Portaria n.º 198/95, de 18 de Março de 1995
Portaria n.° 198/95 de 18 de Março As alterações introduzidas no Código do IRS e no Estatuto dos Benefícios Fiscais pela Lei n.° 75/93, de 20 de Dezembro (Lei do Orçamento do Estado para 1994), não implicam a modificação dos modelos de impressos aprovados pela Portaria n.° 146/93, de 9 de Fevereiro, destinados à declaração dos rendimentos auferidos em 1993.
No entanto, por força das alterações entretanto sofridas pelo Código do IRC, aplicável, por remissão, na determinação do rendimento colectável das actividades comerciais, industriais, agrícolas e do trabalho independente dos sujeitos passivos de IRS que disponham ou devam dispor de contabilidade organizada, para vigorarem a partir de 1 de Janeiro de 1994, tornou-se necessário proceder à reformulação da concepção do modelo de impresso destinado à recolha das declarações periódicas daqueles contribuintes, em consonância com a declaração modelo n.° 22 destinada aos sujeitos passivos de IRC.
Importa ainda actualizar algumas instruções de preenchimento, por forma a facilitar aos sujeitos passivos o cumprimento das suas obrigações declarativas.
Assim: Manda o Governo, pelo Secretário de Estado dos Assuntos Fiscais, nos termos do artigo 8.° do Decreto-Lei n.° 442-A/88, de 30 de Novembro, o seguinte: 1.° São mantidos em vigor, para declarar os rendimentos respeitantes ao ano de 1994 e a anos anteriores, com excepção do anexo C da declaração modelo n.° 2, os impressos aprovados pela Portaria n.° 146/93, de 9 de Fevereiro.
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São mantidas em vigor as instruções de preenchimento dos anexos B, B1, C1, G e I, aprovadas pela portaria referida no número anterior, e as instruções de preenchimento da declaração modelo n.° 2 e anexo E aprovados pelo n.° 2.° da Portaria n.°...
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