DECRETO LEI Nº 1595, DE 22 DE DEZEMBRO DE 1977. Dispõe Sobre o Imposto de Renda Devido Pelos Importadores Ou Distribuidores de Filmes Estrangeiros, e da Outras Providencias.
Dispõe sobre o imposto de renda devido pelos importadores ou distribuidores de filmes estrangeiros, e dá outras providências.
O PRESIDENTE DA REPÚBLICA, usando da atribuição que lhe confere a artigo 55, item II, da Constituição,
O distribuidor ou importador de filme estrangeiro é obrigado a depositar no Banco do Brasil S.A., em conta especial, a crédito da Empresa Brasileira de Filmes S/A (EMBRAFILME), beneficiária do favor fiscal, 70% (setenta por cento) do imposto de renda devido, para aplicação conforme o disposto no estatuto da EMBRAFILME e na legislação relativa à sua criação.
Este Decreto-lei entrará em vigor na data de sua publicação, revogadas as disposições em contrário.
Brasília, 22 de dezembro de 1977; 156º da Independência e 89º da República.
ernesto GEISEL
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