Portaria n.º 35/2000, de 28 de Janeiro de 2000
Portaria n.º 35/2000 de 28 de Janeiro As alterações introduzidas no Código do IRS e no Estatuto dos Benefícios Fiscais pela Lei n.º 87-B/98, de 31 de Dezembro (Orçamento do Estado para 1999), e por alguns diplomas legais publicados no uso de autorizações legislativas concedidas pela mesma lei, impõem modificações na declaração modelo 3 do IRS, aprovada pela Portaria n.º 19/99, de 14 de Janeiro, e de alguns dos seus anexos.
Assim: Manda o Governo, pelo Ministro das Finanças, nos termos do artigo 8.º do Decreto-Lei n.º 442-A/88, de 30 de Novembro, o seguinte: 1.º São aprovados os seguintes novos modelos de impressos, em anexo, a que se refere o n.º 1 do artigo 57.º do Código do IRS, e que são: a) Declaração modelo 3 e respectivas instruções de preenchimento; b) Anexo B (rendimentos do trabalho independente) e respectivas instruções de preenchimento; c) Anexo C (escudos) (rendimentos comerciais, industriais e agrícolas para sujeitos passivos com contabilidade organizada) e respectivas instruções de preenchimento; d) Anexo C (euros) (rendimentos comerciais, industriais e agrícolas para sujeitos passivos com contabilidade organizada) e respectivas instruções de preenchimento; e) Anexo D (reporte e fraccionamento de rendimentos) e respectivas instruções de preenchimento; f) Anexo G (mais-valias) e respectivas instruções de preenchimento; g) Anexo G1 (alienação onerosa de acções detidas durante mais de 12 meses) e respectivas instruções de preenchimento; h) Anexo H (benefícios fiscais) e respectivas instruções de preenchimento.
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São mantidos em vigor, para declarar os rendimentos respeitantes ao ano de 1999 e anos anteriores, os seguintes modelos de impressos das declarações de rendimentos, a que se refere o n.º 1 do artigo 57.º do Código...
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