Decreto-Lei n.º 81/2003, de 23 de Abril de 2003
Decreto-Lei n.º 81/2003 de 23 de Abril O número de identificação fiscal é, indiscutivelmente, um meio indispensável para o eficaz desempenho das políticas fiscais por parte da administração tributária.
A experiência obtida com a sua criação, através do Decreto-Lei n.º 463/79, de 30 de Novembro, com as sucessivas alterações, bem como a normal evolução das relações fiscais internacionais, nomeadamente fruto do fenómeno da globalização, determinam a criação de um registo simplificado de atribuição de número de identificação fiscal às entidades não residentes que obtenham em território português rendimentos tributados por retenção na fonte a título definitivo.
Pretende-se, assim, criar condições para um maior controlo, quer a nível nacional quer a nível internacional, visando não só uma eficaz luta contra a fraude e a evasão fiscal como também optimizar a colaboração, cada vez mais estreita, entre administrações fiscais de diferentes espaços.
Assim: Nos termos da alínea a) do n.º 1 do artigo 198.º da Constituição, o Governo decreta o seguinte: Artigo 1.º Alteração ao Decreto-Lei n.º 463/79, de 30 de Novembro O artigo 3.º do Decreto-Lei n.º 463/79, de 30 de Novembro, com a redacção dada pelo Decreto-Lei n.º 266/91, de 6 de Agosto, passa a ter a seguinte redacção: 'Artigo 3.º 1 - ....................................................................................................................
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