Decreto Legislativo Regional n.º 3/2010/M, de 19 de Março de 2010
Decreto Legislativo Regional n. 3/2010/M
Revoga a subalínea 2.ª da alínea e) do n. 1 do artigo 2. do Decreto Legislativo Regional n. 5/92/M, de 20 de Março, eliminando a exigência do pagamento dos últimos três meses de contribuiçóes antes da outorga do acordo prestacional para pagamento das contribuiçóes em dívida à segurança social.
O Decreto Legislativo Regional n. 5/92/M, de 20 de Março, que adapta o Decreto-Lei n. 411/91, de 17 de Outubro, estabelece na Regiáo o quadro normativo de regularizaçáo das dívidas à segurança social, prevendo, na alínea e) do n. 1 do artigo 2., que as empresas com dívidas de contribuiçóes para a segurança social e que apresentem uma estrutura financeira desequilibrada, mas que demons-trem que, corrigidas as assimetrias dessa estrutura, podem atingir uma situaçáo de viabilidade, podem regularizar a dívida através de acordos para pagamento prestacional, cumpridos os demais requisitos legais.
Um dos referidos requisitos legais em apreço consiste na empresa ter retomado e manter o pagamento das contribuiçóes mensais há pelo menos três meses ou proceder a este pagamento antes da outorga do acordo prestacional, facto que implica que a empresa tenha disponibilidade financeira imediata para o efeito.
Tem-se assistido a um aumento significativo de contribuintes que regularizam a sua situaçáo contributiva pela via prestacional, bem assim, constata-se uma taxa de cumprimento satisfatória do número de acordos prestacionais celebrados, que tem aumentado de ano para ano, pelo que há todo o interesse na manutençáo e reforço da regularizaçáo da dívida à segurança social por esta via voluntária.
A intempérie que assolou no passado dia 20 de Fevereiro a Regiáo Autónoma da Madeira teve notória e comprovadamente efeitos devastadores para toda a economia regional, que já se encontrava em situaçáo muito difícil, tendo inúmeras empresas sofrido prejuízos significativos que impedem a retoma da sua actividade normal e dificuldades acrescidas até a sua recuperaçáo, com especial foco no sector das pequenas e médias empresas, que teráo ficado completamente desprovidas de meios, sendo premente a...
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