Portaria n.º 80/2003, de 22 de Janeiro de 2003
Portaria n.º 80/2003 de 22 de Janeiro O artigo 32.º da Lei n.º 16/2001, de 22 de Junho (Lei da Liberdade Religiosa), contém um conjunto de disposições em matéria fiscal, que compreende isenções, desagravamentos pela entrega de donativos com fins religiosos a igrejas e demais comunidades religiosas radicadas no País e ainda a possibilidade de uma percentagem do imposto que for liquidado a pessoas singulares, sujeitos passivos de IRS, ser destinado, por indicação expressa destes, às mesmas entidades ou a outras, identificadas no diploma, que prossigam fins humanitários ou de beneficência.
Apesar de a aplicação da Lei da Liberdade Religiosa depender de regulamentação, nos termos do artigo 69.º, designadamente no que concerne ao respectivo regime fiscal, no sentido do estabelecimento das condições necessárias à atribuição de personalidade jurídica às pessoas colectivas religiosas e da criação das regras de organização e funcionamento da Comissão da Liberdade Religiosa, a que se referem os artigos 52.º e 53.º, algumas das suas disposições com incidência na área de tributação do rendimento das pessoas singulares poderão já entrar em vigor no ano económico de 2002, de harmonia com o disposto no artigo 66.º, visto terem como destinatárias entidades dotadas de personalidade jurídica e regime jurídico próprio. É o caso das pessoas colectivas de utilidade pública que prossigam fins de beneficência ou de assistência ou humanitários e das instituições particulares de solidariedade social, relativamente às quais basta a prévia instituição do quadro de procedimentos que por estas deverão ser observados para a invocação dos benefícios fiscais a que têm direito.
Assim: Manda o Governo, pela Ministra de Estado e das Finanças, ao abrigo do disposto nos artigos 68.º e 69.º da Lei da Liberdade Religiosa, o seguinte: 1.º As pessoas colectivas de utilidade pública que prossigam fins de beneficência ou de assistência ou humanitários e, de harmonia com o disposto no n.º 2 do artigo 65.º da Lei da Liberdade Religiosa, as instituições particulares de solidariedade social nela...
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