Portaria n.º 14/2000, de 15 de Janeiro de 2000
Portaria n.º 14/2000 de 15 de Janeiro As alterações introduzidas no Código do IRS pelo Decreto-Lei n.º 45/98, de 3 de Março, que aditou o n.º 6 ao artigo 114.º, no qual se prevê que as entidades devedoras de rendimentos a sujeitos passivos não residentes estejam obrigadas à apresentação de uma declaração à Direcção-Geral dos Impostos relativa a esses rendimentos, e a alteração resultante do alargamento da tributação na fonte, em sede de IRS e IRC, de não residentes sem estabelecimento estável em território português, aos rendimentos derivados de serviços realizados ou utilizados em Portugal, introduzida pelo artigo 6.º do Decreto-Lei n.º 25/98, de 10 de Fevereiro, impuseram modificações no modelo de impresso da declaração modelo n.º 130, o que veio a concretizar-se através da Portaria n.º 7/99, de 7 de Janeiro, quanto aos rendimentos expressos em escudos.
Torna-se, no entanto, agora necessário proceder à adaptação da referida declaração modelo n.º 130 para os rendimentos expressos em euros.
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 novo impresso da declaração modelo n.º 130, a que se refere o n.º 6 do artigo 114.º do CIRS, e respectivas instruções de preenchimento, em anexo, a utilizar quando ocorram pagamentos de rendimentos a não residentes denominados em euros.
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A declaração modelo n.º 130 para rendimentos denominados em euros entra em vigor no ano de 1999...
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