Decreto nº 3.786 de 10/04/2001. REGULAMENTA O ARTIGO 99 DA LEI 9.504, DE 30 DE SETEMBRO DE 1997, PARA OS EFEITOS DE RESSARCIMENTO FISCAL PELA PROPAGANDA ELEITORAL GRATUITA RELATIVAMENTE AO ANO-CALENDARIO DE 2000 E SUBSEQUENTES.
DECRETO Nº 3.786, DE 10 DE ABRIL DE 2001
Regulamenta o art. 99 da Lei nº 9.504, de 30 de setembro de 1997, para os efeitos de ressarcimento fiscal pela propaganda eleitoral gratuita relativamente ao ano-calendário de 2000 e subseqüentes.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o art. 84, inciso IV, da Constituição, e tendo em vista o disposto no art. 99 da Lei nº 9.504, de 30 de setembro de 1997,
D E C R E T A :
A partir da ano-calendário de 2000, as emissoras de rádio e televisão obrigadas à divulgação gratuita da propaganda eleitoral, nos termos da Lei nº 9.504, de 30 de setembro de 1997, poderão excluir do lucro líquido, para efeito de determinação do lucro real, valor correspondente a oito décimos do resultado da multiplicação do preço do espaço comercializável pelo tempo que seria efetivamente utilizados pela emissora em programação destinada à publicidade comercial, no período de duração da propaganda eleitoral gratuita.
§ 1º O preço do espaço comercializável é o preço de propaganda da emissora comprovadamente vigente no mês corrente em que tenha realizado a propaganda eleitoral gratuita.
§ 2º O tempo efetivamente utilizado em publicidade pela emissora não poderá ser superior a vinte e cinco por cento do tempo destinado à propaganda eleitoral gratuita, relativo às transmissões em bloco, em rede nacional e estadual, bem assim aos comunicados, instruções e a outras requisições da Justiça Eleitoral, relativos às eleições de que trata Lei nº 9.504, de 1997.
§ 3º Considera-se efetivamente utilizado em cem por cento o tempo destinado às inserções de trinta segundos e de um minuto, transmitidas nos intervalos da programação normal das emissoras.
§ 4º O valor apurado poderá ser deduzido da base de cálculo dos recolhimentos mensais de que trata o art. 2º da Lei nº 9.430, de 27 de dezembro de 1995, bem como base de cálculo do lucro presumido.
§ 5º As empresas concessionárias de serviços públicos de telecomunicações, obrigadas ao tráfego gratuito de sinais de televisão e rádio, poderão fazer a exclusão prevista neste...
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