LEI ORDINÁRIA Nº 9316, DE 22 DE NOVEMBRO DE 1996. Altera a Legislação do Imposto de Renda e da Contribuição Social Sobre o Lucro Liquido.
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Altera a legislação do imposto de renda e da contribuição social sobre o lucro liquido.
Faço saber que o Presidente da República adotou a Medida Provisória n° 1.516-2, de 1996, que o Congresso Nacional aprovou, e eu, Ronaldo Perim, Primeiro Vice-Presidente da Mesa do Congresso Nacional, no exercício da Presidência, para os efeitos do disposto no parágrafo único do art. 62 da Constituição Federal, promulgo a seguinte Lei:
O valor da contribuição social sobre o lucro líquido não poderá ser deduzido para efeito de determinação do lucro real, nem de sua própria base de cálculo.
Parágrafo único. Os valores da contribuição social a que se refere este artigo, registrados como custo ou despesa, deverão ser adicionados ao lucro líquido do respectivo período de apuração para efeito de determinação do lucro real e de sua própria base de cálculo.
A contribuição social sobre o lucro líquido, devida pelas instituições a que se refere o § 1° do art. 22 da Lei n° 8.212, de 24 de julho de 1991, será calculada à alíquota de dezoito por cento.
Ficam convalidados os atos praticados com base na Medida Provisória n° 1.516-1, de 26 de setembro de 1996.
Esta Lei entra em vigor na data de sua publicação, produzindo efeitos em relação aos períodos de apuração iniciados a partir de 1° de janeiro de 1997.
Senado Federal, em 22 de novembro de 1996; 175º da Independência e 108° da República.
Deputado RONALDO PERIM
Primeiro Vice-Presidente da Mesa do Congresso Nacional, no exercício da Presidência
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