Portaria n.º 293/2010, de 31 de Maio de 2010
Portaria n. 293/2010
de 31 de Maio
A administraçáo tributária tem procurado, nos últimos anos, aliar a simplificaçáo de procedimentos ao uso das tecnologias de informaçáo, procurando com isso facilitar o cumprimento das obrigaçóes fiscais dos sujeitos passivos e, simultaneamente, aumentar a eficácia dos serviços, designadamente o combate à evasáo e fraude fiscais.
Nesse sentido foram introduzidas diversas alteraçóes, de significado relevante, nas formas de cumprimento das obrigaçóes de pagamento dos impostos, nomeadamente a possibilidade de entrega das declaraçóes de retençóes na fonte via Internet, cujo sucesso tem sido considerável, o que, para além de proporcionar uma maior comodidade aos sujeitos passivos na concretizaçáo daquelas obrigaçóes, constitui também uma melhoria de processos para os próprios serviços da Direcçáo -Geral dos Impostos (DGCI).
Face ao êxito obtido com o recurso à rede de informaçáo electrónica da DGCI para a submissáo das declaraçóes de retençóes na fonte, através do modelo publicado na Portaria n. 523/2003, de 4 de Julho, torna -se útil, agora, aprofundar as situaçóes em que é possível o recurso àquela rede, alargando a sua utilizaçáo a outros contribuintes, simplificando processos, optimizando recursos e reduzindo os erros inerentes ao tratamento da informaçáo.
Visando aqueles objectivos, estabelece -se a obrigatorie-dade da entrega via Internet da declaraçáo de retençóes na fonte para todas as entidades públicas, com ou sem auto-nomia financeira, que paguem ou coloquem à disposiçáo rendimentos sujeitos a retençóes na fonte, à semelhança do que já acontece a todas as entidades de...
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