MEDIDA PROVISÓRIA Nº 69, DE 19 DE JUNHO DE 1989. Altera a Legislação do Imposto Sobre Produtos Industrializados-ipi e da Outras Providencias.
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Altera a legislação do Imposto sobre Produtos Industrializados-IPI e dá outras providências.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que Ihe confere o art. 62 da Constituição, adota a seguinte Medida Provisória, com força de lei:
Os produtos relacionados no Anexo I desta Medida Provisória estarão sujeitos, por unidade, ao Imposto sobre Produtos Industrializados-IPI fixado em Bônus do Tesouro Nacional - BTN, conforme as classes constantes do Anexo II.
§ 1º A conversão do valor do imposto, em cruzados novos, será feita com base no valor do BTN vigente no mês do fato gerador.
§ 2° O Poder Executivo, tendo em vista o comportamento do mercado na comercialização do produto, poderá:
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aumentar, em até trinta por cento, o número de BTN estabelecido para a classe;
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excluir ou incluir outros produtos no regime tributário de que trata este artigo;
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manter, temporariamente, o valor do imposto, ainda que alterado o valor do BTN;
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estabelecer que o enquadramento do produto ou de grupo de produtos se dê sob classe única.
§ 3° Para os produtos cujos preços de venda estejam sob o controle de órgão do Poder Executivo, a conversão do valor do imposto em cruzados novos, após o seu enquadramento na forma desta Medida Provisória, será feita com base no valor do BTN na data de início de vigência do reajuste do preço de venda.
O enquadramento do produto na classe será feito pelo Ministro da Fazenda, com base no que resultaria da aplicação da alíquota a que o produto estiver sujeito na Tabela de Incidência do Imposto sobre Produtos Industrializados - TIPI, sobre o valor tributável.
§ 1° Para efeito deste artigo, o valor tributável é o preço normal da operação de venda, sem descontos ou abatimentos, para terceiros não interdependentes ou para coligadas, controladas ou controladoras (Lei n° 6.404,...
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