Portaria n.º 950/89, de 23 de Outubro de 1989
Portaria n.º 950/89 de 23 de Outubro Nos termos da alínea a) do n.º 1 do artigo 107.º do Código do IRS, os titulares dos rendimentos da categoria B são obrigados a passar recibo, em impresso de modelo oficial, de todas as importâncias recebidas dos seus clientes. Nos termos do artigo 9.º do Decreto-Lei n.º 442-A/88, de 30 de Novembro, os antigos recibos modelo n.º 2 a que se refere a alínea a) do artigo 8.º do Código do Imposto Profissional substituem, até final, os referidos no artigo 107.º do Código do IRS.
Importa, porém, dar ao mencionado recibo uma configuração mais adequada às novas obrigações que recaem sobre os titulares de rendimentos da categoria B, nomeadamente a da sua eventual sujeição a retenção na fonte...
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