MEDIDA PROVISÓRIA Nº 407, DE 30 DE DEZEMBRO DE 1993. Altera a Legislação do Imposto Sobre a Renda e Proventos de Qualquer Natureza.
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Altera a legislação do imposto sobre a renda e proventos de qualquer natureza.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o art. 62 da Constituição Federal, adota a seguinte medida provisória, com força de lei:
O imposto devido pelas pessoas jurídicas, relativo aos fatos geradores ocorridos no ano-calendário de 1994, será calculado à alíquota de 26,25%, nas hipóteses do art. 3°, § 1°, e dos arts. 15, 17, 21, 29 e 43 da Lei n° 8.541, de 23 de dezembro de 1992.
A alíquota do adicional incidente sobre a parcela do lucro real ou arbitrado, apurado no ano-calendário de 1994, de que trata o art. 10 da Lei n° 8.541 de 1992, será de 10,50%.
Parágrafo único. O adicional de que trata este artigo, devido pelos 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, será calculado à alíquota de 15,75%.
Esta medida provisória entra em vigor na data de sua publicação.
Brasília, 30 de dezembro de 1993; 172° da Independência e 105° da República.
ITAMAR FRANCO
Fernando Henrique Cardoso
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