Decreto nº 5.059 de 30/04/2004. REDUZ AS ALIQUOTAS DA CONTRIBUIÇÃO PARA O PIS/PASEP E DA COFINS INCIDENTES SOBRE A IMPORTAÇÃO E A COMERCIALIZAÇÃO DE GASOLINA, OLEO DIESEL, GAS LIQUEFEITO DE PETROLEO (GLP) E QUEROSENE DE AVIAÇÃO.
DECRETO Nº 5.059, DE 30 DE ABRIL DE 2004
Reduz as alíquotas da Contribuição para o PIS/PASEP e da COFINS incidentes sobre a importação e a comercialização de gasolina, óleo diesel, gás liquefeito de petróleo (GLP) e querosene de aviação.
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 caput e no § 5º do art. 23 da Lei nº 10.865, de 30 de abril de 2004,
DECRETA:
Art. 1º Os coeficientes de redução da contribuição para o PIS/PASEP e da COFINS previstos no § 5º do art. 23 da Lei nº 10.865, de 30 de abril de 2004, ficam fixados em:
I - 0,6699 para as gasolinas e suas correntes, exceto gasolina de aviação;
II - 0,6793 para o óleo diesel e suas correntes;
III - 0,75 para o gás liquefeito de petróleo (GLP); e
IV - 0,7405 para o querosene de aviação.
Art. 2º As alíquotas da contribuição para o PIS/PASEP e da COFINS, com a utilização dos coeficientes determinados no art. 1º, ficam reduzidas, respectivamente, para:
I - R$ 46,58 (quarenta e seis reais e cinqüenta e oito centavos) e R$ 215,02 (duzentos e quinze reais e dois centavos) por metro cúbico de gasolinas e suas correntes;
II - R$ 26,36 (vinte e seis reais e trinta e seis centavos) e R$ 121,64 (cento e vinte e um reais e sessenta e quatro centavos) por metro cúbico de diesel e suas correntes;
III - R$ 29,85 (vinte e nove reais e oitenta e cinco centavos) e R$ 137,85 (cento e trinta e sete reais...
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