DECRETO LEI Nº 822, DE 05 DE SETEMBRO DE 1969. Extingue a Garantia de Instancia Nos Recursos de Decisão Administrativa Fiscal, e da Outras Providencias.
DECRETO-LEI Nº 822, DE 5 DE SETEMBRO DE 1969
Extingue a garantia de instância nos recursos de decisão administrativa fiscal e dá outras providências.
OS MINISTROS DA MARINHA DE GUERRA, DO EXÉRCITO E DA AERONÁUTICA MILITAR, usando das atribuições que lhes confere o artigo 1º do Ato Institucional número 12, de 31 de agôsto de 1969, combinado com o parágrafo 1º do artigo 2º do Ato Institucional número 5, de 13 de dezembro de 1968,
decretam:
Independe de garantia de instância a interposição de recurso no processo administrativo fiscal de determinação e exigência de créditos tributários federais.
§ 1º Nos processos não definitivamente decididos pela administração fica extinta a fiança e, a requerimento do interessado, será liberado o depósito.
§ 2º O depósito em dinheiro, no prazo de interposição do recurso, ou o não levantamento da importância depositada, evitará a correção monetária do crédito tributário.
O Poder Executivo regulará o processo administrativo de determinação e exigência de créditos tributários federais, penalidades, empréstimos compulsórios e o de consulta.
Ficará revogada, a partir da publicação do ato do Poder Executivo que regular o assunto, a legislação referente à matéria mencionada no artigo 2º, dêste Decreto-lei.
Revogadas as disposições em contrário, êste...
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