DECRETO Nº 2452, DE 06 DE JANEIRO DE 1998. Altera o Decreto 2.219, de 2 de Maio de 1997, que Regulamenta o Imposto Sobre Operações de Credito, Cambio e Seguro, Ou Relativas a Titulos Ou Valores Mobiliarios - Iof.
DECRETO Nº 2.452, DE 6 DE JANEIRO DE 1998
Altera o Decreto nº 2.219, de 2 de maio de 1997, que regulamenta o Imposto sobre Operações de Crédito, Câmbio e Seguro, ou relativas a Títulos ou Valores Mobiliários - IOF.
O PRESIDENTE DA REPÚBLICA, no uso das atribuições que lhe confere os arts. 84, inciso IV, e 153, § 1º, da Constituição,
DECRETA:
Fica acrescentado ao art. 8º do Decreto nº 2.219, de 2 de maio de 1997, o inciso XXIII, com a seguinte redação:
?XXIII - relativa a adiantamento concedido sobre cheque em depósito, remetido à compensação nos prazos e condições fixados pelo Banco Central do Brasil.?
O art. 47 do Decreto nº 2.219, de 1997, passa a vigorar com a seguinte redação:
?Art. 47. O IOF não pago ou não recolhido no prazo previsto neste Regulamento será acrescido de (Lei nº 9.430, de 27 de dezembro de 1996, art. 5º, § 3º, e art. 61):
I - juros de mora equivalentes à taxa referenciai do Sistema Especial de Liquidação e Custódia - SELIC, para títulos federais, acumulada mensalmente, calculados a partir do primeiro dia do mês subseqüente ao do vencimento do prazo até o mês anterior ao do pagamento e de um por cento no mês do pagamento;
II - multa de mora, calculada à taxa de 0,33%, por dia de atraso, limitada a vinte por cento.
Parágrafo único. A multa de que trata o inciso II será calculada a partir do primeiro dia subseqüente ao do vencimento do prazo previsto para o pagamento ou recolhimento do IOF.?
Este Decreto entra em vigor na data de sua publicação.
Brasília, 6 de janeiro de 1998; 177º da Independência e 110º da República.
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