DECRETO LEI Nº 1499, DE 20 DE DEZEMBRO DE 1976. Dispõe Sobre a Prorrogação do Beneficio Fiscal Concedido as Empresas Comerciais Exportadoras de que Trata o Artigo 4 do Decreto-lei 1.248, de I9 de Novembro de 1972.
Dispõe sobre a prorrogação do benefício fiscal concedido às empresas comerciais exportadoras de que trata o artigo 4º do Decreto-lei número 1.248, de 29 de novembro de 1972.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o artigo 55, item II, da Constituição,
O artigo 4º do Decreto-lei número 1.248, de 29 de novembro de 1972, passa a vigorar com a seguinte redação:
?Art. 4º Até o exercício financeiro de 1980, inclusive, a empresa comercial exportadora a que se refere este Decreto-lei poderá abater do lucro sujeito ao imposto de renda uma quantia igual à diferença entre o valor dos produtos manufaturados comprados de produtores-vendedores na forma do artigo 1º e o valor FOB, em moeda nacional, das vendas dos mesmos produtos para o exterior?.
Este Decreto-lei entrará em vigor na data de sua publicação, revogadas as disposições em contrário.
Brasília, 20 de dezembro de 1976; 155º da Independência e 88º da República.
ERNESTO GEisEL
Mário Henrique Simonsen
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