DECRETO LEI Nº 2426, DE 07 DE ABRIL DE 1988. Altera a Legislação do Imposto de Renda Aplicavel as Pessoas Juridicas.
1
Altera a legislação do imposto de renda aplicável às pessoas jurídicas.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o art. 55, item II, da Constituição,
A partir do exercício financeiro de 1989, período‑base de 1988, o adicional de que trata o art. 25 da Lei nº 7.450, de 23 de dezembro de 1985, será de quinze por cento para os bancos comerciais, bancos de investimento, bancos de desenvolvimento, caixas econômicas, sociedades de crédito, financiamento e investimento, sociedades de crédito imobiliário, sociedades corretoras, distribuidoras de títulos e valores mobiliários e empresas de arrendamento mercantil.
§ 1º As pessoas jurídicas referidas neste artigo deverão recolher as antecipações previstas no art. 3º do Decreto‑lei nº 2.354, de 24 de agosto de 1987, a partir do mês de julho que anteceder o início do exercício financeiro. O primeiro recolhimento far‑se‑á em julho de 1988.
§ 2º No cálculo das parcelas de imposto, a serem recolhidas a partir do mês de julho de 1988, deverá ser observado o disposto no art. 9º do Decreto‑lei nº 2.397, de 21 de dezembro de 1987, inclusive no caso de o contribuinte optar por recolher as parcelas de conformidade com o estabelecido no art. 4º do Decreto‑lei nº 2.354, de 24 de agosto de 1987.
Este decreto‑lei entra em vigor na data de sua publicação.
Revogam‑se as disposições em contrário.
Brasília, 7 de abril de 1988; 167º da Independência e 100º da República.
JOSÉ SARNEY
Mailson Ferreira da Nóbrega
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