Service Accessory obligations declaration form 4 - consultation Last update on 07-11-2018 Read more More info Legislation CIRS - Tax Code the Personal Income. Approves the new printed model of declaration of acquisition and or sale of securities, referred to in Article 138 of the IRS Code, and respective filing instructions. Competent authorities Tax and Customs Authority The information presented is the responsibility of the competent authorities. The contents were translated automatically by use of a tool that is not perfect in all situations. Please refer to the terms and conditions of the portal.