Portaria n.º 16/2012, de 19 de Janeiro de 2012
MINISTÉRIO DAS FINANÇAS Portaria n.º 16/2012 de 19 de janeiro A declaração modelo 30 destina -se a dar cumpri- mento à obrigação declarativa a que se refere o n.º 7 do artigo 119.º do Código do Imposto sobre o Rendimento das Pessoas Singulares (IRS) e o artigo 128.º do Código do Imposto sobre o Rendimento das Pessoas Colectivas (IRC). Com a aprovação e entrada em vigor da Lei n.º 64 -B/2011, de 30 de dezembro, que aprovou o Orçamento do Estado para 2012, foi alterado o prazo para o cumprimento da obrigação acessória prevista na alínea
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do n.º 7 do ar- tigo 119.º do Código do IRS, relativa aos rendimentos que venham a ser pagos ou colocados à disposição de entidades não residentes, pelo que se mostra necessário proceder à adequação do modelo declarativo e respetivas instruções de preenchimento, aprovadas pela Portaria n.º 438/2004, de 30 de abril.
Assim: Manda o Governo, pelo Ministro de Estado e das Finan- ças, nos termos do artigo 8.º do Decreto -Lei n.º 442 -A/88, de 30 de novembro, e do n.º 1 do artigo 144.º do Código do IRS, o seguinte: Artigo 1.º Objeto É aprovada a declaração modelo 30 para cumprimento da obrigação declarativa a que se refere a alínea
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do n.º 7 do artigo 119.º do Código do IRS e o artigo 128.º do Código do IRC e respetivas instruções de preenchimento, anexas à presente portaria.
Artigo 2.º Cumprimento da obrigação 1 — Estão obrigados à apresentação desta declaração as entidades que paguem ou coloquem à disposição de entidades não residentes rendimentos que nos termos legais se considerem obtidos em território português. 2 — Esta obrigação declarativa deve ser cumprida por transmissão electrónica de dados, até ao final do segundo mês seguinte àquele em que ocorra o facto tributário, de- vendo os sujeitos passivos:
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Proceder ao registo, caso ainda não disponham de senha de acesso, no portal das finanças, no endereço www.portaldasfinancas.gov.pt;
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...
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