Decreto-Lei n.º 20/89, de 19 de Janeiro de 1989
Decreto-Lei n.º 20/89 de 19 de Janeiro Instituída no 2.º semestre de 1984 pelo Decreto-Lei n.º 232/84, de 12 de Julho, dedicou-se a Comissão da Reforma Fiscal à complexa tarefa de conceber a reestruturação do nosso sistema tributário, em particular no que diz respeito aos impostos sobre o rendimento, tendo elaborado valiosos estudos e projectos neste domínio.
Tendo presentes os trabalhos da Comissão, apresentou o Governo à Assembleia da República as propostas de lei n.os 3/V e 59/V, as quais estiveram na base da Lei n.º 106/88, de 17 de Setembro, que autorizou a criação do imposto sobre o rendimento das pessoas singulares (IRS), do imposto sobre o rendimento das pessoas colectivas (IRC) e da contribuição autárquica, o que permitiu concluir os projectos dos diplomas relativos a essas categoriasfiscais.
Encontra-se, assim, cumprida a missão cometida à Comissão da Reforma Fiscal, a qual beneficiou também da relevante colaboração do Centro de EstudosFiscais.
Concluída esta fase, impõe-se a implementação do novo modelo de tributação, a qual será já acompanhada pelos serviços da administração fiscal especialmente vocacionados para o efeito. Nesta tarefa assumirão seguramente grande relevo as análises e os...
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