Decreto-Lei nº 1.705 de 23/10/1979. DISPÕE QUANTO A OBRIGATORIEDADE DE RECOLHIMENTO ANTECIPADO, PELAS PESSOAS FISICAS, DO IMPOSTO DE RENDA SOBRE OS RENDIMENTOS QUE ESPECIFICA.
Dispõe quanto à obrigatoriedade de recolhimento antecipado, pelas pessoas físicas, do imposto de renda sobre os rendimentos que especifica.
O PRESIDENTE DA REPÚBLICA, no uso das atribuições que lhe confere o artigo 55, item II, da Constituição,
Fica sujeita ao recolhimento antecipado do imposto de renda a pessoa física que perceber de outra pessoa física rendimentos decorrentes do exercício, sem vínculo empregatício, de profissão legalmente regulamentada, bem como os decorrentes de locação, sublocação, arrendamento e subarrendamento de imóveis.
§ 1º O disposto neste artigo não se aplica aos rendimentos decorrentes da prestação de serviços de transporte de passageiros e cargas em geral.
§ 2º A antecipação do imposto será efetivada em quatro parcelas, nos meses de abril, julho, outubro e janeiro, calculadas mediante a aplicação da alíquota de 10% (dez por cento) sobre o montante dos rendimentos brutos referidos neste artigo, percebidos no trimestre encerrado no mês imediatamente anterior àquele em que deva ser feito o recolhimento.
§ 3º O Ministro da Fazenda poderá fixar um limite de rendimentos brutos abaixo do qual a pessoa física ficará dispensada de efetuar a antecipação de imposto.
As antecipações do imposto de que trata este Decreto-lei, efetivamente recolhidas, serão compensadas com o imposto devido na declaração do exercício financeiro correspondente ao ano-base cujos trimestres tenham sido utilizados para determinação das antecipações.
Parágrafo único. Serão corrigidos monetariamente, na forma do artigo 1º do Decreto-lei nº 1.351, de 24 de outubro de 1974, para determinação da quantia compensável, os valores correspondentes às antecipações devidas nos meses de abril, julho e outubro, desde que efetivamente recolhidas dentro do ano-base.
A falta ou insuficiência de recolhimento da antecipação sujeitará o contribuinte à multa de 30% (trinta por cento) sobre o montante não recolhido no prazo...
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