Portaria n.º 286/2019
ELI | https://data.dre.pt/eli/port/286/2019/09/03/p/dre |
Data de publicação | 03 Setembro 2019 |
Section | Serie I |
Órgão | Finanças |
Portaria n.º 286/2019
de 3 de setembro
Sumário: Aprova a nova declaração de modelo oficial n.º 27 e respetivas instruções de preenchimento.
A Lei n.º 71/2018, de 31 de dezembro, procedeu à alteração do regime da contribuição extraordinária sobre o setor energético (CESE), procedendo a ajustamentos no âmbito das isenções conferidas aos centros eletroprodutores que utilizem energias renováveis e no envio à Autoridade Tributária e Aduaneira (AT), de informações quer, por parte da Entidade Reguladora para o Setor Energético, quer, por parte da Direção-Geral de Energia e Geologia.
Em consequência das disposições constantes do artigo 313.º da Lei n.º 71/2018 de 31 de dezembro, que aprovou o Orçamento do Estado para o ano de 2019, deve ser alterada a Portaria n.º 119-B/2015, de 30 de abril, que aprova a declaração de modelo oficial n.º 27, bem como as respetivas instruções de preenchimento, através da qual os sujeitos passivos efetuam a correspondente liquidação da contribuição extraordinária sobre o setor energético.
Assim:
Manda o Governo, pelo Ministro das Finanças, ao abrigo do n.º 1 do artigo 7.º do regime da contribuição extraordinária sobre o setor energético, aprovado pelo artigo 228.º da Lei n.º 83-C/2013, de 31 de dezembro, e alterado pelas Leis n.os 82-B/2014, de 31 de dezembro, 33/2015, de 27 de abril, 42/2016, de 28 de dezembro, e 71/2018, de 31 de dezembro, o seguinte:
Artigo único
Modelo de declaração
É aprovada a nova declaração de modelo oficial n.º 27 e respetivas instruções de preenchimento, em anexo à presente portaria, da qual faz parte integrante e que substitui a que consta do anexo à Portaria n.º 119-B/2015, de 30 de abril.
O Ministro das Finanças, Mário José Gomes de Freitas Centeno, em 9 de agosto de...
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