Decreto nº 39.995 de 13/09/1956. REGULA A APLICAÇÃO DAS DISPOSIÇÕES DO ARTIGO 5 DA LEI 2.862, DE 4 DE SETEMBRO DE 1956.
Decreto Nº 39.995, De 13 De Setembro De 1956.
Regula a aplicação das disposições do artigo 5º da Lei nº 2.862, de 4 de setembro de 1956.
O PRESIDENTE DA REPÚBLICA, usando da atribuição que lhe confere o artigo 87, nº I, da Constituição e tendo em vista as novas disposições legais, de caráter excepcional, contidas no artigo 5º da Lei nº 2.862, de 4 de setembro de 1956,
decreta:
Até 31 de outubro de 1956, as pessoas jurídicas poderão elevar o seu capital social mediante a reavaliação do ativo imobilizado, adquirido até 31 de dezembro de 1950, ficando sujeitas ao pagamento do impôsto de renda à razão da taxa de 10% (dez por cento), observados os seguintes coeficientes (multiplicadores):
Para os bens adquiridos até 1929 - 10;
Para os bens adquiridos de 1930 a 1934 - 9;
Para os bens adquiridos de 1935 a 1937 - 8;
Para os bens adquiridos de 1938 a 1939 - 7;
Para os bens adquiridos de 1940 a 1942 - 6;
Para os bens adquiridos de 1943 a 1944 - 5;
Para os bens adquiridos de 1945 a 1946 - 4;
Para os bens adquiridos de 1947 a 1948 - 3;
Para os bens adquiridos de 1949 a 1950 - 2;
§ 1º O rendimento tributável nos têrmos dêste artigo será a diferença entre o valor de custo dos bens a serem reavaliados e o resultado da aplicação dos coeficientes ao mesmo valor de custo.
§ 2º São também abrangidos para tributação excepcional dêsse artigo os aumentos de capital realizados com a utilização de fundos especiais constituídas mediante reavaliação do ativo imobilizado sob o regime do Decreto-lei nº 9.407, de 27 de junho de 1946, ou de acôrdo com o disposto no item I da letra “h” do § 1ºdo artigo 43 do Regulamento do Impôsto de renda em vigor desde 1º de janeiro de 1948, observados o prazo e...
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