, de 27 de Agosto, segunda alteração do Estatuto Político-Administrativo da Região Autónoma dos Açores, nos termos do n.º 1 do artigo 40.º da Lei n.º 13/98, de 24 de Fevereiro, no n.º 2 e da alínea b) do n.º 1 do artigo 10.º do Código do Imposto sobre o Rendimento das Pessoas Colectivas, declara-se que, por despacho do Secretário Regional da Presidência para as Finanças e Planeamento, de 9 de Março de 2004, que a Cáritas da Ilha Terceira, Instituição Particular de Solidariedade Social, nos termos do n.º 1 do artigo 1.º do Decreto-Lei n.º 119/83, de 25 de Fevereiro, aplicado à Região Autónoma dos Açores pelo Decreto Legislativo Regional n.º 26/84/A, de 28 de Agosto, com sede na Rua do Barcelos, 23 - Sé, Concelho de Angra do Heroísmo, goza de isenção de IRC, nos termos da alínea b) do n.º 1 do referido artigo 10.º, no que respeita aos rendimentos englobáveis correspondentes às categorias constantes do nº 1 do artigo 1º, do Código do IRS:
Categoria E - Rendimentos de capitais, juros...
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