Decreto-Lei nº 1.851 de 27/01/1981. ALTERA O LIMITE MINIMO DO BENEFICIO FISCAL CONCEDIDO PELO DECRETO-LEI 1.358, DE 12 DE NOVEMBRO DE 1974, A PESSOAS FISICAS MUTUARIAS DO SISTEMA FINANCEIRO DE HABITAÇÃO, E DA OUTRAS PROVIDENCIAS.
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Altera o limite mínimo do benefício fiscal concedido pelo Decreto-lei nº 1.358, de 12 de novembro de 1974, a pessoas físicas mutuários do Sistema Financeiro de Habilitação, e dá outras providências.
O PRESIDENTE DA REPÚBLICA, no uso das atribuições que lhe confere o artigo 55, item II, da Constituição,
O limite mínimo fixado no § 1º do artigo 1º do Decreto-lei nº 1.358, de 12 de novembro de 1974, alterado pelos Decretos-leis nºs 1.431, de 5 de dezembro de 1975, 1.491, de 1º de de dezembro de 1976, 1.596, de 22 de dezembro de 1977, 1.657, de 23 de janeiro de 1979, e 1.728, de 12 de dezembro de 1979, fica elevado, a partir do exercício financeiro de 1981, para Cr$4.464,00 (quatro mil quatrocentos e sessenta e quatro cruzeiros), mantido o limite máximo de Cr$7.800,00 (sete mil e oitocentos cruzeiros) fixado no artigo 1º do Decreto-lei nº 1.647, de 23 de janeiro de 1979.
Parágrafo único - O valor mínimo do benefício fiscal, de que trata este artigo, não poderá ultrapassar o montante das prestações mensais vencíveis no segundo semestre de 1981 e no primeiro semestre de 1982.
Fica mantida em 12% (doze por cento) a percentagem para cálculo do benefício fiscal, aplicável de acordo com as normas estabelecidas no artigo 1º do Decreto-lei nº 1.358, de 12 de novembro de 1974, respeitado o disposto no § 1º do artigo 1º do Decreto-lei nº 1.728, de 12 de dezembro de 1979.
A Secretaria de Planejamento da Presidência da República e o Ministério da Fazenda adotarão as providências que se fizerem necessárias à aplicação deste Decreto-lei.
Este Decreto-lei entrará em vigor na data de sua publicação, revogadas as disposições em contrário.
Brasília, em 27 de janeiro de 1981; 160º da Independência e 93º da...
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