Decreto-Lei nº 2.058 de 23/08/1983. ALTERA A LEGISLAÇÃO DO IMPOSTO DE RENDA RELATIVA A RENDIMENTOS PRODUZIDOS POR CADERNETA DE POUPANÇA DO SISTEMA FINANCEIRO DA HABITAÇÃO.
Altera a Legislação do Imposto de Renda relativa a rendimentos produzidos por caderneta de poupança do Sistema Financeiro da Habitação.
O VICE-PRESIDENTE DA REPÚBLICA, no exercício do cargo de PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o artigo 55, item II, da Constituição,
Não incidirá imposto de renda em relação à correção monetária de depósitos em cadernetas de poupança do Sistema Financeiro da Habitação, ainda quando paga ou creditada em intervalo de tempo inferior a um trimestre.
A isenção e a incidência de imposto de renda, na fonte e na declaração de rendimentos, sobre juros obtidos por pessoas físicas nas cadernetas de poupança do Sistema Financeiro da Habitação, referidas no Decreto-lei nº 2.021, de 18 de maio de 1983, alterado pelo Decreto-lei nº 2.046, de 20 de julho de 1983, também ocorrerão na hipótese em que os juros sejam creditados no espaço de tempo inferior a um trimestre.
Os Ministros da Fazenda e do Interior expedirão os atos necessários a compatibilizar a legislação vigente com o disposto neste Decreto-lei.
Este Decreto-lei entrará em vigor na data de sua publicação, revogadas as disposições em contrário.
Brasília em 23 de agosto de 1983; 162º da Independência e 95º da República.
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