Portaria n.º 1974/2021 de 27 de outubro de 2021
Data de publicação | 27 Outubro 2021 |
Número da edição | 214 |
Órgão | Vice-Presidência do Governo Regional |
Seção | Série 2 |
Considerando que nos anos de 2009 e 2010, não foi efetuada a transferência para os municípios da Região da participação do IRS, relativa aos meses de março a dezembro do exercício de 2009 e de dezembro do exercício de 2010, e prevista na Lei de Finanças Locais então em vigor - Lei nº 2/2007, de 15 de janeiro;
Considerando que a Região Autónoma dispõe, nos termos do seu Estatuto Político-Administrativo e da Lei de Finanças das Regiões Autónomas, das receitas fiscais nela cobradas ou geradas, bem como da participação nas receitas tributárias do Estado, de acordo com a alínea j) do n.º 1 do artigo 227.º da Constituição da República Portuguesa, constituindo receita da Região, o imposto sobre o rendimento das pessoas singulares consideradas fiscalmente residentes na Região.
Considerando o Protocolo celebrado entre a Região Autónoma dos Açores e a Associação de Municípios da Região a 10 de setembro de 2021, que visa proceder à transferência por parte do Governo Regional dos valores referentes à participação dos municípios da Região no IRS respeitantes aos valores não transferidos nos anos...
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