DECRETO LEI Nº 2325, DE 08 DE ABRIL DE 1987. Altera a Legislação do Imposto de Renda.
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DECRETO-LEI Nº 2.325, DE 8 DE ABRIL DE 1987
Altera a legislação do Imposto de Renda.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o artigo 55, item II, da Constituição,
DECRETA:
Art. 1º Os valores de que tratam os artigos 25, 27 e 28 da Lei nº 7.450, de 23 de dezembro de 1985, com a alteração procedida pelo artigo 2º do Decreto-lei nº 2.287, de 23 de julho de 1986, passam a ser de 40.000 (quarenta mil) Obrigações do Tesouro Nacional, em cada período anual de apuração (artigo 16 da Lei nº 7.450, de 23 de dezembro de 1985, ou a 20.000 (vinte mil) Obrigações do Tesouro Nacional em cada período semestral de apuração (art. 17 da Lei nº 7.450, de 23 de dezembro de 1985), respectivamente.
Art. 2º Os limites da receita bruta previstos para tributação pelo lucro presumido (Lei nº 6.468/77, art. 1º) e para isenção da microempresas (Lei nº 7.256/84, art. 2º) passam a se expressar, em número de OTN, por 100.000 (cem mil) OTN e 10.000 (dez mil) OTN, respectivamente.
Parágrafo único. Os limites previstos neste artigo terão como base de cálculo o valor da OTN vigente no mês que vier a ser fixado em ato do Poder Executivo, referente ao período-base.
Art. 3º O disposto nos artigos 1º e 2º aplica-se a partir dos períodos-base a serem encerrados em 1987.
Art. 4º A atualização monetária do Imposto de Renda, decorrente da aplicação do Decreto-lei nº 2.323, de 26 de fevereiro de 1987, é dedutível na determinação do lucro real, desde que as quotas sejam pagas até a data de seu vencimento.
Parágrafo único. Quando a quota do imposto for paga após o vencimento, não será admitida a dedutibilidade de qualquer parcela relativa à atualização monetária.
Art. 5º Este decreto-lei entra em vigor na data de sua publicação.
Art. 6º Revogam-se as disposições em contrário.
Brasília, 8 de abril de 1987; 166º da Independência e 99º da República.
JOSÉ SARNEY
João Manuel Cardoso de Mello
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