Portaria n.º 401/2012, de 06 de Dezembro de 2012
MINISTÉRIO DAS FINANÇAS Portaria n.º 401/2012 de 6 de dezembro Os artigos 47.º do Código do Imposto sobre o Ren- dimento das Pessoas Coletivas (CIRC), aprovado pelo Decreto -Lei n.º 442 -B/88, de 30 de novembro, e 50.º do Código do Imposto sobre o Rendimento das Pessoas Sin- gulares (CIRS), aprovado pelo Decreto -Lei n.º 442 -A/88, de 30 de novembro, preveem a atualização anual dos coe- ficientes de desvalorização da moeda para efeitos de cor- reção monetária dos valores de aquisição de determinados bens e direitos.
Assim: Manda o Governo, pelo Ministro de Estado e das Fi- nanças, o seguinte: Artigo único Coeficientes de desvalorização da moeda a aplicar aos bens e direitos alienados durante o ano de 2012 Os coeficientes de desvalorização da moeda a aplicar aos bens e direitos alienados durante o ano de 2012, cujo valor deva ser atualizado nos termos dos artigos 47.º do Código do Imposto sobre o Rendimento das Pessoas Co- letivas e 50.º do Código do Imposto sobre o Rendimento das Pessoas Singulares, para efeitos de determinação da matéria coletável dos referidos impostos, são os constantes do quadro anexo.
O Ministro de Estado e das Finanças, Vítor Louçã Ra- baça Gaspar, em 22 de novembro de 2012. ANEXO Quadro de atualização dos coeficientes de desvalorização da moeda a que se referem os artigos 47.º do Código do IRC e 50.º do Código do IRS Anos Coeficientes Anos Coeficientes Até 1903. . . . . . . . . . . 4 496,88 1978 . . . . . . . . . . . . . 14,35 De 1904 a 1910 . . . . . 4 186,06 1979 . . . . . . . . . . . . . 11,32 De 1911 a 1914 . . . . . 4 014,90 1980 . . . . . . . . . . . . . 10,20 1915 . . . . . . . . . . . . . . 3 572,03 1981 . . . . . . . . . . . . . 8,35 1916 . . . . . . . . . . . . . . 2 923,73 1982 . . . . . . . . . . . . . 6,93 1917 . . . . . . . . . . . . . . 2 334,01 1983 . . . . . . . . . . . . . 5,54 1918 . . . . . . . . . . . . . . 1 665,25 1984 . . . . . . . . . . . . . 4,30 1919 . . . . . . . . . . . . . . 1 276,23 1985 . . . . . . . . . . . . . 3,60 1920 . . . . . . . . . . . . . . 843,28 1986 . . . . . . . . . . . . . 3,25 1921...
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