Decreto-Lei nº 1.426 de 02/12/1975. DISPÕE SOBRE A UTILIZAÇÃO DE CREDITOS ACUMULADOS DO IMPOSTO SOBRE CIRCULAÇÃO DE MERCADORIAS NA DEDUÇÃO DO VALOR DO IMPOSTO SOBRE PRODUTOS INDUSTRIALIZADOS DEVIDO NAS OPERAÇÕES INTERNAS, OU NAS MODALIDADES DE APROVEITAMENTO INDICADAS PELO MINISTRO DA FAZENDA, E DA OUTRAS PROVIDENCIAS.
Dispõe sobre a utilização de créditos acumulados do Imposto sobre Circulação de Mercadorias na dedução do valor do Imposto sobre Produtos Industrializados devido nas operações internas, ou nas modalidades de aproveitamento indicadas pelo Ministro da Fazenda, e dá outras providências.
o Presidente da República, no uso da atribuição que Ihe confere o artigo 55, item II, da Constituição,
Fica assegurado o aproveitamento dos créditos acumulados do Imposto sobre Circulação de Mercadorias, decorrentes da saída de produtos industrializados destinados ao exterior, ou relativos às mercadorias recebidas para emprego na sua fabricação e embalagem, que não possam ser recuperados pelo estabelecimento fabricante mediante qualquer forma de utilização, compensação ou ressarcimento admitida pela legislação estadual.
§ 1º Os créditos a que se refere este artigo poderão ser deduzidos do valor do Imposto sobre Produtos Industrializados devido pelo estabelecimento fabricante, em suas operações no mercado interno.
§ 2º Quando não for possível a utilização para dedução do Imposto sobre Produtos Industrializados, poderá o Ministro da Fazenda indicar outras modalidades de aproveitamento dos créditos referidos neste artigo, inclusive por via de compensação ou ressarcimento.
§ 3º A aplicação do disposto neste artigo dependerá de protocolo, a ser celebrado entre o Ministério da Fazenda e a Secretaria de Fazenda ou Finanças da Unidade Federativa em que estiver situado o estabelecimento fabricante, no qual serão definidos, a nível de produto, os termos, limites e condições de aproveitamento dos créditos acumulados do Imposto sobre Circulação de Mercadorias de que trata este decreto-lei.
O Ministro da Fazenda poderá estabelecer outras...
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