DECRETO LEI Nº 1411, DE 31 DE JULHO DE 1975. da Nova Redação Ao Artigo 9 do Decreto-lei 1.351 de 24 de Outubro de 1974.
Dá nova redação ao artigo 9º do Decreto-lei nº 1.351 de 24 de outubro de 1974.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o artigo 55, item II, da Constituição,
O artigo 9º do Decreto-lei nº 1.351, de 24 de outubro de 1974, passa a ter a seguinte redação:
?Art. 9º Atendendo ao interesse da política financeira e cambial, o Conselho Monetário Nacional poderá reduzir o imposto de renda incidente sobre juros, comissões, despesas e descontos remetidos, creditados, pagos ou entregues a residentes ou domiciliados no exterior ou, alternativamente, conceder benefícios pecuniários em favor de tomadores de financiamentos externos para importação e de empréstimos em moeda estrangeira, estabelecidos no país.
§ 1º Competirá ao Conselho Monetário Nacional determinar o percentual da redução do imposto ou o do benefício pecuniário, os prazos em que se aplicam, bem como quais as modalidades de financiamentos e empréstimos, respectivos prazos e categorias de tomadores alcançados.
§ 2º O benefício a que se refere este artigo será concedido apenas quando efetivamente pago o imposto de renda incidente sobre os juros, comissões, despesas e descontos às alíquotas estabelecidas na legislação tributária aplicável, e nunca em importância superior ao imposto recolhimento.
§ 3º A Secretaria de Planejamento da Presidência da República e o Ministério da Fazenda proporão as providências que se fizerem necessárias para...
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