Decreto-Lei nº 1.056 de 21/10/1969. DISPÕE SOBRE O PRAZO DE PAGAMENTO DE IMPOSTO DE RENDA DAS PESSOAS FISICAS E DA OUTRAS PROVIDENCIAS.
DECRETO-LEI Nº 1.056, DE 21 DE OUTUBRO DE 1969
Dispõe sôbre prazo de pagamento de impôsto de renda das pessoas físicas e dá outras providências.
OS MINISTROS DA MARINHA DE GUERRA, DO EXÉRCITO E DA AERONÁUTICA MILITAR, usando das atribuições que lhes confere o artigo 3º do Ato Institucional nº 16, de 14 de outubro de 1969, combinado com o § 1º do artigo 2º do Ato Institucional nº 5, de 13 de dezembro de 1968,
decretam:
Observados os limites mínimos fixados na legislação, o pagamento parcelado do impôsto de renda das pessoas físicas, decorrente de declaração de rendimentos apresentada tempestivamente, poderá ser feito em até 12 (doze) cotas mensais e sucessivas, vencendo-se a primeira 30 (trinta) dias após a respectiva notificação.
O Ministro da Fazenda, atendendo a conveniência da política financeira governamental, poderá prorrogar, por período não superior a 120 (cento e vinte) dias, o prazo de recolhimento de impostos federais incluídos na área de competência do respectivo Ministério.
No caso dos artigos 1º e 2º dêste Decreto-lei, o pagamento das cotas ou a prorrogação de prazo poderão estender-se ao exercício financeiro seguinte.
Êste Decreto-lei entra em vigor na data de sua publicação, revogadas as disposições em contrário.
Brasília, 21 de outubro de 1969; 148º da Independência e 81º da República.
AUGUSTO HAMANN RADEMAKER GRÜNEWALD
AURÉLIO DE LYRA TAVARES
MÁRCIO DE SOUZA E MELLO
Antônio Delfim Netto
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