Despacho n.º 7689/2017
Data de publicação | 01 Setembro 2017 |
Seção | Serie II |
Órgão | Finanças - Gabinete do Secretário de Estado dos Assuntos Fiscais |
Despacho n.º 7689/2017
A publicidade sobre a forma da aplicação prática das normas fiscais pela administração tributária concretiza um princípio de transparência e de administração aberta, mas permite também o controlo externo dessa mesma aplicação.
É nesse sentido que o n.º 17 do artigo 68.º da Lei Geral Tributária obriga a que todas as informações vinculativas prestadas, incluindo as urgentes, sejam publicadas no prazo de 30 dias por meios eletrónicos, salvaguardando-se os elementos de natureza pessoal do contribuinte.
A eventual existência de situações que, pela sua particularidade, podem, indiretamente, permitir supor a identidade do sujeito passivo que pede uma informação vinculativa, não deve obstar a essa publicação, dado que o pedido é facultativo e estão em causa os princípios da igualdade tributária e da transparência.
A mesma exigência de transparência deve nortear as regras de liquidação do IRS, pelas quais a administração concretiza as normas legais, e cuja complexidade reflete a (excessiva) complexidade do próprio imposto, fruto das sucessivas opções do legislador.
Assim, determino à Autoridade Tributária e Aduaneira:
i) Que faça um levantamento das informações vinculativas não publicadas até agora, agilizando a sua futura...
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