DECRETO Nº 62351, DE 05 DE MARÇO DE 1968. Altera a Redação do Decreto 61.083, de 27.7.67.
DECRETO Nº 62.351, DE 5 DE MARÇO DE 1968.
Altera a redação do Decreto nº 61.083, de 27.7.67.
O PRESIDENTE DA REPÚBLICA, usando dos podêres que lhe confere o artigo 57, § 5º, da Lei nº 4.506, de 30 de outubro de 1964,
DECRETA:
O artigo 1º do Decreto número 61.083, de 27 de julho de 1967, passa a vigorar com a seguinte redação:
?Art. 1º Para a determinação de lucro real de emprêsas, sujeito a tributação pelo impôsto de renda, nos casos de inversão em compra de bens de produção novos, fabricados no País, e necessários à execução de projetos de implantação ou de ampliação de indústrias, aprovados pelos respectivos Grupos Executivos, da Comissão de Desenvolvimento Industrial, as taxas de depreciação legalmente admitidas poderão ser multiplicadas por um coeficiente igual a 3 (três) em cada um dos 3 (três) anos subseqüentes ao início da operação da nova instalação?.
Parágrafo único. A aplicação do disposto neste artigo ficará condicionada a recomendação específica do Grupo Executivo competente, expressa na Resolução de aprovação do projeto.
Êste Decreto entrará em vigor na data de sua publicação, revogadas...
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