Decreto nº 4.679 de 24/04/2003. DISPÕE SOBRE A COMPETENCIA PARA ADEQUAR A TABELA DE INCIDENCIA DO IMPOSTO SOBRE PRODUTOS INDUSTRIALIZADOS (IPI) EM DECORRENCIA DE ALTERAÇÕES PROMOVIDAS NA NOMENCLATURA COMUM DO MERCOSUL (NCM).
DECRETO Nº 4.679, DE 24 DE ABRIL DE 2003.
Dispõe sobre a competência para adequar a Tabela de Incidência do Imposto sobre Produtos Industrializados (IPI) em decorrência de alterações promovidas na Nomenclatura Comum do Mercosul (NCM).
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. 2°, inciso III, do Decreto-Lei no 1.154, de 1° de março de 1971, e no art. 3° do Decreto n° 4.542, de 26 de dezembro de 2002,
DECRETA:
Art. 1° Fica a Secretaria da Receita Federal do Ministério da Fazenda autorizada a adequar, sempre que não implicar alteração de alíquota, a Tabela de Incidência do Imposto sobre Produtos Industrializados (TIPI), em decorrência de alterações promovidas na Nomenclatura Comum do Mercosul (NCM), pela Câmara de Comércio Exterior (CAMEX), ao amparo do disposto no art. 2°, inciso III, alínea "c", do Decreto n° 3.981, de 24 de outubro de 2001.
Art. 2° Aplica-se ao ato de adequação o disposto no art. 106, inciso I, da Lei n° 5.172, de 25 de outubro de 1966 - Código Tributário Nacional (CTN).
Art. 3° Este...
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