Despacho n.º 8320/2020
Data de publicação | 28 Agosto 2020 |
Seção | Serie II |
Órgão | Finanças - Gabinete do Secretário de Estado Adjunto e dos Assuntos Fiscais |
Despacho n.º 8320/2020
Sumário: Regulamenta a suspensão temporária do pagamento por conta do imposto sobre o rendimento das pessoas coletivas, nos termos do artigo 2.º da Lei n.º 29/2020, de 31 de julho.
Considerando que o artigo 2.º da Lei n.º 29/2020, de 31 de julho, estabelece um regime de suspensão temporária dos pagamentos por conta do IRC, dependente de regulamentação do Governo, nos termos do respetivo artigo 5.º, determino que:
1 - A limitação de pagamentos por conta seja efetuada de acordo com as regras previstas no artigo 12.º da Lei n.º 27-A/2020, de 24 de julho;
2 - Quando seja aplicável o regime especial de tributação dos grupos de sociedades, previsto nos artigos 69.º e seguintes do Código do IRC, nas entregas que devam ser efetuadas pela sociedade dominante é extensível a condição do n.º 3 referente a sujeitos passivos classificados como micro, pequena e média empresa, sempre que a totalidade das sociedades que integram o grupo correspondam a essa classificação;
3 - A certificação das condições que justificam a limitação dos 1.º e 2.º pagamentos por conta, previstas no n.º 6 do artigo 12.º da Lei n.º 27-A/2020, de 24 de julho, seja efetuada até à data de vencimento do 3.º pagamento por conta, em aplicação a disponibilizar oportunamente pela Autoridade Tributária e Aduaneira...
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