Portaria n.º 322/2018
Coming into Force | 01 Janeiro 2019 |
Seção | Serie I |
Data de publicação | 13 Dezembro 2018 |
Órgão | Finanças |
Portaria n.º 322/2018
de 13 de dezembro
A Portaria n.º 318/2015, de 1 de outubro, aprovou a declaração modelo n.º 25 destinada ao cumprimento da obrigação declarativa a que se refere a alínea c) do n.º 1 do artigo 66.º do Estatuto dos Benefícios Fiscais, pelas entidades que recebam donativos fiscalmente relevantes no âmbito do regime consagrado neste diploma legal.
Considerando que, nos termos do artigo 263.º da Lei n.º 114/2017, de 29 de dezembro, foi alterado o artigo 62.º do Estatuto dos Benefícios Fiscais, no sentido de elevar, em determinadas situações, as majorações dos donativos, torna-se necessário proceder ao ajustamento das instruções de preenchimento da declaração modelo n.º 25, através da criação de novos códigos para identificação dos donativos de acordo com as referidas alterações introduzidas ao Estatuto dos Benefícios Fiscais.
Assim:
Manda o Governo, pelo Secretário de Estado dos Assuntos Fiscais, nos termos da alínea c) do n.º 1 do artigo 66.º do Estatuto dos Benefícios Fiscais, o seguinte:
Artigo 1.º
Objeto
São aprovadas as instruções de preenchimento da declaração modelo n.º 25 - donativos recebidos, aprovada pela Portaria n.º 318/2015, de 1 de outubro, em anexo à presente portaria, da qual faz parte integrante.
Artigo 2.º
Norma revogatória
São revogadas as anteriores instruções de preenchimento da declaração modelo n.º 25, aprovadas pela Portaria n.º 318/2015, de 1 de outubro.
Artigo 3.º
Entrada em vigor
A presente portaria entra em vigor no dia 1 de janeiro de 2019.
O Secretário de Estado dos Assuntos Fiscais, António Manuel Veiga dos Santos Mendonça Mendes, em 4 de dezembro de 2018.
(ver documento original)
111888244
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