Decreto nº 88.443 de 29/06/1983. DISPÕE SOBRE A ALTERAÇÃO DO PERIODO DE REAJUSTAMENTO DO SALARIO-DECLARADO DO CONTRIBUINTE EM DOBRO DA PREVIDENCIA SOCIAL (ARTIGO 53, PARAGRAFO 2 DO RCPS) E DA OUTRAS PROVIDENCIAS.
Dispõe sobre a alteração do período de reajustamento do salário-declarado do contribuinte em dobro da Previdência Social (art. 53, § 2º do RCPS) e dá outras providências.
O PRESIDENTE DA REPÚBLICA, usando das atribuições que lhe confere o artigo 81, item III, da Constituição,
Fica alterada a redação do § 2º do artigo 53 e acrescido um § 3º ao mesmo artigo do Regulamento do Custeio da Previdência Social, aprovado pelo Decreto nº 83.081, de 24 de janeiro de 1979, da seguinte forma:
“Art. 53............................................................................................................................
................................................................................................................................................
§ 2º - O contribuinte em dobro pode reajustar o valor do salário-declarado, mediante aplicação do fator de reajustamento salarial referente ao mês da última alteração do salário-mínimo.
§ 3º - Serão considerados, para todos os efeitos, quaisquer reajustamentos anuais ou semestrais efetuados espontaneamente pelos contribuintes após o advento da Lei nº 6.708, de 30 de outubro de 1979, desde que não superados os valores resultantes da aplicação, ao salário-de-contribuição, dos fatores de reajustamento a que se refere o parágrafo 2º, facultando-se os...
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