Portaria n.º 120/2015 - Diário da República n.º 85/2015, Série I de 2015-05-04
de 4 de maio
O n.º 3 do artigo 22.º do Decreto -Lei n.º 47/2005, de 24 de fevereiro (mantido em vigor por força e nos termos do disposto no n.º 4 do artigo 37.º do Decreto -Lei n.º 205/2006, de 27 de outubro, conjugado com a alínea b) do artigo 33.º do Decreto -Lei n.º 117/2011, de 15 de dezembro), regula a percentagem a afetar ao Fundo de Estabilização Tributário (FET) do montante das cobranças coercivas derivadas dos processos instaurados pelos serviços da Autoridade Tributária e Aduaneira (AT).
A referida percentagem é fixada, anualmente, por portaria do Ministro de Estado e das Finanças, após avaliação da execução dos objetivos definidos no plano de atividades dos serviços da AT, sem prejuízo do disposto no n.º 2 do artigo 6.º da Portaria n.º 1375 -A/2003, de 18 de dezembro, que regula, autonomamente, a remuneração das funções de gestão e cobrança dos créditos cedidos pelo Estado.
A racionalização, simplificação e informatização de processos e de procedimentos aliados ao elevado padrão de profissionalismo que os trabalhadores da AT demonstraram, bem como a crescente acessibilidade dos serviços disponibilizados aos contribuintes e operadores económicos, contribuíram decisivamente para o acréscimo de produtividade ocorrido em 2014 e para que fosse ultrapassado o objetivo de cobrança previsto no plano de atividades da AT de 2014.
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