DECRETO Nº 2888, DE 21 DE DEZEMBRO DE 1998. Altera o Artigo 22 do Decreto 2.219, de 2 de Maio de 1997, para Fixar Aliquota de Incidencia do Imposto Sobre Operações de Credito, Cambio e Seguro, Ou Relativas a Titulos Ou Valores Imobiliarios (iof), Nas Hipoteses que Menciona.
DECRETO Nº 2.888, DE 21 DE DEZEMBRO DE 1998.
Altera o art. 22 do Decreto nº 2.219, de 2 de maio de 1997, para fixar alíquota de incidência do Imposto sobre Operações de Crédito, Câmbio e Seguro, ou relativas a Títulos ou Valores Imobiliários (IOF), nas hipóteses que menciona.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe conferem os arts. 84, inciso IV, e 153, § 1º, da Constituição, e tendo em vista o disposto na Lei nº 9.718, de 27 de novembro de 1998,
DECRETA:
O art. 22 do Decreto nº 2.219, de 2 de maio de 1997, passa a vigorar com a seguinte alteração:
?Art. 22 o IOF é devido às seguintes alíquotas:
I - zero, nas operações de resseguro e nas seguintes operações de seguro:
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obrigatório, vinculado a financiamento de imóvel habitacional, realizado por agente do Sistema Financeiro da Habitação;
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de crédito à exportação e de transporte internacional de mercadorias;
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rural;
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contratada no Brasil, referente a cobertura de riscos relativos ao lançamento e à operação dos satélites Brasilsat I e II;
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em que o segurado seja órgão ou entidade da Administração Pública Federal, Estadual, do Distrito Federal ou Municipal, direta, autárquica ou fundacional;
II - dois por cento, nas operações de seguros privados de assistência à saúde;
III - sete por cento, nas demais operações de seguros,? (NR)
Este decreto entra em vigor na data de sua publicação, produzindo efeitos relativamente ás operações de seguros com período de cobertura iniciado a partir de 1º de janeiro de 1999.
Brasília, 21 de dezembro de 1998; 177º da...
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