Decreto-Lei nº 1.172 de 02/06/1971. ALTERA A LEGISLAÇÃO DO IMPOSTO UNICO SOBRE MINERAIS E DA OUTRAS PROVIDENCIAS.
Altera a legislação do impôsto único sôbre minerais e dá outras providências.
O PRESIDENTE DA REPÚBLICA, usando das atribuições que lhe confere o inciso II do artigo 55 da Constituição,
A partir de 1 de janeiro de 1972 o artigo 10 do Decreto-lei nº 1.038, de 21 de outubro de 1969, passará a vigorar com a seguinte redação:
“Art. 10. O impôsto único será calculado mediante aplicação das seguinte alíquotas sôbre o valor tributável das substâncias minerais:
I - Metais nobres, pedras preciosas, carbonados e semipreciosas lapidáveis - 1% (um por cento);
II - Sal-gema e sal-marinho:
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no exercício de 1972 - 16% (dezesseis por cento);
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no exercício de 1973 - 15,5% (quinze e meio por cento);
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a partir de 1974 - 15% (quinze por cento);
III - Demais substâncias minerais - 15% (quinze por cento).
Parágrafo único. No caso de substâncias minerais destinadas ao exterior, o impôsto único será calculado mediante aplicação das seguintes alíquotas sôbre o valor tributário:
I - Metais nobres, pedras preciosas, carbonados e semipreciosas lapidáveis - 1% (um por cento);
II - Minério de ferro e de manganês - 7,5% (sete e meio por cento);
III - Demais substâncias minerais - 4% (quatro por cento).
É suspensa até o exercício de 1971, inclusive, a aplicação do disposto no artigo 16 do Decreto-lei nº 1.038, de 21 de outubro de 1969.
Êste Decreto-lei entrará em vigor na data de sua publicação...
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