DECRETO LEI Nº 1456, DE 07 DE ABRIL DE 1976. Concede Estimulos Fiscais as Empresas Comerciais Exportadoras Constituidas Na Forma Prevista Pelo Decreto-lei 1.248, de 29 de Novembro de 1972.
Concede estímulos fiscais às empresas comerciais exportadoras constituídas na forma prevista pelo Decreto-lei nº 1.248, de 29 novembro de 1972.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o artigo 55, item lI, da Constituição,
As empresas comerciais exportadoras constituídas na forma prevista pelo Decreto-lei nº 1.248, de 29 de novembro de 1972, gozarão do crédito tributário de que trata o artigo 1º do Decreto-lei nº 491, de 5 de março de 1969, observadas as disposições deste Decreto-lei, nas suas vendas ao exterior dos produtos manufaturados adquiridos do produtor-vendedor.
§ 1º Na hipótese a que se refere este artigo, o crédito será calculado sobre a diferença entre o valor dos produtos adquiridos e o valor FOB, em moeda nacional, das vendas dos mesmos produtos para o exterior.
§ 2º O valor dos produtos adquiridos, para os efeitos deste artigo, será o que tiver servido de base de cálculo do crédito concedido ao produtor-vendedor.
§ 3º Quando os produtos manufaturados exportados tiverem seu seguro coberto por seguradora nacional ou seu transporte efetuado em veículo ou embarcação de bandeira brasileira, poderá ser acrescido ao valor das vendas para o exterior o montante do seguro ou do frete, ou de ambos, se for o caso.
Fica o Ministro da Fazenda autorizado a estender o estilo fiscal referido neste Decreto-lei as vendas para o exterior, efetuadas pelas aludidas empresas comerciais exportadoras, de produtos manufaturados adquiridos de comerciantes, podendo fixar termos, limites e condições para aplicação do...
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