DECRETO Nº 329, DE 01 DE NOVEMBRO DE 1991. Regulamenta o Imposto Sobre Operações de Credito, Cambio e Seguro, Ou Relativas a Titulos e Valores Mobiliarios-iof, de que Trata o Artigo 18 da Lei 8.088, de 31 de Outubro de 1990.
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DECRETO Nº 329, DE 1º DE NOVEMBRO DE 1991
Regulamenta o Imposto sobre Operações de Crédito, Câmbio e Seguro, ou relativas a Títulos e Valores Mobiliários IOF, de que trata o artigo 18 da Lei nº 8.088 de 31 de outubro de 1990.
O PRESIDENTE DA REPÚBLICA, no uso das atribuições que lhe conferem os artigos 84, inciso IV, e 153, parágrafo 1º, da Constituição, e tendo em vista o disposto no artigo 18, parágrafo 1º, da Lei nº 8.088, de 31 de outubro de 1990.
DECRETA:
O Imposto sobre Operações de Crédito, Câmbio e Seguro, ou relativas a Títulos ou Valores Mobiliários IOF, terá como base de cálculo o valor:
I - da cessão ou resgate de títulos e aplicações financeiras de renda fixa;
II - das operações de financiamento realizadas em bolsas de valores, de futuros, de mercadorias e assemelhadas;
III - de resgate de quotas de fundo de aplicação financeira e de fundo de investimento em quotas de fundos de aplicação financeira;
IV - dos títulos de renda fixa integrantes das carteiras dos demais fundos em condomínio.
Parágrafo único. Serão acrescidos ao valor da cessão ou resgate de títulos e valores mobiliários os rendimentos periódicos recebidos pelo cedente ou aplicador durante o período da operação, com ajuste pela aplicação da Taxa Referencial Diária (TRD) relativa ao período.
O imposto de que trata o art. 1º não incidirá nas cessões ou resgates de títulos e aplicações financeiras...
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