DECRETO Nº 98648, DE 20 DE DEZEMBRO DE 1989. Define Bens de Pequeno Valor, para Efeito da Não-incidencia do Imposto de Renda Sobre Ganhos de Capital e da Outras Providencias.
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DECRETO Nº 98.648, DE 20 DE DEZEMBRO DE 1989
Define bens de pequeno valor, para efeito da não‑incidência do Imposto de Renda sobre ganhos de capital, e dá outras providências.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o art. 84, inciso IV, da Constituição,
DECRETA:
Considera‑se de pequeno valor, para efeito do disposto no art. 22, inciso IV, da Lei nº 7.713, de 22 de dezembro de 1988, o bem cujo preço unitário de alienação, no mês em que esta se realizar, seja igual ou inferior ao valor equivalente a 10.000 Bônus do Tesouro Nacional BTN.
§ 1º No caso de alienação de diversos bens da mesma natureza será considerado, para os efeitos deste artigo, o valor do conjunto dos bens alienados.
§ 2º O valor de que trata este artigo, referido ao mês de janeiro de 1989, é de NCz$ 10.000,00.
Para apuração do ganho de capital somente serão considerados os resultados positivos das alienações efetuadas (Lei nº 7.713/88, art. 3°, § 2º).
Este Decreto entra em vigor na data de sua publicação.
Revogam‑se as disposições em contrário.
Brasília, 20 de dezembro de 1989; 168º da Independência e 101º da República.
JOSÉ SARNEY
Mailson Ferreira da Nóbrega
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