DECRETO LEI Nº 134, DE 02 DE FEVEREIRO DE 1967. Dispõe Sobre o Calculo do 'imposto Unico' Incidente Sobre Aguas Minerais Industrializadas, e da Outras Providencias.
DECRETO-LEI nº 134, de 2 DE FEVEREIRD DE 1967
Dispõe sôbre o cálculo do ?impôsto único? incidente sôbre águas minerais industrializadas, e dá outras providências.
O PRESIDENTE DA REPÚBLICA, usando da atribuição que lhe confere o artigo 9º § 2º, do Ato Institucional nº 4, de 7 de dezembro de 1966,
decreta:
O ?impôsto único? incidente sôbre águas minerais industrializadas será calculado com base no valor tributável, constante da pauta semestral, fixada pelo Departamento de Rendas Internas.
O valor tributável, fixado em pauta, corresponderá a 50% (cinqüenta por cento) do preço médio apurado pelo Departamento de Rendas Internas, por intermédio dos órgãos de classe.
Parágrafo único. A percentagem indicada neste artigo refere-se a razão aritmética entre o preço FOB das águas minerais engarrafadas e as despesas de industrialização.
As emprêsas engarrafadoras ainda que sob ação fiscal, poderão recolher o impôsto devido, sem acréscimo de qualquer penalidade em 10 prestações iguais, mensais e consecutivas, desde que o requeiram dentro de sessenta dias a partir da vigência dêste Decreto-Iei.
O presente decreto-lei entrará em vigor na data de sua...
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