Portaria n.º 161/90, de 28 de Fevereiro de 1990
Portaria n.º 161/90 de 28 de Fevereiro Tendo em vista o cumprimento das obrigações fiscais dos sujeitos passivos de IRS que não auferem, exclusivamente, rendimentos das categorias A (trabalho dependente) e ou H (pensões) e que, auferindo rendimentos das categorias B (trabalho independente), C (rendimentos comerciais ou industriais) e D (rendimentos agrícolas), não possuam ou não sejam obrigados a possuir contabilidade organizada, nos termos da lei comercial, importa aprovar o modelo de declaração de rendimentos, bem como os respectivos anexos, a que se refere a alínea b) do n.º 1 do artigo 57.º do Código do IRS.
Assim: Manda o Governo, pelo Secretário de Estado dos Assuntos Fiscais, nos termos do artigo 8.º do Decreto-Lei n.º 442-A/88, de 30 de Novembro, o seguinte: 1.º É aprovada a declaração de rendimentos modelo n.º 2 a que se refere a alínea b) do n.º 1 do artigo 57.º do Código do IRS, que deve ser apresentada por todos os sujeitos passivos que não aufiram, exclusivamente, rendimentos das categorias A e ou H, bem como as respectivas instruções, que dela fazem parteintegrante.
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É aprovado o anexo A à declaração modelo n.º 2, que, conjuntamente com esta, deve ser apresentado pelos sujeitos passivos que, em conjunto com rendimentos de outras categorias, aufiram rendimentos das categorias A e ou H, bem como as respectivas instruções, que dele fazem parte integrante.
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É aprovado o anexo B à declaração modelo n.º 2, que, conjuntamente com esta, deve ser apresentado pelos sujeitos passivos que aufiram rendimentos das categorias B, C ou D e que não possuam ou não sejam obrigados a possuir contabilidade organizada, nos termos da lei comercial, bem como as respectivas instruções, que dele fazem parte integrante.
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É aprovado o anexo E à declaração modelo n.º 2, que, conjuntamente com esta, deve ser apresentado pelos sujeitos passivos que aufiram rendimentos da categoria E não sujeitos às taxas liberatórias previstas no artigo 74.º do Código do IRS ou relativamente aos...
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