DECRETO Nº 5629, DE 22 DE DEZEMBRO DE 2005. Dispõe Sobre os Bens Amparados Pelo Regime Especial de Aquisição de Bens de Capital para Empresas Exportadoras - Recap, Na Forma do Artigo 16 da Lei 11.196, de 21 de Novembro de 2005, Objeto de Suspensão da Exigencia da Contribuição para o Pis/pasep e da Cofins.
DECRETO Nº 5.629, DE 22 DE DEZEMBRO DE 2005.
Dispõe sobre os bens amparados pelo Regime Especial de Aquisição de Bens de Capital para Empresas Exportadoras - RECAP, na forma do art. 16 da Lei no 11.196, de 21 de novembro de 2005, objeto de suspensão da exigência da Contribuição para o PIS/PASEP e da COFINS.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o art. 84, inciso IV, da Constituição, e tendo em vista o disposto no art. 16 da Lei no 11.196, de 21 de novembro de 2005,
DECRETA:
Art. 1o No caso de venda ou de importação de máquinas, aparelhos, instrumentos e equipamentos, novos, relacionados no inciso I do parágrafo único do art. 1o e no Anexo do Decreto no 4.955, de 15 de janeiro de 2004, fica suspensa a exigência:
I - da Contribuição para o PIS/PASEP e da COFINS incidentes sobre a receita bruta da venda no mercado interno, quando os referidos bens forem adquiridos por pessoa jurídica beneficiária do Regime Especial de Aquisição de Bens de Capital para Empresas Exportadoras - RECAP para incorporação ao seu ativo imobilizado;
II - da Contribuição para o PIS/PASEP-Importação e da COFINS-Importação, quando os referidos bens forem importados diretamente por pessoa jurídica beneficiária do RECAP para incorporação ao seu ativo imobilizado.
Art. 2o Este Decreto entra em vigor na data de sua publicação.
Art. 3o Fica revogado o Decreto no 5.505, de 5 de agosto...
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