DECRETO Nº 64424, DE 29 DE ABRIL DE 1969. Dispõe Sobre o Recolhimento, Ao Instituto Brasileiro de Desenvolvimento Florestal (ibdf), de Emolumentos Destinados a Cobertura das Despesas de Analise e Fiscalização Dos Projetos de Florestamento e Reflorestamento Correspondentes Aos Estimulos Fiscais de que Trata a Lei 5.106, de 02 de Setembro de 1966.
DECRETO Nº 64.424, DE 29 DE ABRIL DE 1969.
Dispõe sôbre o recolhimento, ao Instituto Brasileiro de Desenvolvimento Florestal (IBDF), de emolumentos destinados à cobertura das despesas de análise e fiscalização dos projetos de florestamento e reflorestamento correspondentes aos estímulos fiscais de que trata a Lei nº 5.106, de 2 de setembro de 1966.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o artigo 83, item II da Constituição,
decreta:
Para efeito de cobertura das despesas relativas aos serviços de análise e fiscalização dos projetos correspondentes aos estímulos fiscais previstos na Lei nº 5.106, de 2 de setembro de 1966, as pessoas físicas e jurídicas que se utilizarem dos referidos estímulos recolherão ao Instituto Brasileiro de Desenvolvimento Florestal (IBDF), no ato de apresentação dos referidos projetos 2% (dois por cento) das despesas de florestamento ou reflorestamento, de que trata o artigo 3º do Decreto número 59.615, de 30 de novembro de 1966.
§ 1º As importâncias recolhidas na forma dêste artigo consideram-se incluídas no limite, de 20% (vinte por cento), estabelecido para despesas gerais pelo artigo 3º, § 1º alínea j, do Decreto nº 59.615, de 30 de novembro de 1966.
§ 2º Para efeito da comprovação do recebimento dos emolumentos a que se refere êste artigo o IBDF emitirá documento, em nome do interessado.
O disposto no artigo anterior aplica-se aos projetos referentes a despesas de florestamento e reflorestamento efetuadas a partir de 1º de janeiro de 1969.
O presente Decreto entrará em vigor na data de sua publicação...
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