Despacho conjunto n.º 242/2003, de 11 de Março de 2003
Despacho conjunto n.º 242/2003. - O desenvolvimento de procedimentos e canais que simplifiquem o relacionamento das pessoas com a Administração e que promovam a desburocratização e a aceleração dos processos de decisão, através da troca e do acesso à informação em suporte electrónico e da articulação das bases de dados dos diferentes departamentos, constitui um objectivo prioritário, definido no quadro da sociedade de informação e que, no âmbito do sistema de segurança social, tem consagração expressa na Lei n.º 32/2002, de 20 de Dezembro, que aprovou as suas bases gerais.
É neste contexto que se insere a troca oficiosa de informação entre o sistema de segurança social e o sistema fiscal, relativamente aos elementos das pessoas singulares e colectivas considerados relevantes para a concretização das respectivas finalidades, designadamente na eficácia da cobrança das contribuições, no combate à fraude e evasão contributiva e à concessão indevida de benefícios fiscais.
A comunicação oficiosa ao sistema de segurança social da declaração do início de actividade para efeitos fiscais, entendida como fundamental para a articulação pretendida, está consagrada no artigo 120.º da Lei n.º 32/2002, de 20 de Dezembro, importando agora definir e implementar os procedimentos necessários à sua concretização.
Nestes termos, determina-se o seguinte: 1 - É criado um grupo de trabalho cuja missão é viabilizar a interconexão de dados da Direcção-Geral dos Impostos e da Segurança Social entre si.
2 - O grupo de trabalho tem a seguinte composição: a) Dois representantes do Instituto de Gestão Financeira da Segurança Social, um dos...
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