Decreto-Lei nº 1.870 de 06/05/1981. ATRIBUI COMPETENCIA PARA DISPENSA DA RETENÇÃO DE IMPOSTO DE RENDA DE REDUZIDO VALOR, DISPÕE SOBRE A RETENÇÃO DO IMPOSTO INCIDENTE SOBRE RENDIMENTO DE DEPOSITO A PRAZO FIXO, E DA OUTRAS PROVIDENCIAS.
1
Atribui competência para a dispensa da retenção de imposto de renda de reduzido valor, dispõe sobre a retenção do imposto incidente sobre rendimentos de depósito a prazo fixo, e dá outras providências.
O PRESIDENTE DA REPÚBLICA, usando da atribuição que lhe confere o artigo 55, inciso II, da Constituição Federal,
Fica o Ministro da Fazenda autorizado a dispensar, até o limite de Cr$1.000,00 (um mil cruzeiros), a retenção do imposto de renda incidente na fonte, que constitua antecipação do imposto progressivo devido na declaração.
Nos depósitos a prazo fixo sem emissão e certificado, com correção monetária prefixada, o imposto de que trata o artigo 7º do Decreto-lei nº 1.641, de 7 de dezembro de 1978, será retido pela fonte pagadora nas datas originalmente previstas para pagamento ou crédito dos rendimentos ao beneficiário.
Fica revogado o § 5º do artigo 64 do Decreto-lei nº 1.598, de 26 de dezembro de 1977, alterado pelo item IX do artigo 1º do Decreto-lei nº 1.730, de 17 de dezembro de 1979.
Este Decreto-lei entrará em vigor na data de sua publicação, revogadas as disposições em contrário.
Brasília, em 06 de maio de 1981; 160º da Independência e 93º da República.
JOÃO FICUEIREDO
Ernane Galvêas
Delfim Netto
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