Decreto nº 8.296 de 15/08/2014. ALTERA O DECRETO 5.988, DE 19 DE DEZEMBRO DE 2006, QUE DISPÕE SOBRE O ARTIGO 31 DA LEI 11.196, DE 21 DE NOVEMBRO DE 2005, QUE INSTITUIU DEPRECIAÇÃO ACELERADA INCENTIVADA E DESCONTO DA CONTRIBUIÇÃO PARA O PIS/PASEP E DA COFINS, NO PRAZO DE DOZE MESES, PARA AQUISIÇÕES DE BENS DE CAPITAL EFETUADAS POR PESSOAS JURIDICAS ESTABELECIDAS EM MICRORREGIÕES MENOS FAVORECIDAS DAS AREAS DE ATUAÇÃO DAS EXTINTAS SUDENE E SUDAM.
DECRETO Nº 8.296, DE 15 DE AGOSTO DE 2014
Altera o Decreto nº 5.988, de 19 de dezembro de 2006, que dispõe sobre o art. 31 da Lei nº 11.196, de 21 de novembro de 2005, que instituiu depreciação acelerada incentivada e desconto da Contribuição para o PIS/PASEP e da COFINS, no prazo de doze meses, para aquisições de bens de capital efetuadas por pessoas jurídicas estabelecidas em microrregiões menos favorecidas das áreas de atuação das extintas SUDENE e SUDAM.
A PRESIDENTA DA REPÚBLICA, no uso da atribuição que lhe confere o art. 84, caput, nciso IV, da Constituição, e tendo em vista o disposto no art. 31 da Lei no 11.196, de 21 de novembro de 2005,
DECRETA:
O Decreto nº 5.988, de 19 de dezembro de 2006, passa a vigorar com as seguintes alterações:
"Art. 1º Sem prejuízo das demais normas em vigor aplicáveis à matéria, para bens adquiridos de 1º de janeiro de 2006 a 31 de dezembro de 2018, as pessoas jurídicas que tenham projeto aprovado para instalação, ampliação, modernização ou diversificação, enquadrado em setores da economia considerados prioritários para o desenvolvimento regional, em microrregiões menos desenvolvidas localizadas nas áreas de atuação das extintas SUDENE e SUDAM, terão direito:
..................................................................................................................." (NR)
"Art. 2o A depreciação acelerada incentivada de que trata o inciso do caput do art. 1o consiste na depreciação integral, no próprio ano da aquisição ou até o quarto ano subsequente à aquisição.
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