Despacho n.º 6855/2021
Data de publicação | 13 Julho 2021 |
Seção | Serie II |
Órgão | Finanças - Gabinete do Secretário de Estado Adjunto e dos Assuntos Fiscais |
Despacho n.º 6855/2021
Sumário: Determina o preço unitário dos identificadores únicos (IU) para a marcação de embalagens individuais e agregadas de cigarros e tabaco de enrolar referente ao ano económico de 2022.
O n.º 1 do artigo 110.º do Código dos Impostos Especiais de Consumo determina que as embalagens de venda ao público de tabaco manufaturado para consumo no território nacional devem ter aposta, antes da sua introdução no consumo, uma estampilha especial, sendo complementada por um identificador único, sempre que exigível, nos termos da legislação aplicável.
De acordo com o n.º 2 do mesmo artigo, as formalidades a observar para a requisição e o fornecimento das estampilhas especiais e do identificador único e, ainda, os correspondentes preços unitários, são determinados por portaria do membro do Governo responsável pela área das finanças.
Por sua vez, a Portaria n.º 150-A/2019, de 17 de maio, regulamenta as formalidades a observar para a requisição do identificador único, bem como o respetivo fornecimento pela Imprensa Nacional-Casa da Moeda, S. A. (INCM).
Nos termos do artigo 9.º da referida portaria, os identificadores únicos são vendidos pela INCM, pelo montante correspondente ao preço...
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