Portaria n.º 694/2002, de 22 de Junho de 2002
Portaria n.º 694/2002 de 22 de Junho A informação com relevância fiscal que é comunicada no âmbito das designadas obrigações acessórias constitui um precioso instrumento para o controlo cruzado e consequente avaliação da veracidade das declarações dos sujeitospassivos.
Entre as obrigações acessórias conta-se a constante do artigo 138.º do Código do IRS, sendo que o cumprimento desta obrigação é imprescindível para que possam ser exercidos os direitos sociais.
O seu cumprimento não justifica o recurso a meios sofisticados de comunicação.
Assim, nos termos do artigo 8.º do Decreto-Lei n.º 442-A/88, de 30 de Novembro, e do artigo 144.º do Código do IRS: Manda o Governo, pelo Ministro das Finanças, o seguinte: 1.º É aprovado o modelo 4 'Declaração de aquisição e ou alienação de valores...
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