Decreto-Lei nº 2.073 de 20/12/1983. ALTERA A LEGISLAÇÃO DO IMPOSTO SUPLEMENTAR DE RENDA.
Altera a legislação do imposto suplementar de renda.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o artigo 55, item II, da Constituição,
A partir de 19 de janeiro de 1984, o artigo 43 da Lei nº 4.131, de 3 de setembro de 1962, modificado pela lei nº 4.390, de 29 de agosto de 1964, vigorará com a seguinte redação, acrescido de parágrafo 3º:
“Art. 43. O montante dos lucros e dividendos líquidos relativos a investimentos em moeda estrangeira, distribuídos a pessoas físicas e jurídicas, residentes ou com sede no exterior, fica sujeito a um imposto suplementar de renda, sempre que a média das distribuições em um triênio, encerrado a partir de 1984, exceder a 12% (doze por cento) do capital e reinvestimentos registrados nos termos dos artigos 3º e 4º desta Lei.
§1º........................................................................................................................
§ 2º O disposto neste artigo não se aplica aos dividendos e lucros reinvestidos no País nos termos do artigo 7º desta Lei.
§ 3º O imposto suplementar será recolhido pela fonte pagadora e debitado ao beneficiário para desconto por ocasião das distribuições subseqüentes.’”
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