Portaria n.º 314/2015 - Diário da República n.º 191/2015, Série I de 2015-09-30
de 30 de setembro
O Regime Jurídico dos Jogos e Apostas Online (RJO), aprovado pelo Decreto -Lei n.º 66/2015, de 29 de abril, determina, no n.º 9 do seu artigo 90.º, que 37,5 % do imposto especial de jogo online apurado nas apostas desportivas à cota, nos termos desse artigo 90.º, é repartido nos termos a fixar por portaria dos membros do Governo responsáveis pelas áreas das finanças, do desporto e do turismo.íntegra à respetiva entidade responsável, para apoio à organização e despesas das missões e programas de preparação.
Artigo 3.º
Operacionalização das transferências
1 - O montante do IEJO previsto no artigo 1.º é transferido trimestralmente pelo Serviço de Regulação e Inspeção de Jogos do Turismo de Portugal, I. P. (Serviço de Regulação e Inspeção de Jogos), para a liga profissional, Comité Olímpico de Portugal, Comité Paralímpico de Portugal, Confederação do Desporto de Portugal ou para a federação desportiva, nos termos do artigo anterior, na sua totalidade, até ao dia 10 do mês seguinte ao trimestre a que respeita, por referência ao IEJO cobrado nesse trimestre.
2 - A diferença do montante do IEJO apurado nos termos previstos no n.º 6 do artigo 90.º do RJO dá lugar à cobrança do valor adicional do IEJO que constitui receita das entidades referidas no artigo anterior, a transferir para as entidades aí referidas até ao dia 10 de fevereiro do ano seguinte àquele a que o imposto respeita.
3 - Compete às federações e ligas assegurar a distribuição prevista nos n.os 1 e 2 do artigo anterior, no prazo de 20 dias a contar da receção das transferências previstas nos números anteriores.
4 - As transferências previstas nos n. os 1 e 2 e a distribuição prevista no número anterior, só poderão ocorrer se o respetivo beneficiário tiver a sua situação contributiva regularizada perante a autoridade tributária e a segurança social, nos termos legais.
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