Portaria n.º 763/2023 de 24 de abril de 2023
Data de publicação | 24 Abril 2023 |
Número da edição | 80 |
Órgão | Presidência do Governo |
Seção | Série 2 |
A Região Autónoma, nos termos do seu Estatuto Político-Administrativo e da Lei de Finanças das Regiões Autónomas, dispõe 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;
Nos anos de 2009 e 2010, não foi efetuada a transferência financeira para os municípios da Região, da participação no IRS, relativa aos meses de março a dezembro do exercício de 2009 e de dezembro do exercício de 2010, conforme previsto na Lei de Finanças Locais então em vigor - Lei n.º 2/2007, de 15 de janeiro;
O Protocolo celebrado entre a Região Autónoma dos Açores e a Associação de Municípios da Região, a 10 de setembro de 2021, prevê a transferência, por parte do Governo Regional, em quatro parcelas anuais, no período entre 2021 e 2024, dos valores referentes à participação dos municípios da Região no IRS, respeitantes aos valores não transferidos nos anos de 2009 e 2010 e constantes do quadro anexo ao referido Protocolo;
Assim, nos termos da alínea k) do artigo 1.º do Anexo I do Decreto Regulamentar Regional n.º 4/2023/A, de 14 de fevereiro, retificado pela Declaração de Retificação n.º 1/2023/A, de 16 de março...
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