MPV 675 de 21/05/2015 - MEDIDA PROVISÓRIA. ALTERA A LEI Nº 7.689, DE 15 DE DEZEMBRO DE 1988, PARA ELEVAR A ALÍQUOTA DA CONTRIBUIÇÃO SOCIAL SOBRE O LUCRO LÍQUIDO - CSLL EM RELAÇÃO ÀS PESSOAS JURÍDICAS DE SEGUROS PRIVADOS E DE CAPITALIZAÇÃO E ÀS REFERIDAS NOS INCISOS I A VII, IX E X DO § 1º DO ART. 1º DA LEI COMPLEMENTAR Nº 105, DE 10 DE JANEIRO DE 2001.
MEDIDA PROVISÓRIA Nº 675, DE 21 DE MAIO DE 2015
Altera a Lei nº 7.689, de 15 de dezembro de 1988, para elevar a alíquota da Contribuição Social sobre o Lucro Líquido - CSLL em relação às pessoas jurídicas de seguros privados e de capitalização e às referidas nos incisos I a VII, IX e X do § 1º do art. 1º da Lei Complementar nº 105, de 10 de janeiro de 2001.
A PRESIDENTA DA REPÚBLICA, no uso da atribuição que lhe confere o art. 62 da Constituição, adota a seguinte Medida Provisória, com força de lei:
A Lei nº 7.689, de 15 de dezembro de 1988, passa a vigorar com as seguintes alterações:
"Art. 3º ....................................................................................
I - 20% (vinte por cento), no caso das pessoas jurídicas de seguros privados, das de capitalização e das referidas nos incisos I a VII, IX e X do § 1º do art. 1º da Lei Complementar nº 105, de 10 de janeiro de 2001; e ..............................................................................................." (NR)
Art. Esta Medida Provisória entra em vigor a partir do primeiro dia do quarto mês subsequente ao de sua publicação.
Brasília, 21 de maio de 2015; 194º da Independência e...
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