DECRETO LEI Nº 1431, DE 05 DE DEZEMBRO DE 1975. Altera a Aliquota e os Limites do Beneficio Fiscal Instituidos Pelo Decreto-lei 1.358, de 12 de Novembro de 1974, e da Outras Providencias.
Altera a alíquota e os limites do benefício fiscal instituídos pelo Decreto-lei nº 1.358, de 12 de novembro de 1974, e dá outras providências.
o Presidente da República, no uso das atribuições que lhe confere o artigo 55, item II, da Constituição,
A partir do exercício financeiro de 1976, ficará elevada para 12% (doze por cento) a percentagem para cálculo do crédito a que se refere o artigo 1º, do Decreto-lei nº 1.358, de 12 de novembro de 1974.
Os limites máximo e mínimo, fixados no § 1º, do artigo 1º, do Decreto-lei nº 1.358, de 12 de novembro de 1974, ficarão também elevados, a partir do exercício financeiro de 1976, respectivamente para Cr$3.960,00 (três mil novecentos e sessenta cruzeiros) e Cr$480,00 (quatrocentos e oitenta cruzeiros).
A Secretaria de Planejamento da Presidência da República e o Ministério da Fazenda adotarão as providências que se fizerem necessárias à aplicação deste Decreto-lei, no exercício de 1976.
Este Decreto-lei entrará em vigor na data de sua publicação, revogadas as disposições em contrário.
Brasília, 5 de dezembro de 1975; 154º da Independência e 87º da República.
ERNESTO GEISEL
Mário Henrique Simonsen
João Paulo dos Reis Velloso
Maurício Rangel Reis
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