Portaria n.º 800/2022 de 27 de maio de 2022
Data de publicação | 27 Maio 2022 |
Número da edição | 103 |
Órgão | Presidência do Governo |
Seção | Série 2 |
Considerando que nos anos de 2009 e 2010, não foi efetuada a transferência 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, prevista na Lei de Finanças Locais então em vigor - Lei n.º 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 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;
Nos termos da alínea k) do n.º 6 do artigo 5.º do Decreto Regulamentar Regional n.º 6/2022/A, de 29 de abril, determino:
1 - Proceder à transferência das verbas constantes do anexo à presente Portaria, que dela faz parte...
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