LEI ORDINÁRIA Nº 5308, DE 07 DE JULHO DE 1967. Altera o Artigo 15 do Decreto-lei 157, de 10 Fevereiro de 1967, que Concede Estimulos Fiscais a Capitalização das Empresas, Reforça os Incentivos a Compra de Ações; Facilita o Pagamento de Debitos Fiscais, e da Outras Providencias.
lei nº 5.308, de 7 de julho de 1967
Altera o art. 15 do Decreto-Lei nº 157, de 10 de fevereiro de 1967, que ?concede estímulos fiscais à capitalização das emprêsas; reforça os incentivos à compra de ações; facilita o pagamento de débitos fiscais?, e dá outras providências.
O PRESIDENTE DA REPÚBLICA, faço saber que o CONGRESSO NACIONAL decreta e eu sanciono a seguinte Lei:
O art. 15 do Decreto-lei nº 157, de 10 de fevereiro de 1967, passa a ter a seguinte redação:
?Art. 15. No exercício financeiro de 1967, os benefícios fiscais de que trata o art. 34, satisfeita cumulativamente a condição do seu item I, e a redução de alíquota prevista no art. 35 da Lei nº 4.862, de 29 de novembro de 1965, são extensivos às emprêsas industriais e comerciais que havendo mantido estáveis os seus preços ou efetuado reajustes inferiores a 15% (quinze por cento) no período de 28 de fevereiro a 31 de dezembro de 1965, tenham efetuado reajustes em 1966 superiores a 10% (dez por cento), autorizados pela Comissão Nacional de Estímulos à Estabilização dos Preços, desde que o aumento global, no período de 28 de fevereiro de 1965 até 31 de dezembro de 1966, não haja excedido de 26,5% (vinte e seis e meio por cento) dos preços vigentes em 28 de fevereiro de 1965.?
Será facultado às emprêsas que fizerem jus aos incentivos fiscais previstos no dispositivo a que se refere o artigo anterior requerer às repartições lançadoras do imposto de renda, dentro do prazo de 60 (sessenta) dias da publicação desta lei, a retificação de suas declarações de atendimento, cabendo àquelas repartições compensar as prestações já pagas e...
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