LEI ORDINÁRIA Nº 5360, DE 23 DE NOVEMBRO DE 1967. Concede Deduções da Contribuição Devida Ao Inda, Prevista No Artigo 3 do Decreto-lei 58, de 21 de Novembro de 1966.
LEI Nº 5.360, DE 23 DE NOVEMBRO DE 1967
Concede deduções da contribuição devida ao INDA, prevista no art. 3º do Decreto-lei nº 58, de 21 de novembro de 1966.
O PRESIDENTE DA REPÚBLICA, faço saber que o CONGRESSO NACIONAL decreta e eu sanciono a seguinte lei:
Os contribuintes a que se refere o art. 7º da Lei nº 2.613, de 23 de setembro de 1955, que tenham seus imóveis rurais situados nas regiões de zoneamento III e IV, conforme definidas no art. 43 da Lei nº 4.504, de 30 de novembro de 1964, quando também contribuintes de Impôsto sôbre a Propriedade Territorial Rural, terão a partir do exercício financeiro de 1967, nos seis primeiros anos de aplicação do disposto no art. 3º do Decreto-lei nº 58, de 21 de novembro de 1966, as seguintes deduções:
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50% nos três primeiros anos; e
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30% nos três anos seguintes.
É prorrogada, até 31 de janeiro de 1968, sem multa e sem correção monetária, a cobrança do Impôsto Territorial Rural e das contribuições para o Instituto Nacional do Desenvolvimento Agrário (INDA).
Parágrafo único. Fica igualmente prorrogado, até 30 de junho de 1968, sem multa e correção monetária, o prazo de cadastramento voluntário dos proprietários rurais.
Esta lei entrará em vigor na data de sua publicação.
Revogam-se as disposições em contrário.
Brasília, 23 de novembro de 1967; 146º da Independência e 79º da República.
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COSTA E SILVA
Antônio Delfim Netto
Ivo Arzua Pereira
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