DECRETO Nº 1893, DE 03 DE MAIO DE 1996. Altera Aliquotas do Imposto Sobre Operações de Credito, Cambio e Seguro, Ou Relativas a Titulos e Valores Mobiliarios - Iof, Incidentes Sobre Operações de Credito.
DECRETO Nº 1.893, DE 3 DE MAIO DE 1996.
Altera alíquotas do Imposto sobre Operações de Crédito, Câmbio e Seguro, ou relativas a Títulos e Valores Mobiliários - IOF, incidentes sobre operações de crédito.
O PRESIDENTE 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 nos arts. lº, parágrafo único, e 7º da Lei nº 8.894, de 21 de junho de 1994,
DECRETA:
Art. lº Ficam alteradas as alíquotas do Imposto sobre Operações de Crédito, Câmbio e Seguro, ou relativas a Títulos e Valores Mobiliários - IOF, estabelecidas no item 1 do título 4, capítulo 4, seção 5, do Regulamento anexo à Resolução nº 1.301, de 6 de abril de 1987, do Conselho Monetário Nacional, incidentes nas operações de crédito em que o mutuário seja pessoa física, as quais passam a ser as seguintes:
I - nas hipóteses previstas nas alíneas a-I, d, e, h-I e m-I do item 1 da seção 4 do capítulo e título acima referidos, 0,0164%;
II - nas hipóteses previstas nas alíneas a-II, i, m-II e s-II do item 1 da seção 4 do capítulo e título acima referidos, nas operações de prazo de até 364 (trezentos e sessenta e quatro) dias, 0,0164% ao dia;
III - nas hipóteses previstas nas alíneas a-III, h-II, m-III e s-I do item 1 da seção 4 do capítulo e título acima referidos, nas operações de prazo igual ou superior a 365 (trezentos e sessenta e cinco) dias, 6%;
IV - nas hipóteses previstas nas alíneas a-IV e j e l do item 1 da seção 4 do capítulo e título acima referidos, 0,5% ao mês, observada a alíquota máxima de 6% que ocorre nas operações com 12 (doze) ou mais meses de prazo;
V - na hipótese prevista na alínea a-v do item 1 da seção 4 do capítulo e título acima referidos, 0,5%;
VI - na hipótese prevista na alínea c do item 1 da seção 4 do capítulo e título acima referidos, em qualquer prazo, 0,0164% ao dia.
Fica mantida a alíquota de 0,5% ao mês, observado o limite máximo de 6%, aplicável às operações com prazo igual...
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