Portaria n.º 375/2003, de 10 de Maio de 2003
Portaria n.º 375/2003 de 10 de Maio A utilização da Internet para o cumprimento das obrigações declarativas tem vindo a registar um crescimento significativo.
Para o efeito terá contribuído a consagração da obrigatoriedade de, por forma gradual, ser adoptada tal forma de cumprimento das obrigações declarativas no âmbito dos impostos sobre o rendimento, em detrimento da utilização do suportepapel.
É o reconhecimento das vantagens associadas, quer para a administração fiscal, quer para os sujeitos passivos, em termos de comodidade, economia e segurança, que justifica tal medida e que aconselha a sua extensão às obrigações declarativas do IVA.
Foi ouvida a Câmara dos Técnicos Oficiais de Contas.
Assim: Manda o Governo, pela Ministra de Estado e das Finanças, ao abrigo do n.º 12 do artigo 28.º do Código do IVA, aprovado pelo Decreto-Lei n.º 394-B/84, de 26 de Dezembro, o seguinte: 1.º Os sujeitos passivos do IVA ficam obrigados ao envio por transmissão electrónica de dados da declaração periódica a que se refere a alínea c) do n.º 1 do artigo 28.º do Código do IVA, bem como dos anexos nela referidos.
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Para os efeitos do disposto no número anterior, o sujeito passivo e o técnico oficial de contas são identificados por senhas atribuídas pela Direcção-Geral dos Impostos.
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Os sujeitos passivos do IVA obrigados ao envio por transmissão electrónica de dados da declaração e anexos referida no n.º 1 devem: a) Efectuar o registo, caso ainda não disponham de senha de acesso, através da página das 'Declarações electrónicas' no endereço www.dgci.gov.pt; b) Efectuar o envio de acordo com os seguintes procedimentos: 1) Seleccionar 'Entregar o modelo pretendido'; 2) Preencher a declaração directamente ou abrir o ficheiro previamente formatado com as características indicadas no endereço; 3) Validar a informação e corrigir os erros locais detectados; 4) Submeter a declaração; 5) Consultar, a partir do dia seguinte, a situação definitiva da declaração, devendo submeter, caso indique a existência de anomalia, uma nova...
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