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CTOC - Câmara dos Técnicos Oficiais de ContasSistema de Informação do Técnico Oficial de ContasQuadro 6Na declaração do ano em que ocorreu o óbito de um dos cônjuges (campo 1 do quadro 7A do rostoda Declaração modelo 3), o cônjuge sobrevivo, deverá indicar o rendimento bruto das categorias Ae/ou H e as respectivas contribuições obrigatórias, auferidos pelo cônjuge falecido.ANEXO BQuadro 3É reservado à identificação da herança indivisa, feita através da indicação do número deidentificação equiparado a pessoa colectiva que lhe foi atribuído (NIPC), quando for assinalado o440
CTOC - Câmara dos Técnicos Oficiais de ContasSistema de Informação do Técnico Oficial de Contascampo 1, não devendo ser preenchido o campo 08.Se na data em que for apresentada a declaração correspondente ao ano em que ocorreu o óbito nãotiver sido ainda atribuído número de identificação à herança, poderá ser indicado, no campo 08,o número de identificação fiscal do autor da herança.Rendimentos ilíquidos produzidos pela actividadeQuadro 4ANEXO I441
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