Decreto-Lei nº 1.976 de 20/12/1982. DISPÕE SOBRE A SITUAÇÃO, PERANTE A PREVIDENCIA SOCIAL, DA CONSTRUÇÃO RESIDENCIAL UNIFAMILIAR QUE INDICA E DA OUTRAS PROVIDENCIAS.
Dispõe sobre a situação, perante a Previdência Social, da construção residencial unifamiliar que indica e dá outras providências.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o art. 55, inciso II, da Constituição e tendo em vista os objetivos do Programa Nacional de Desburocratização,
Não será devida contribuição para a Previdência Social quando a construção residencial unifamiliar, destinada a uso próprio, com área construída não excedente de setenta metros quadrados, for executada ou reformada sem mão-de-obra assalariada, ficando dispensada, em conseqüência, a correspondente matrícula no Instituto de Administração Financeira da Previdência e Assistência Social - IAPAS.
§ 1º O disposto neste artigo não enseja direito à restituição de quaisquer contribuições e será aplicado, de ofício pelo IAPAS aos processos em curso, qualquer que seja a fase em que se encontrem.
§ 2º Fica dispensado da apresentação do documento comprobatório de inexistência de débito, previsto no Decreto-lei nº 1.958, de 9 de setembro de 1982, o alienante que declarar na escritura, ou em documento hábil, sob as penas da lei, que o imóvel objeto da transação se enquadra nas condições estabelecidas neste artigo.
§ 3º O IAPAS poderá fiscalizar, a qualquer tempo, a observância do disposto neste artigo.
Este Decreto-lei entrará em vigor na data de sua publicação.
Ficam revogados o Decreto-lei nº 579, de 14 de maio de 1969, e demais disposições em contrário.
Brasília, em 20 de dezembro de 1982; 161º da Independência e 94º da República.
JOÃO FIGUEIREDO
Hélio Beltrão
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