LEI ORDINÁRIA Nº 5489, DE 30 DE AGOSTO DE 1968. Concede Isenção de Imposto de Importação para Equipamentos de Produção Cinematografica.
LEI Nº 5.489, DE 30 DE AGÔSTO DE 1968
Concede isenção de impôsto de importação para equipamentos de produção cinematográfica.
O PRESIDENTE DA REPÚBLICA, faço saber que o CONGRESSO NACIONAL decreta e eu sanciono a seguinte Lei:
É concedida, pelo prazo de 36 (trinta e seis) meses, isenção do impôsto de importação incidente sôbre:
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equipamentos e materiais para instalação, ampliação e renovação de estúdio e laboratórios cinematográficos;
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equipamentos de produção, com os respectivos acessórios, sobressalentes e ferramentas, destinados à indústrias de fabricação de filmes virgens, para todo os fins, bem como para produção de matérias primas básicas indispensáveis à fabricação de filmes virgens.
A aplicação do favor fiscal deve observar as normas específicas, inclusive as relativas ao poder de restrição conferido por lei ao Executivo, exigida a apresentação de projeto aprovado pelo órgão federal a que estiver, técnica e normativamente, subordinada a atividade beneficiada.
A isenção sòmente será aplicada aos bens sem similar nacional.
Esta lei entra em vigor na data de sua publicação.
Revogam-se as disposições em contrário.
Brasília, 30 de agosto de 1968; 147º da Independência e 80º da República.
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COSTA E SILVA
Fernando Ribeiro do Val
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