Despacho n.º 984/2018
Data de publicação | 26 Janeiro 2018 |
Seção | Serie II |
Órgão | Finanças - Gabinete do Secretário de Estado dos Assuntos Fiscais |
Despacho n.º 984/2018
Em face do proposto na Informação n.º 7/2018, de 4 de janeiro de 2018, da Direção de Serviços do Imposto sobre o Rendimento das Pessoas Coletivas (IRC) da Autoridade Tributária e Aduaneira, referente à alteração e revisão da declaração periódica de rendimentos Modelo 22, respetivos anexos e instruções, a efetuar em consequência das alterações legislativas ocorridas em 2017 e da necessidade de introdução de melhorias nos formulários, aprovo a seguinte declaração periódica de rendimentos, respetivos anexos e instruções de preenchimento, nos termos do n.º 2 do artigo 117.º do Código do IRC, aprovado pelo Decreto-Lei n.º 442-B/88, de 30 de novembro, republicado pela Lei n.º 2/2014, de 16 de janeiro:
Declaração Modelo 22 e respetivas instruções de preenchimento;
Anexo A da declaração Modelo 22 (para períodos de tributação anteriores a 2015) e respetivas instruções de preenchimento;
Anexo A da declaração Modelo 22 (aplicável aos períodos de tributação de 2015 e seguintes) e respetivas instruções de preenchimento;
Anexo B da declaração Modelo 22 e respetivas instruções de preenchimento (aplicável aos períodos de tributação anteriores a 2011);
Anexo C da declaração Modelo 22 e respetivas instruções de preenchimento;
Anexo D da declaração Modelo 22 e respetivas instruções de preenchimento;
Anexo E da declaração Modelo 22 e respetivas instruções de preenchimento;
Anexo F da declaração Modelo 22 e respetivas instruções de preenchimento; e
Anexo AIMI (Adicional ao imposto municipal sobre imóveis), para efeitos de identificação dos prédios...
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