Portaria n.º 1/90, de 04 de Janeiro de 1990
Portaria n.º 1/90 de 4 de Janeiro O artigo 114.º do Código do Imposto sobre o Rendimento das Pessoas Singulares, aprovado pelo Decreto-Lei n.º 442-A/88, de 30 de Novembro, impõe às entidades que paguem rendimentos sujeitos a retenção na fonte e pensões, com excepção das de alimentos, que comuniquem à administração fiscal a identificação fiscal das pessoas ou entidades a quem efectuaram os pagamentos, bem como a indicação dos montantes pagos ou colocados à disposição e das importâncias retidas.
Por outro lado, tendo em vista utilizar, no cumprimento desta obrigação, as modernas tecnologias de informação, o artigo 135.º do mesmo Código permite a substituição do suporte pré-impresso por suportes magnéticos que obedeçam às características técnicas definidas pela Direcção-Geral das Contribuições e Impostos, sem necessidade de prévia autorização.
Importa, pois, colocar à disposição de todas as entidades sobre as quais recai esta obrigação os meios indispensáveis ao seu cumprimento atempado.
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 aprovado o modelo de declaração de rendimentos a apresentar à Direcção-Geral das Contribuições e Impostos pelas entidades a ela obrigadas nos termos do artigo 114.º, n.º 1, alínea c), do Código do Imposto sobre o Rendimento das Pessoas Singulares, bem como as respectivas instruções de preenchimento, que dela fazem parte integrante.
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