Despacho conjunto n.º 85/2002, de 01 de Fevereiro de 2002
Despacho conjunto n.º 85/2002. - O Decreto-Lei n.º 19/97, de 21 de Janeiro, regulamentado pela Portaria n.º 386/98, de 3 de Julho, dos Ministros das Finanças e da Justiça, consagrou a competência das entidades da Administração Tributária para a atribuição do número de identificação fiscal às pessoas colectivas e equiparadas, assim como para a emissão do respectivo cartão de identificação fiscal.
O referido modelo de cartão de contribuinte, dotado de um dispositivo que possibilita a utilização de meios electrónicos de consulta e de inscrição de dados fiscalmente relevantes, destinados a reforçar o controlo e segurança dos mesmos, foi aprovado pela Portaria n.º 862/99, de 8 de Outubro.
Considerando que: O artigo 8.º da Portaria n.º 386/98, de 3 de Julho, prevê a consagração de um regime transitório para vigorar no período que medeia aquele em que as pessoas colectivas e entidades equiparadas eram obrigatoriamente identificadas para efeitos fiscais através do cartão de identificação de pessoa colectiva e aquele em que passarão a ser identificadas, para os referidos efeitos, através do cartão de identificação fiscal; A emissão do cartão de contribuinte de pessoa colectiva, de acordo com o modelo aprovado pela Portaria n.º 862/99, de 8 de Outubro, iniciada em Dezembro de 1999, contemplou apenas as pessoas colectivas que iniciaram a partir daquela data a respectiva actividade ou que declararam alguma alteração da informação que originou a emissão do novo cartão, não tendo, portanto, sido emitidos os novos cartões para os restantes contribuintes constantes do cadastro fiscal; Nos termos dos artigos 45.º e 18.º do Regime do Registo Nacional de Pessoas Colectivas, aprovado pelo Decreto-Lei n.º 129/98, de 13 de Maio, o Registo Nacional de Pessoas Colectivas emite, para efeito de constituição de pessoas colectivas ou entidades equiparadas ou depois de iniciado o processo de constituição, respectivamente, certificados de admissibilidade de firma ou denominação e cartões provisórios de identificação de pessoas colectivas; Determina-se, nos termos e para os efeitos do disposto no artigo 8.º da Portaria n.º 386/98, de 3 de Julho, o seguinte: 1 - Para as pessoas colectivas ou entidades equiparadas que iniciaram a actividade a partir de Janeiro de 2000, que apresentaram a declaração de...
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