DECRETO Nº 6345, DE 04 DE JANEIRO DE 2008. Altera o Decreto 6.306, de 14 de Dezembro de 2007, que Regulamenta o Imposto Sobre Operações de Credito, Cambio e Seguro, Ou Relativas a Titulos Ou Valores Mobiliarios - Iof.
DECRETO Nº 6.345, DE 4 DE JANEIRO DE 2008.
Altera o Decreto no 6.306, de 14 de dezembro de 2007, 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 da atribuição que lhe conferem os arts. 84, inciso IV, e 153, § 1o, da Constituição, e tendo em vista o disposto na Lei no 5.143, de 20 de outubro de 1966, no Decreto-Lei no 1.783, de 18 de abril de 1980, e na Lei no 8.894, de 21 de junho de 1994,
DECRETA:
Art. 1o O art. 15 do Decreto no 6.306, de 14 de dezembro de 2007, passa a vigorar com as seguintes alterações:
?Art. 15. ....................................................................
§ 1o ..........................................................................
..................................................................................
II - nas operações de câmbio destinadas ao cumprimento de obrigações de administradoras de cartão de crédito ou de bancos comerciais ou múltiplos na qualidade de emissores de cartão de crédito decorrentes de aquisição de bens e serviços do exterior efetuada por seus usuários, observado o disposto no inciso III: dois inteiros e trinta e oito centésimos por cento;
...................................................................................
VII - nas operações de câmbio de natureza interbancária entre instituições integrantes do Sistema Financeiro Nacional autorizadas a operar no mercado de câmbio e entre estas e instituições financeiras no exterior: zero;
VIII - nas demais operações de câmbio: trinta e oito centésimos por cento.
...................................................................................? (NR)
Art. 2o Este Decreto entra em vigor na data de sua publicação, produzindo efeitos a partir de 3 de janeiro de 2008 em relação à nova redação dada ao inciso VII do § 1º do art. 15...
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