DECRETO LEI Nº 1622, DE 18 DE ABRIL DE 1978. Concede Isenção do Imposto Sobre Produtos Industrializados e do Imposto de Importação Nos Casos que Especifica.
Concede isenção do imposto sobre produtos industrializados e do imposto de importação nos casos que especifica.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o artigo 55, item II, da Constituição
Ficam isentos do imposto sobre produtos industrializados os aparelhos eletrônicos tipo ?Pacemaker? implantáveis no corpo humano, mediante prótese, para comando da frequência cardíaca.
As partes, peças e componentes importados, sem similar nacional, destinados à fabricação dos aparelhos de que trata o artigo anterior, ficam isentos dos impostos de importação e sobre produtos industrializados.
Fica o Ministro da Fazenda autorizado a conceder, nos termos do art. 172 da Lei 5.172 de 25.10.66 (Código Tributário Nacional), remissão de créditos tributários decorrentes de fatos geradores, ocorridos até a data da vigência deste Decreto-lei, objeto ou não de procedimento fiscal, relativos ao imposto sobre produtos industrializados incidente sobre os aparelhos de fabricação nacional a que se refere o artigo 1º, desde que o tributo não tenha sido cobrado dos adquirentes, vedada qualquer compensação ou restituição.
Este Decreto-lei entrará em vigor na data de sua publicação, revogadas as disposições em contrário.
Brasília, 18 de abril de 1978; 157º da Independência e 90º da...
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