Decreto-Lei nº 1.661 de 25/01/1979. ESTABELECE ALTERAÇÕES NO REGIME DE BENEFICIOS FISCAIS A PROGRAMAS ESPECIAIS DE EXPORTAÇÃO E DA OUTRAS PROVIDENCIAS.
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Estabelece alterações no regime de Benefícios Fiscais a Programas Especiais de Exportação e dá outras providências.
O Presidente da República, no uso da atribuição conferida pelo art. 55, item II, da Constituição da República,
Admitir-se-á a exportação de partes, peças e componentes nacionais, de Fabricação de terceiros, efetuadas por empresas titulares de programas de exportação, vinculados à Comissão para a Concessão de Benefícios Fiscais a Programas Especiais de Exportação - BEFIEX, desde que relativa a compromisso adicional de exportação a ser celebrado com a União, podendo então ser computada para a apuração do saldo global de divisas positivo e para cálculo de quota de importação prevista no art. 3º do Decreto-lei nº 1.219, de 15 de maio de 1972.
Parágrafo único - Excetuado o incentivo previsto no Decreto-lei nº 1.189, de 24 de setembro de 1971, os incentivos tributários à exportação, distintos dos previstos expressamente neste artigo, somente poderão ser fruidos pelo industrial-fabricante de partes, peças e componentes.
Este Decreto-lei entrará em vigor na data de sua publicação, revogadas as disposições em contrário.
Brasília, 25 de janeiro de 1979; 158º da...
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