Portaria n.º 1145/2004(2ªSérie), de 30 de Outubro de 2004
Portaria n.º 1145/2004 (2.' série) A fim de conferir maior celeridade e eficácia ao controlo cruzado da informação respeitante aos rendimentos declarados pelos sujeitos passivos de IRS com a comunicação de rendimentos devidos e retenções na fonte efectuadas pelas entidades pagadoras, procedeu-se, através da Portaria n.º 51/2004, de 16 de Janeiro, à autonomização do anexo J da declaração anual contabilística e fiscal, destinado a dar cumprimento à obrigação declarativa a que se referem os artigos 119.º, n.º 1, alínea c), do Código do IRS e 120.º do Código do IRC.
Simultaneamente e com o mesmo objectivo foi antecipado, para o mês de Fevereiro de cada ano, o prazo legal para o cumprimento desta obrigação e tornada obrigatória a utilização da transmissão electrónica de dados para o envio da respectiva declaração.
Introduzem-se agora alguns aperfeiçoamentos na concepção do modelo declarativo e respectivas instruções de preenchimento visando essencialmente melhorar a tipologia dos rendimentos e correspondentes retenções.
Acresce que, consumada a autonomização deste modelo declarativo, a manutenção da sua identificação como anexo não só deixou de fazer sentido como originou alguma confusão com o anexo J da declaração modelo 3. Por estes motivos, mostra-se ainda aconselhável que se proceda à alteração da sua nomenclatura, retomando para o efeito a designação do modelo que já foi utilizado para o cumprimento desta obrigação acessória.
Assim: Manda o Governo, pelo Ministro das Finanças e da Administração Pública, ao abrigo do disposto no n.º 1 do artigo 144.º do Código do IRS, aprovado pelo Decreto-Lei n.º 442-A/88, de 30 de Novembro, o seguinte: 1.º É aprovada a nova declaração modelo 10 para cumprimento da obrigação declarativa a que se refere a alínea c) do n.º 1 do artigo 119.º do Código do IRS e o artigo 120.º do Código do IRC, aprovado pela Portaria n.º 51/2004, de 16 de Janeiro, e respectivas instruções de preenchimento, anexas à presente portaria.
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Ficam obrigados ao envio por transmissão electrónica de dados da declaração a que se...
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