DECRETO LEI Nº 1443, DE 02 DE FEVEREIRO DE 1976. Fixa Aliquota para Calculo do Imposto Incidente Sobre o Lucro Tributavel das Sociedades Civis que Menciona e da Outras Providencias.
Fixa alíquota para cálculo do imposto incidente sobre o lucro tributável das sociedades civis que menciona e dá outras providências.
O PRESIDENTE DA REPÚBLICA, usando da atribuição que lhe confere o artigo 55, item II, da Constituição,
A partir do exercício de 1997, o imposto de renda incide sobre o lucro tributável das sociedades civis a que se refere a alínea b do § 1º do artigo 18 da Lei nº 4.154, de 28 de novembro de 1962, será calculado mediante aplicação da alíquota de 30 % (trinta por cento) prevista no artigo 37 da lei nº 4.506, de 30 de novembro de 1964, modificado pelo artigo 1º do Decreto-lei nº 62, de 21 de novembro de 1966.
A partir de 1º de janeiro de 1977 os sócios que forem beneficiados com lucros distribuídos pelas sociedades de que trata o artigo 1º poderão optar pela tributação exclusiva na fonte, na forma do artigo 3º do Decreto-lei número 1.351 de 24 de outubro de 1974.
Fica revogado o artigo 6º do Decreto-lei nº 1.198, de 27 de dezembro de 1971, que dispõe sobre a incidência do imposto de renda na fonte sobre rendimentos pagos ou creditados às sociedades civis, mantida a exigibilidade de recolhimento dos valores já retidos.
Este Decreto-lei entrará em vigor na data de sua publicação ficando revogado, a partir de 1º de janeiro de 1977, o disposto na alínea b do § 1º do artigo 18 da Lei nº 4.154-62, no artigo 9º do Decreto-Lei nº 1.380, de 23 de dezembro de 1974, e demais disposições em contrário .
Brasília, 2 de fevereiro de 1976; 155º da Independência e 88º da República.
ERNEsTO GEIsEL
Mário Henrique Simonsen
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