| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 1.15 MB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
O CIRS, no seu art. 103.º, trata do regime da responsabilidade em casos de substituição tributária, consagrando, como regra, a responsabilidade subsidiária do substituto pelo imposto em falta quando a retenção na fonte tem natureza de pagamento por conta. Em 2007, a Lei do Orçamento de Estado introduziu uma alteração a este artigo, aditando um novo parágrafo, o n.º 4. Esse parágrafo trata especificamente da responsabilidade em casos de substituição quando há práticas fraudulentas envolvidas, como acontece quando uma empresa não declara ou comunica aos beneficiários os rendimentos auferidos a título de trabalho dependente. Em vez disso, a empresa tenta apresentar esses montantes como ajudas de custo, alegando que não estão sujeitas a tributação nem a retenção na fonte. O estudo desta questão é de especial relevo, pois é agravado o regime de responsabilidade do substituto, que deixa de ser subsidiária e passa a ser solidária, com o objetivo de garantir o cumprimento das obrigações fiscais por parte dos sujeitos passivos e prevenir eventuais tentativas de evasão fiscal.
The CIRS, in its art. 103.º, deals with the liability regime in cases of tax substitution, enshrining, as a rule, the subsidiary liability of the substitute for the missing tax when the withholding tax has the nature of a payment on account. In 2007, the State Budget Law modified an amendment to this article, adding a new paragraph, no. 4. This paragraph specifically deals with liability in cases of substitution when fraudulent practices are involved, as happens when a company does not declare or communicate to beneficiaries of income received from dependent employment. Instead, the company tries to present these amounts as allowances, claiming that they are not subject to taxation or withholding tax. The study of this issue is of particular importance as the liability regime of the substitute is aggravated, which is no longer integrated and becomes joint, with the aim of guaranteeing compliance with tax obligations by taxpayers and possibly preventing Attempted tax evasion.
The CIRS, in its art. 103.º, deals with the liability regime in cases of tax substitution, enshrining, as a rule, the subsidiary liability of the substitute for the missing tax when the withholding tax has the nature of a payment on account. In 2007, the State Budget Law modified an amendment to this article, adding a new paragraph, no. 4. This paragraph specifically deals with liability in cases of substitution when fraudulent practices are involved, as happens when a company does not declare or communicate to beneficiaries of income received from dependent employment. Instead, the company tries to present these amounts as allowances, claiming that they are not subject to taxation or withholding tax. The study of this issue is of particular importance as the liability regime of the substitute is aggravated, which is no longer integrated and becomes joint, with the aim of guaranteeing compliance with tax obligations by taxpayers and possibly preventing Attempted tax evasion.
Description
Keywords
Ajudas de custo Rendimento Retenção na fonte Sujeito passivo Contribuinte Substituição tributária Substituto Responsabilidade tributária Responsável Solidariedade Originária Imposto Subsistence allowance Income Withholding tax Taxpayer Tax substitution Substitute Tax liability Responsible Solidarity Original Tax