LEI ORDINÁRIA Nº 4399, DE 31 DE AGOSTO DE 1964. Altera Dispositivos do Decreto Lei 9295 de 27 de Maio de 1946 que Criou o Conselho Federal de Contabilidade Modificados pela Lei 570 de 22 de Dezembro de 1948.
LEI Nº 4.399, DE 31 DE AGÔSTO DE 1964
Altera dispositivos do Decreto-Lei nº 9.295, de 27 de maio de 1946, que criou o Conselho Federal de Contabilidade, modificados pela Lei nº 570, de 22 de dezembro de 1948.
O PRESIDENTE DA REPÚBLICA, faço saber que o CONGRESSO NACIONAL decreta e eu sanciono a seguinte Lei:
Ao Conselho Federal de contabilidade compete fixar as anuidades, multas e emolumentos a que se refere o Decreto-Lei nº 9.295, de 27 de maio de 1946 com as alterações constantes da Lei nº 570, de 22 de dezembro de 1948.
A anuidade a ser fixada, para contadores e guarda-livros, não poderá ser superior a 1,5% (um e meio por cento) do salário-mínimo mensal vigorante na região em que estiver o profissional exercendo sua atividade e de 5% (cinco por cento) sôbre o mesmo salário para as firmas, emprêsas e sociedades aludidas no artigo anterior.
Parágrafo único. para efeito de cálculo, serão arredondados para cima para Cr$1.000,00 (mil cruzeiros), a fração dêste valor constante do salário-mínimo.
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