DECRETO Nº 7698, DE 09 DE MARÇO DE 2012. Altera o Decreto 6.306, de 14 de Dezembro de 2007, que Regulamenta o Imposto Sobre OperaÇÕes de Credito, Cambio e Seguro, Ou Relativas a Titulos Ou Valores Mobiliarios - Iof.
DECRETO Nº 7.698, DE 9 DE MARÇO DE 2012
Altera o Decreto nº 6.306, de 14 de dezembro de 2007, que regulamenta o Imposto sobre Operações de Crédito, Câmbio e Seguro, ou relativas a Títulos ou Valores Mobiliários - IOF.
A PRESIDENTA DA REPÚBLICA, no uso das atribuições que lhe conferem os arts. 84, inciso IV, e 153, § 1º, da Constituição, e tendo em vista o disposto na Lei nº 5.143, de 20 de outubro de 1966, no Decreto-Lei nº 1.783, de 18 de abril de 1980, e na Lei nº 8.894, de 21 de junho de 1994,
D E C R E T A :
O art. 15-A do Decreto nº 6.306, de 14 de dezembro de 2007, passa a vigorar com a seguinte redação:
"Art. 15-A. ...............................................................................
..........................................................................................................
XXII - nas liquidações de operações de câmbio contratadas a partir de 12 de março de 2012, para ingresso de recursos no País, inclusive por meio de operações simultâneas, referente a empréstimo externo, sujeito a registro no Banco Central do Brasil, contratado de forma direta ou mediante emissão de títulos no mercado internacional com prazo médio mínimo de até mil e oitocentos dias: seis por cento.
..............................................................................................." (NR)
Este Decreto entra em vigor na data de sua publicação.
Brasília, 9 de março de 2012; 191º da Independência e 124º da República.
DILMA ROUSSEFF
Guido Mantega
Para continuar a ler
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