Decreto-Lei nº 1.351 de 24/10/1974. ALTERA A LEGISLAÇÃO DO IMPOSTO SOBRE A RENDA.
Altera a legislação do imposto sobre a renda
o Presidente da República, no uso da atribuição que lhe confere o artigo 55, item Il, da Constituição,
O imposto retido na fonte, no ano-base, como antecipação do devido na declaração de rendimentos da pessoa física, terá o seu valor corrigido segundo coeficientes estabelecidos, até 31 de dezembro do ano-base, pelo Ministro da Fazenda, para efeito de compensação com o imposto devido na declaração.
Parágrafo único. Não se compreendem nas disposições deste artigo as quantias sujeitas ao disposto no § 3º, do artigo 9º, do Decreto-lei número 1.338, de 23 de julho de 1974.
As remunerações de trabalho percebidas por diretores, administradores e conselheiros de empresa, serão classificadas na cédula “C” da declaração de rendimentos, quando decorrentes de obrigação contratual ou estatutária e tiverem sido pagas ou creditadas no ano-base.
§ 1º Serão também classificadas, na cédula “C”, as remunerações recebidas pelos titulares de empresa individual ou sócios de qualquer espécie de sociedade, quando forem representadas por importância mensal fixa, paga ou creditada no ano-base.
§ 2º A inclusão dos rendimentos de que trata este artigo alcança também as quantias excedentes aos limites fixados no artigo 16 do Decreto-lei número 401, de 30 de dezembro de 1968, com a modificação introduzida pelo artigo 7º, de Decreto-lei nº 1.089, de 2 de março de 1970.
A incidência exclusiva na fonte, prevista na alínea “b”, do artigo 9º, do Decreto-lei nº 1.338, de 23 de julho de 1974, aplica-se, também, à opção do beneficiário, aos lucros distribuídos por empresas individuais e por sociedades por quotas ou em nome coletivo aos seus titulares ou sócios, desde que as mesmas estejam submetidas a tributação do imposto de renda à razão de 30% (trinta por cento).
Os contribuintes do imposto de renda que tenham completado 65 (sessenta e cinco) anos de idade ate o último dia do ano-base, poderão gozar de...
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