PROPOSED LAW NO. 287 /X

The Law on Religious Freedom, passed by Law No. 16/2001 of June 22, created the

possibility of consignment, by the taxpayer, in the respective statement of income,

of 0.5% of the Income Tax of Singular People, for religious purposes or

charitable, to a church or religious community radicalized in the Country, as long as that church

or religious community has required the tax benefit.

This consignment faculty may also be exercised in favour of an institution

particular of social solidarity, also indicated in the statement of income of the

taxpayer.

It succeeding, however, that the churches and religious communities radicalized in the Country, the institutes of

consecrated life and other institutes with the nature of associations and foundations, and the

associations in which they integrate themselves, as well as the private institutions of

social solidarity that have asked for the restitution of the Tax About Value

Added in the period to which he respects the collection, in accordance with the Decree-Law No. 20/90,

of January 13, they cannot benefit from the consignment created.

Detected this imbalance, comes the Government proposing the possibility of cumulation of the

benefits identified, through the amendment of Article 65 of Law No. 16/2001, 22 of

June.

On the other hand, it is allowed to allow the entities mentioned in the present proposal to

law may come to benefit from the general regime of the constant mecenact of Article 63 (2).

of the Status of Tax Benefits, ending with the imbalance created by the first

version of this Law No. 16/2001 of June 22, and which is long claimed by the entities

religious involved.

It was heard the Committee on Religious Freedom.

Thus:

Under the terms of the paragraph d) of Article 197 (1) of the Constitution, the Government presents to the

Assembly of the Republic the following proposal for a law:

Article 1.

Amendment to Law No. 16/2001 of June 22

Article 65 of Law No 16/2001 of June 22 is replaced by the following:

" Article 65.

[...]

1-The churches and religious communities radicalized in the Country, the institutes of life

consecrated, and other institutes with the nature of associations or

foundations, by those founded or recognized, and still federations and

the associations in which they integrate themselves, can ask for restitution

of the value added tax in the period to which it relates to the collection,

on the terms set out in Article 1 of the Decree-Law No. 20/90 of 13 of

January, while the same invigorate.

2-Private institutions of social solidarity can ask for the

restitution of the value added tax in the period to which

respects the collection, in the terms provided for in Article 2 of the Decree Law

n. 20/90, of January 13, while the same invigorate. "

Article 2.

Abrogation standard

Article 32 (3) of Law No 16/2001 of June 22 shall be repealed.

Article 3.

Entry into force

This Law shall come into force on the day following that of its publication.

Seen and approved in Council of Ministers of May 7, 2009

The Prime Minister

The Minister of the Presidency

The Minister of Parliamentary Affairs