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CTOC - Câmara dos Técnicos Oficiais de ContasSistema de Informação do Técnico Oficial de Contasde sujeitos passivos casados e não separados judicialmente de pessoas e bens.ExemploManuel, faleceu em 5/5/2006, tendo até à data do óbito auferido os seguintes rendimentos e sofridosos seguintes descontos:Rendimento de trabalho – €20 000Segurança Social - €2 200Retenções na fonte - €5 450Rendimento de Pensões - € 2 500Maria, o cônjuge sobrevivo, auferiu durante o ano de 2006, os seguintes rendimentos:Rendimento de Trabalho - € 25 000Segurança Social - € 2 750Retenção na Fonte - € 5 100Rendimento de Pensões - € 12 500Deverá o cônjuge sobrevivo preencher deste modo o anexo A da declaração de rendimentos do anode 2006.116
CTOC - Câmara dos Técnicos Oficiais de ContasSistema de Informação do Técnico Oficial de ContasQUADRO 7Entidades pagadoras dos rendimentosDestina-se a identificar as entidades que pagaram rendimentos do trabalho dependente ou pensões(categoria A ou H), referidas nos campos 401, 410, 412, 414, 415 e 418.As pensões de alimentos (campo 423) não devem ser discriminadas neste quadro.117
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