Despacho n.º 4271/2003(2ªSérie), de 05 de Março de 2003
Despacho n.º 4271/2003 (2.' série). - Em execução do disposto no Decreto-Lei n.º 42/91, de 22 de Janeiro, diploma quadro do regime de retenção na fonte em sede de IRS, e do estipulado nos Decretos Legislativos Regionais n.os 33/99/A, de 30 de Dezembro, e 2/99/A, de 20 de Janeiro, são aprovadas as tabelas de retenção a aplicar aos titulares de rendimentos residentes na Região Autónoma dos Açores, construídas com base no quadro legal decorrente da Lei n.º 32-B/2002, de 30 de Dezembro, e os correspondentes procedimentos para a sua aplicação.
Assim: Ao abrigo do disposto no n.º 5 do artigo 18.º do Decreto-Lei n.º 42/91, de 22 de Janeiro, a Ministra de Estado e das Finanças determina o seguinte: 1 - São aprovadas as tabelas de retenção na fonte, em euros, para vigorarem durante o ano de 2003 na Região Autónoma dos Açores: a) Tabelas de retenção I (não casado), II (casado, único titular) e III (casado, dois titulares) sobre rendimentos do trabalho dependente auferidos por titulares não deficientes e em cuja aplicação deve observar-se o disposto nos artigos 2.º, 2.º-A e 3.º do Decreto-Lei n.º 42/91, de 22 de Janeiro; b) Tabelas de retenção IV (não casado), V (casado, único titular) e VI (casado, dois titulares) sobre rendimentos do trabalho dependente auferidos por titulares deficientes, a aplicar de harmonia com o disposto no n.º 2 do artigo 4.º do Decreto-Lei n.º 42/91, de 22 de Janeiro, tomando-se igualmente em consideração os artigos 2.º, 2.º-A e 3.º do mesmo diploma; c) Tabela de retenção VII sobre pensões, com excepção das pensões de alimentos, auferidas por titulares não deficientes, a aplicar de harmonia com o disposto no artigo 5.º do Decreto-Lei n.º 42/91, de 22 de Janeiro; d) Tabela de retenção VIII sobre pensões, com excepção das pensões de alimentos, auferidas por titulares deficientes, a aplicar de harmonia com o disposto no artigo 5.º do Decreto-Lei n.º 42/91, de 22 de Janeiro; e) Tabela de retenção IX sobre pensões, com excepção das pensões de alimentos, auferidas por titulares deficientes das Forças Armadas abrangidas pelos Decretos-Leis n.os 43/76, de 20 de Janeiro, e 314/90, de 13 de Outubro.
2 - As tabelas de retenção a que se refere o número anterior aplicam-se aos rendimentos a que se...
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