Decreto-Lei n.º 311/90, de 01 de Outubro de 1990
Decreto-Lei n.º 311/90 de 1 de Outubro A profunda alteração que sofreu o regime fiscal aplicável aos trabalhadores por conta própria, com a aprovação do Código do Imposto sobre o Rendimento das Pessoas Singulares, determina a necessidade de reformulação da matéria referente à obrigação contributiva daqueles trabalhadores para com o sistema de segurança social.
Encontra-se em fase avançada de preparação a legislação que tem por objectivo a revisão global do regime de segurança social dos trabalhadores indepdentes tendo em vista a simplificação da actual dispersão legislativa e o aperfeiçoamento das suas normas, de acordo com a experiência da sua aplicação e as modificações introduzidas pelo novo regime fiscal.
Entretanto, deixaram os trabalhadores indepententes de ter a possibilidade de comprovar os respectivos rendimentos de trabalho através das declarações fiscais, nos termos estabelecidos no Decreto-Lei n.º 8/82, de 18 de Janeiro.
Deste modo, já em Fevereiro do ano em curso não foi efectuada, para vigorar a partir de 1 de Julho, a declaração dos rendimentos da actividade dos profissionais livres relativa ao ano de 1989, ao abrigo do n.º 2 do artigo 17.º daquelediploma.
Assim, é imprescindível manter em vigor, até a data do início da vigência do novo diploma que reformule o regime de segurança social dos trabalhadores independentes, os valores das bases de incidência de contribuições ainda aplicáveis a cada beneficiário, evitando soluções de continuidade no cumprimento da obrigação contributiva para a Segurança Social...
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