Decreto nº 5.172 de 06/08/2004. ALTERA O PARAGRAFO 1 DO ARTIGO 22 DO DECRETO 4.494, DE 3 DEZEMBRO DE 2002, PARA FIXAR ALIQUOTA DE INCIDENCIA DO IMPOSTO SOBRE OPERAÇÕES DE CREDITO, CAMBIO E SEGURO, OU RELATIVAS A TITULOS OU VALORES MOBILIARIOS - IOF, NAS HIPOTESES QUE MENCIONA.
DECRETO Nº 5.172 DE 6 DE AGOSTO DE 2004
Altera o § 1º do art. 22 do Decreto nº 4.494, de 3 de dezembro de 2002, para fixar alíquota de incidência do Imposto sobre Operações de Crédito, Câmbio e Seguro, ou relativas a Títulos ou Valores Mobiliários - IOF, nas hipóteses que menciona.
O PRESIDENTE DA REPÚBLICA, no uso das atribuições que lhe conferem os arts. 84, inciso IV, e 153, § 1º, da Constituição,
DECRETA:
Art. 1º O § 1º do art. 22 do Decreto nº 4.494, de 3 de dezembro de 2002, passa a vigorar com a seguinte redação:
"§ 1º .....................................................
.............................................................
III - nas operações de seguro de vida e congêneres, de acidentes pessoais e do trabalho, excluídas aquelas de que trata a alínea "f" do inciso I:
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quatro por cento, a partir de 1º de setembro de 2004 a 31 de agosto de 2005;
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dois por cento, de 1º de setembro de 2005 a 31 de agosto de 2006; e
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zero, a partir de 1º de setembro de 2006; e
IV - nas demais operações de seguro: sete por cento." (NR)
Art. 2º Este Decreto entra em vigor na data de sua publicação.
Art. 3º Fica revogado o art. 32 do Decreto nº 4.494, de 3 de dezembro de 2002.
Brasília, 6 de agosto de 2004; 183º da...
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