Decreto-Lei nº 1.893 de 16/12/1981. DISPÕE SOBRE A ADOÇÃO DE MEDIDAS DE INCENTIVO A ARRECADAÇÃO FEDERAL E DA OUTRAS PROVIDENCIAS.
Dispõe sobre a adoção de medidas de incentivo à arrecadação federal e dá outras providências.
O PRESIDENTE DA REPÚBLICA, no uso das atribuições que lhe são conferidas pelo artigo 55, item II, da Constituição,
Os débitos para com a Fazenda Nacional, de natureza tributária, vencidos até 31 de dezembro de 1979, inscritos ou não como Dívida, Ativa da União, ajuizados ou não, poderão ser pagos, de uma só vez, com:
I - a dispensa da multa e dos juros de mora, até 31 de março de 1982;
II - a redução à metade do valor da multa e dos juros de mora, até 30 de junho de 1982;
III - a redução em 25% (vinte e cinco por cento) do valor da multa e dos juros de mora, até 30 de setembro de 1992.
§ 1º Os débitos decorrentes tão somente do valor de multa ou penalidades, de qualquer origem ou natureza, poderão ser pagos, nos prazos previstos nos itens I, II e III deste artigo, com o valor reduzido, respectivamente, em 75% (setenta e cinco por cento), 50% (cinqüenta por cento) e 25% (vinte e cinco por cento).
§ 2º Se o débito tiver sido parcialmente solvido, aplicar-se-ão os benefícios previstos neste artigo somente sobre o valor originário remanescente.
§ 3º O pagamento de débitos relativos ao Imposto sobre Produtos Industrializados ou Imposto de Renda retido na fonte nos prazos deste artigo implicará a extinção da punibilidade de crime de apropriação indébita.
§ 4º O disposto neste artigo aplicar-se-á aos débitos espontaneamente declarados pelo sujeito passivo da obrigação tributária.
§ 5º O disposto nos itens I a III deste artigo aplica-se ao encargo de que trata o artigo 1º do Decreto-lei nº 1.025, de 21 de outubro de 1969, artigo 3º do Decreto-lei nº 1.569, de 8 de agosto de 1977, e artigo 3º do Decreto-lei nº 1.645, de 11 de dezembro de 1978.
Os contribuintes com débitos em regime de parcelamento poderão usufruir dos benefícios do artigo anterior, em...
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