Portaria n.º 43/2002, de 11 de Janeiro de 2002
Portaria n.º 43/2002 de 11 de Janeiro A necessidade de adaptar a declaração modelo 3 de IRS ao plano final de transição da administração pública financeira para o euro, aprovado pelo despacho n.º 9501/2001, publicado no Diário da República, 2.' série, n.º 105, de 7 de Maio de 2001, e às alterações introduzidas ao artigo 59.º do Código de Procedimento e de Processo Tributário pela Lei n.º 15/2001, de 5 de Junho, impõe modificações na declaração modelo 3 do IRS, aprovada pela Portaria n.º 45-A/2001, de 22 de Janeiro, e dos seus anexos.
Assim: Manda o Governo, pelo Ministro das Finanças, nos termos do artigo 144.º do Código do IRS, 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 depreenchimento; c) Anexo B1 (rendimentos comerciais, industriais e agrícolas para sujeitos passivos sem contabilidade organizada) e respectivas instruções de preenchimento; d) Anexo C (rendimentos comerciais, industriais e agrícolas para sujeitos passivos com contabilidade organizada) e respectivas instruções de preenchimento; e) Anexo C1 (imputação de rendimentos de sociedades sujeitas ao regime de transparência fiscal e de heranças indivisas) e respectivas instruções de preenchimento; f) Anexo D (reporte e fraccionamento de rendimentos) e respectivas instruções depreenchimento; g) Anexo E (rendimentos de capitais) e...
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