Modelos oficiais da matriz predial rústica
Autor | Almeida & Leitão, Lda |
Páginas | 257-260 |
Page 257
Com a implementação da reforma da tributação do património introduziu-se a informatização das matrizes da propriedade urbana, no sentido da desmaterialização das cadernetas prediais e das certidões de teor matricial respeitante aos prédios urbanos, com os ganhos inerentes, nomeadamente à sua emissão via Internet.
A presente portaria tem por objecto a informatização de todas as matrizes prediais rústicas, de base cadastral e não cadastral, bem como a desmaterialização das cadernetas prediais e das certidões de teor matricial, emitidas através da Internet, dando continuidade ao processo de informatização de todas as matrizes prediais.
Com efeito, essa informatização constitui factor primordial para desburocratizar o Estado e simplificar substancialmente o cumprimento das obrigações fiscais dos sujeitos passivos, contribuindo, deste modo para a redução dos custos de contexto.
Por outro lado, permitirá ainda aumentar a eficiência e eficácia da Direcção-Geral dos Impostos (DGCI), quer na gestão dos impostos sobre o património, quer no combate à evasão e fraude fiscais, nomeadamente através da automatização dos controlos inspectivos e dos actos de penhora ou de constituição de hipotecas legais.
Acresce que a informatização relativa aos cerca de 11,6 milhões de prédios rústicos de base cadastral e não cadastral existentes no País consagra, nesta matéria, a concretização de uma das medidas previstas no Programa de Simplificação Legislativa e Administrativa (SIMPLEX 2007), promovendo ganhos de eficiência através da disponibilização na Internet de um conjunto de serviços relacionados com a informação predial rústica, que visa eliminar a necessidade de deslocação dos cidadãos aos serviços de finanças, designadamente, para consulta de artigos matriciais pelos respectivos titulares e entidades públicas, emissão e actualização de cadernetas de prediais, apresentação da declaração modelo n.° 1 do imposto municipal sobre as transmissões onerosas de imóveis (IMT) e respectiva liquidação do imposto, através da Internet, nas transmissões de prédios rústicos.
Assim: Manda o Governo, pelo Ministro de Estado e das Finanças, ao abrigo do disposto no artigo 29.° do Decreto-Lei n.° 287/2003, de 12 de Novembro, e nos termos dos artigos 80.° e 93.° do Código do Imposto Municipal sobre Imóveis (CIMI), o seguinte:
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São aprovados os modelos oficiais da matriz predial rústica...
Para continuar a ler
PEÇA SUA AVALIAÇÃO- Do Condomínio. Apontamentos e Minutas
- Legislação Complementar
- Novo regime jurídico de instalação das infra-estruturas de telecomunicações em edifícios
- Regime especial de comparticipação e financiamento na recuperação de prédios urbanos em regime de propriedade horizontal
- Direitos dos consumidores à informação e à protecção de interesses económicos
- Modelo de ficha técnica da habitação
- Regime de manutenção e inspecção de ascensores e outros meios de elevação
- Regime de concessão de apoio financeiro especial para realização de obras de conservação
- Regulamento geral do ruído
- Anexo: Regime legal sobre a poluição sonora
- Regulamento dos requisitos acústicos dos edifícios
- Anexo: Regulamento dos requisitos acústicos dos edifícios
- Código do imposto municipal sobre imóveis
- Modelos oficiais da matriz predial rústica
- Estatuto dos benefícios fiscais (extracto)
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