DECRETO Nº 1776, DE 09 DE JANEIRO DE 1996. Dispõe Sobre a Incidencia do Imposto Sobre Operações de Credito, Cambio e Seguro, Ou Relativas a Titulos Ou Valores Mobiliarios - Iof No Resgate de Aplicações Destinadas a Subscrição de Quotas de Fundos de Investimento Imobiliario.
DECRETO Nº 1.776 ,DE 9 DE JANEIRO DE 1996.
Dispõe sobre a incidência do Imposto sobre Operações de Crédito, Câmbio e Seguro, ou relativas a Títulos ou Valores Mobiliários - IOF no resgate de aplicações destinadas à subscrição de quotas de Fundo de Investimento Imobiliário.
O PRESIDENTE DA REPÚBLICA, no uso das atribuições que lhe conferem os arts. 84, inciso IV, e 153, § 1°, da Constituição, e tendo em vista o disposto nos arts. 1°, parágrafo único, e 7° da Lei n° 8.894, de 21 de junho de 1994,
DECRETA:
O Imposto sobre Operações de Crédito, Câmbio e Seguro, ou relativas a Títulos e Valores Mobiliários - IOF, de que trata o art. 63, inciso IV, da Lei n° 5.172, de 25 de outubro de 1966 (Código Tributário Nacional), será cobrado à alíquota de dez por cento, observado o limite máximo fixado em lei, sobre o valor de resgate de aplicações feitas por investidores estrangeiros em quotas de Fundo de Investimento Imobiliário, quando referido fundo não for constituído ou não entrar em funcionamento regular.
Fica responsável pela retenção e recolhimento do imposto a instituição que receber as importâncias referentes à subscrição das quotas do Fundo de Investimento Imobiliário.
Este Decreto entra em vigor na data de sua publicação.
Brasília, 9 de janeiro de 1996; 175° da Independência e 108° da República.
FERNANDO HENRIQUE CARDOSO
Pedro Malan
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