DECRETO LEI Nº 2326, DE 14 DE ABRIL DE 1987. Altera a Legislação do Imposto de Renda Aplicavel a Pessoas Fisicas.
1
Altera a legislação do Imposto de Renda aplicável a pessoas físicas.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o art. 55, II, da Constituição,
O contribuinte do Imposto de Renda que tenha direito à restituição de que trata o artigo 14 da Lei nº 7.450, de 23 de dezembro de 1985, poderá optar por compensar, com o saldo do imposto apurado na declaração de rendimentos do exercício financeiro de 1987, valor equivalente ao saldo a restituir nos anos de 1988 e 1989, limitado a 70 (setenta) Obrigações do Tesouro Nacional - OTN.
§ 1º Para efeito da compensação, a restituição será convertida em cruzados tomando por base o valor da OTN fixado para o mês de abril de 1987.
§ 2º A opção de que trata este artigo deverá ser manifestada pelo contribuinte, até o dia 29 de maio de 1987, em formulário aprovado pelo Secretário da Receita Federal.
O prazo para pagamento da primeira quota ou quota única do imposto das pessoas físicas, no exercício financeiro de 1987, fica prorrogado para 30 de abril de 1987 e as quotas restantes vencerão no último dia útil de cada um dos meses subseqüentes.
O Ministro da Fazenda poderá baixar os atos necessários ao cumprimento do disposto neste decreto-lei.
Este decreto-lei entra em vigor na data de sua publicação.
Revogam-se as disposições em contrário.
Brasília, 14 de abril de 1987; 166º da Independência e 99º da República.
JOSÉ SARNEY
Dilson Domingos Funaro
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