Decreto-Lei nº 2.027 de 09/06/1983. ALTERA A LEGISLAÇÃO DO IMPOSTO DE RENDA SOBRE RENDIMENTOS DE APLICAÇÕES FINANCEIRAS DE CURTO PRAZO E DA OUTRAS PROVIDENCIAS.
Altera a legislação do imposto de renda sobre rendimentos de aplicações financeiras de curto prazo e dá outras providências.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o artigo 55, item II, da Constituição,
Os rendimentos referidos no artigo 3º do Decreto-lei nº 1.494, de 7 de dezembro de 1976, auferidos por pessoas físicas e jurídicas não financeiras, ficam sujeitos à retenção do imposto de renda na fonte, como antecipação do devido na declaração de rendimentos, à alíquota de 4% (quatro por cento).
§ 1º O disposto neste artigo inclui os rendimentos correspondentes à diferença entre o preço de compra, pelo investidor, e o de eventual revenda de títulos.
§ 2º A retenção deve ser efetivada pela pessoa jurídica ou creditar os rendimentos.
Os resultados obtidos mensalmente por pessoas jurídicas financeiras em suas operações com títulos no mercado aberto ficam sujeitos ao recolhimento antecipado do imposto de renda à alíquota de 4% (quatro por cento).
Parágrafo único. Para os efeitos deste artigo, equiparam-se às pessoas jurídicas financeiras as sociedades corretoras e as sociedades distribuidoras de títulos e valores mobiliários.
O Conselho Monetário Nacional poderá aumentar de até 50% (cinqüenta por cento) ou reduzir o percentual previsto nos artigos 1º e 2º deste Decreto-lei.
Este Decreto-lei entrará em vigor no dia 1º de julho de 1983, quando ficarão revogados os parágrafos 4º, 5º e 6º do artigo 3º do Decreto-lei nº 1.494, de 7 de dezembro de 1976, com a redação dada pelo artigo 13 do Decreto-lei nº 1.642, de 7...
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