Decreto-Lei nº 1.713 de 19/11/1979. DISPÕE QUANTO AO IMPOSTO DE RENDA DEVIDO NA FONTE SOBRE RENDIMENTOS DO TRABALHO ASSALARIADO.
Dispõe quanto ao imposto de renda devido na fonte sobre rendimentos do trabalho assalariado.
O PRESIDENTE DA REPÚBLICA, no uso das atribuições que lhe confere o artigo 55, inciso II, da Constituição,
Os rendimentos do trabalho assalariado estão sujeitos, a partir de 1º de janeiro de 1980, à retenção do imposto de renda na fonte, como antecipação, mediante aplicação de alíquotas progressivas de acordo com a seguinte tabela:
CLASSE DE RENDA
RENDA LÍQUIDA MENSAL
CR$
ALÍQUOTA - %
1
Até
15.000,00
isento
2
De
15.001,00
a
22.000,00
10
3
De
22.001,00
a
30.000,00
12
4
De
30.001,00
a
42.000,00
16
5
De
42.001,00
a
66.000,00
20
6
De
66.001,00
a
106.000,00
25
7
De
106.001,00
a
150.000,00
30
8
Acima de
150.000,00
35
Parágrafo único - O disposto neste artigo aplica-se também, aos rendimentos dos titulares, administradores ou dirigentes de pessoas jurídicas, quando corresponderem a remuneração mensal por prestação de serviços.
Este Decreto-lei entrará em vigor na data de sua publicação, revogadas as disposições em contrário.
Brasília, 19 de novembro de 1979; 158º da Independência e 91º da República.
JOÃO FIGUEIREDO
Karlos Rischbieter
José Flávio Pécora
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