DECRETO LEI Nº 2308, DE 19 DE DEZEMBRO DE 1986. Altera a Legislação do Imposto de Renda.
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,
São procedidas as seguintes alterações no artigo 22 do Decreto-lei nº 2.287, de 23 de julho de 1986;
I - O § 1º passa a vigorar com a seguinte redação:
?§ 1º No período-base a ser encerrado em 31 de dezembro de 1986 a correção monetária das demonstrações financeiras deverá ser efetuada com base no valor da Obrigação do Tesouro Nacional calculado a partir de seu valor ??pro rata?? em 28 de fevereiro de 1986, de CZ$99,50 (noventa e nove cruzados e cinqüenta centavos), atualizado na forma prevista do artigo 6º do Decreto-lei nº 2.284, de 10 de março de 1986, e alterações posteriores.?
II - E acrescentando o seguinte § 3º:
§ 3º O Ministro da Fazenda poderá expedir os atos necessários à aplicação do disposto neste artigo.?
Ressalvados os casos em que esteja prevista tributação específica, os rendimentos e ganhos de capital auferidos por residentes ou domiciliados no exterior serão tributados, na fonte, à mesma alíquota aplicável aos residentes ou domiciliados no País, quando superior a 25% (vinte e cinco por cento).
O disposto no artigo 7º do Decreto-lei nº 2.303, de 21 de novembro de 1986, aplicar-se-á aos resultados apurados a partir de 1º de janeiro de 1987.
Este decreto-lei entra em vigor na data de sua publicação, revogadas as disposições em contrário.
Brasília, 19 de dezembro de 1986; 165º da Independência e 98º da República.
JOSÉ SARNEY
Dilson Domingos Funaro
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