DECRETO Nº 7435, DE 28 DE JANEIRO DE 2011. Da Nova Reda??o ao Artigo 305 do Decreto 7.212, de 15 de Junho de 2010, que Regulamenta a Cobran?a, Fiscaliza??o, Arrecada??o e Administra??o do Imposto Sobre Produtos Industrializados - Ipi.
DECRETO Nº 7.435, DE 28 DE JANEIRO DE 2011
Dá nova redação ao art. 305 do Decreto nº 7.212, de 15 de junho de 2010, que regulamenta a cobrança, fiscalização, arrecadação e administração do Imposto sobre Produtos Industrializados - IPI.
O PRESIDENTE DA REPÚBLICA, no uso das atribuições que lhe confere o art. 84, inciso IV, da Constituição,
D E C R E T A :
O art. 305 do Decreto nº 7.212, de 15 de junho de 2010, passa a vigorar com a seguinte redação:
"Art. 305. A Secretaria da Receita Federal do Brasil expedirá normas com os termos e condições para que a aplicação do selo de controle nos produtos possa ser feita, mediante informação à repartição jurisdicionante, no estabelecimento do importador ou licitante ou em local por eles indicado.
Parágrafo único. O prazo para a aplicação do selo será de quinze dias, contados da saída dos produtos da repartição que os desembaraçar ou licitar." (NR)
Este Decreto entra em vigor na data de sua publicação.
Brasília, 28 de janeiro de 2011; 190º da Independência e 123º da República.
DILMA ROUSSEFF
Guido Mantega
Para continuar a ler
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