Portaria n.º 162/2017
Data de publicação | 16 Maio 2017 |
Seção | Serie I |
Órgão | Finanças |
Portaria n.º 162/2017
de 16 de maio
No início de cada ano, deve o Ministro das Finanças determinar qual a percentagem do montante das cobranças coercivas, realizadas no ano anterior, derivadas dos processos instaurados pelos serviços da Autoridade Tributária e Aduaneira (AT), que constituirá receita própria do Fundo de Estabilização Tributário (FET).
A atribuição dessa receita ao FET resulta da avaliação que o Ministro das Finanças faz do desempenho ou produtividade global dos serviços da AT, enquanto organização, face ao grau de execução dos planos de atividades e de cumprimento dos objetivos globais estabelecidos ou acordados com a tutela.
Os resultados quer da arrecadação efetiva da receita tributária total no ano de 2016 quer do desenvolvimento das atividades globais da AT e da realização de projetos ou programas com vista à obtenção de uma repartição mais equitativa do esforço tributário coletivo e da redução dos custos de cumprimento, são reveladores do elevado grau de cumprimento dos objetivos estabelecidos para a AT no ano de 2016, bem como de um elevado e exigente padrão de competências profissionais, de dedicação e profissionalismo dos trabalhadores na realização das múltiplas atribuições da AT.
Assim:
Manda o Governo, pelo Ministro das Finanças, ao abrigo do 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...
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