Decreto nº 57.618 de 10/01/1966. REGULAMENTA OS ARTIGOS 34 E 35 DA LEI 4.862, DE 29 DE NOVEMBRO DE 1965 E COMPLEMENTA DISPOSITIVOS DO DECRETO 56.967, DE 1 DE OUTUBRO DE 1965.
DECRETO Nº 57.618, DE 10 DE JANEIRO DE 1966.
Regulamenta os artigos 34 e 35 da Lei n.º 4.862, de 29 de Novembro de 1965 e complementa dispositivos do Decreto nº 56.967, de 1 de outubro de 1965.
O PRESIDENTE DA REPÚBLICA, no uso das atribuições que lhe confere o Artigo 87, item I, da constituição Federal, e tendo em vista o disposto na Lei nº 4.862, de 29 de novembro de 1965,
decreta:
As emprêsas comerciais e industriais, contribuintes do impôsto de consumo ou de vendas e consignações, que, até 31 de dezembro de 1965, tenham aderido ao programa de contenção de preços expresso na portaria Interministerial nº 71, de 23 de fevereiro de 1965, gozarão, cumulativamente, no exercício financeiro de 1966, dos seguintes favores fiscais:
I - a cobrança do impôsto de que trato o artigo 37 da Lei nº 4.506, de 30 de novembnro de 1964, à razão de 18% (dezoito por cento), calculado sôbre os lucros do ano-base de 1965;
II - cobrança do impôsto devido pela correção monetária do ativo imobilizado, realizada durante o ano de 1966, à razão de 2% (dois por cento); e
III - dispensa do pagamento do impôsto de 15% (quinze por cento) devido pelas reservas excedentes do capital social, formadas no ano de 1966.
Os benefícios previstos no artigo anterior serão concedidos as emprêsas aqui referidas quando observarem as seguintes condições:
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assumam, perante a comissão Nacional de Estímulos à Estabilização de Preços (CONEP), até 31 de janeiro de 1966 nôvo compromisso de estabilização, a ser observado durante o ano de 1966;
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tenham cumprido integralmente o compromisso assumido em relação ao ano civil de 1965; e
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observem...
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