The First Amendment To Law No. 16/2001, Of 22 June, Extending The Possibility Of Benefit Of The Consignment Of 0.5% Of The Personal Income Tax By Churches And Religious Communities And By Private Institutions Of Sun
Original Language Title: Procede à primeira alteração à Lei n.º 16/2001, de 22 de Junho, alargando a possibilidade de benefício da consignação de 0,5 % do imposto sobre o rendimento das pessoas singulares por igrejas e comunidades religiosas e por instituições particulares de sol
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DRAFT law No. 287/X the religious freedom law, approved by law No. 16/2001, of 22 June, created the possibility of assignment, by the taxpayer, in the statement of income, 0.5% of the personal income tax, for religious or charitable purposes, to a church or religious community rooted in the country, provided that such a church or religious community has required the tax benefit. This faculty of consignment may also be exercised in favour of a private social solidarity institution, also indicated in the statement of income of the taxpayer. However, the churches and religious communities established in the country, the institutes of consecrated life and other institutes with the nature of associations and foundations, and associations in that they contain, as well as private social welfare institutions that have asked for the refund of value added tax in the period for collection in accordance with Decree-Law No. 20/90, of 13 January, cannot benefit from the deposit created. Detected this imbalance, comes the Government propose the possibility of cumulation of benefits identified, through the amendment of article 65 of Act No. 16/2001 of 22 June. On the other hand, allow that the entities mentioned in this Bill are likely to benefit from the General system of patronage in paragraph 2 of article 63 of the Statute of tax benefits, ending with the imbalance created by the first version of this law No. 16/2001 of 22 June and it has long been claimed by the religious bodies concerned. Was heard the Commission of religious freedom.
So: under d) of paragraph 1 of article 197 of the Constitution, the Government presents to the Assembly of the Republic the following proposal of law: article 1 amendment to law No. 16/2001 of 22 June the article 65 of Act No. 16/2001, of 22 June, is replaced by the following: ' article 65 [...] 1-the churches and religious communities established in the country, the institutes of consecrated life, and other institutes with the nature of associations or foundations, for those founded or recognized, and still the federations and associations in that they contain, may request the refund of value added tax during the period in relation to tax, in accordance with article 1 of Decree-Law No. 20/90 , of 13 January, while the same force. 2-private social welfare institutions can ask for the refund of value added tax during the period in relation to tax, in accordance with article 2 of Decree-Law No. 20/90, of 13 January, while the same force.» Article 2 set Standard is repealed paragraph 3 of article 32 of Act No. 16/2001 of 22 June.
Article 3 entry into force this law shall enter into force on the day following your publication.
Seen and approved by the Council of Ministers of 7 May 2009 the Prime Minister the Minister of Parliamentary Affairs Minister Presidency
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