Despacho n.º 6564/2021
| Data de publicação | 06 Julho 2021 |
| Section | Serie II |
| Órgão | Finanças - Gabinete do Secretário de Estado Adjunto e dos Assuntos Fiscais |
Despacho n.º 6564/2021
Sumário: Pagamentos por conta 2021.
Considerando que o artigo 374.º da Lei n.º 75-B/2021, de 31 de dezembro, que aprovou o Orçamento do Estado para 2021, reintroduziu a possibilidade de dispensa de pagamentos por conta aplicável às entidades classificadas como cooperativas ou como micro, pequenas e médias empresas, a qual surge na continuidade do artigo 2.º da Lei n.º 29/2020, de 31 de julho, e que foi regulamentado pelo Despacho n.º 8320/2020, publicado no Diário da República, 2.ª série, n.º 168, de 28 de agosto de 2020;
Considerando ainda que o aditamento do artigo 9.º-C ao Decreto-Lei n.º 10-F/2020, de 26 de março, apenas permite a aplicação da limitação a que se refere o artigo 107.º do Código do IRC até 50 % do segundo pagamento por conta que seja devido relativo ao período de tributação que se inicie em ou após 1 de janeiro de 2021, desde que o sujeito passivo tenha obtido no período de 2020 um volume de negócios até ao limite máximo da classificação como micro empresa;
Deve, assim, ser assegurada a aplicação da dispensa dos pagamentos por conta definida na Lei do Orçamento do Estado para 2021, de acordo com o sistema de liquidação vigente.
Neste contexto, a aplicação da limitação a que se refere o artigo 107.º do Código do IRC, por força do disposto no artigo 374.º da Lei n.º 75-B/2020, de 31 de dezembro, é assegurada nos seguintes termos:
1 - O regime previsto no n.º 3 do artigo 9.º-C do Decreto-Lei n.º 10-F/2020, de 26 de março, na sua redação atual, permite a aplicação da limitação a que se refere o artigo 107.º do Código do IRC, com as necessárias adaptações, até 100 % do primeiro e segundo pagamentos por conta que sejam devidos relativos ao período de tributação que se inicie em ou...
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