DECRETO Nº 95485, DE 14 DE DEZEMBRO DE 1987. da Nova Redação Ao Artigo 15 do Regulamento da Lei 7.505, de 2 de Julho de 1986, que Dispõe Sobre Beneficios Fiscais Na Area do Imposto de Renda, Concedidos a Operações de Carater Cultural.
DECRETO Nº 95.485, DE 14 DE DEZEMBRO DE 1987
Dá nova redação ao art. 15 do Regulamento da Lei nº 7.505, de 2 de julho de 1986, que dispõe sobre benefícios fiscais na área do imposto de renda, concedidos a operações de caráter cultural.
O PRESIDENTE DA REPÚBLICA, usando da atribuição que lhe confere o art. 81, item III, da Constituição,
DECRETA:
O art. 15 do Regulamento aprovado pelo Decreto nº 93.335, de 3 de outubro de 1986, alterado pelo Decreto nº 93.852, de 22 de dezembro de 1986, passa a vigorar com a seguinte redação:
"Art. 15 - Os benefícios fiscais previstos neste Regulamento são assegurados às pessoas físicas e jurídicas que realizarem doações, patrocínios ou investimentos até a data fixada para a entrega da declaração de rendimentos.
§ 1º - A pessoa jurídica que realizar doações ou patrocínios após o encerramento do balanço, deverá, na declaração correspondente ao período base encerrado, excluir do lucro líquido o valor da despesa realizada e adicionar esse mesmo valor ao lucro líquido do período base subseqüente".
Este Decreto entra em vigor na data de sua publicação.
Revogam-se as disposições em...
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