Portaria n.º 13/2008, de 04 de Janeiro de 2008
MINISTÉRIO DAS FINANÇAS E DA ADMINISTRAÇÃO PÚBLICA Portaria n.º 13/2008 de 4 de Janeiro A fim de ser dado cumprimento à obrigação declarativa a que se refere a alínea
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do n.º 1 do artigo 56.º -H do Estatuto dos Benefícios Fiscais e na alínea
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do n.º 1 do artigo 11.º -A do Estatuto do Mecenato Científico, mostra- -se necessário criar uma declaração de modelo oficial.
Assim: Manda o Governo, pelo Ministro de Estado e das Finan- ças, nos termos do artigo 8.º de Decreto -Lei n.º 442 -A/88, de 30 de Novembro, e do n.º 1 do artigo 144.º do Código do Imposto sobre o Rendimento das Pessoas Singulares, o seguinte: 1.º É aprovada a declaração modelo n.º 25 e respec- tivas instruções de preenchimento, anexas à presente portaria, a utilizar pelas entidades que recebam donativos fiscalmente relevantes no âmbito do regime consagrado no Estatuto dos Benefícios Fiscais e do Estatuto do Me- cenato Científico. 2.º A obrigação declarativa a que se refere a declaração modelo n.º 25 deve ser cumprida por transmissão elec- trónica de dados, devendo aquelas entidades respeitar os seguintes procedimentos:
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Efectuar o registo, caso ainda não disponham de senha de acesso, através da página «Declarações electró- nicas», no endereço www.e -financas.gov.pt;
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Possuir um ficheiro com as características...
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