DECRETO Nº 54767, DE 30 DE OUTUBRO DE 1964. Dispõe Sobre a Organização e o Funcionamento Dos Conselhos de Contribuintes e do Conselho Superior de Tarifa, e da Outras Providencias.
DECRETO Nº 54.767, DE 30 DE OUTUBRO DE 1964.
Dispõe sôbre a organização e o funcionamento dos Conselhos de Contribuintes e do Conselho Superior de Tarifa, e dá outras providências.
O PRESIDENTE DA REPÚBLICA, usando da atribuição que lhe confere o artigo 87, número I, da Constituição Federal,
DECRETA:
É criado o Terceiro Conselho de Contribuintes do Ministério da Fazenda, mediante o desmembramento da atual Segunda Câmara do Segundo Conselho de Contribuintes, a qual, sem solução de continuidade, passará a funcionar sob aquela denominação com a mesma representação, atribuição de competência e pessoal.
O Ministro de Estado dos Negócios da Fazenda, poderá, temporária ou permanentemente, dividir em Câmaras os Segundo e Terceiro Conselhos de Contribuintes e aumentar o número de Câmaras do Primeiro Conselho de contribuintes e do Conselho Superior de Tarifa, até o máximo de quatro para cada Conselho, bem como fixar, num mínimo de quatro e máximo de oito, o número de membros de cada Câmara, observada, em qualquer caso a representação paritária da Fazenda e dos contribuintes.
Parágrafo único. O Ministro de Estado estabelecerá a competência de julgamento das novas Câmaras, podendo, quando a conveniência do serviço o indicar, transferir atribuições de uma para outra Câmara de um mesmo Conselho.
Os membros dos Conselhos de Contribuintes e Superior de Tarifa serão de livre escolha e nomeação do Presidente da República, sendo metade constituída de funcionários da Fazenda, de reconhecida competência e possuidores de conhecimentos especializados em assuntos tributários, e outra metade de representantes dos contribuintes, indicados, em lista tríplice para cada cargo, por órgãos de classe de suas categorias profissionais.
§ 1º Antes de expirado o prazo dos mandatos, o Ministro de Estado dos Negócios da Fazenda, solicitará aos órgãos...
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