Entrada em vigor desta redacção: 21 de Dezembro, 2012
Para cumprimento da obrigação de pagamento do imposto, estabelecida no
a) Documento de pagamento gerado após a submissão da respetiva declaração periódica;
b) Guia de pagamento do modelo P2, DUC (Documento Único de Cobrança), aprovado pela Portaria n.º 92/2004, de 23 de janeiro.
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