DECRETO LEI Nº 1410, DE 31 DE JULHO DE 1975. Concede Incentivo Fiscal a Projetos Prioritarios para a Economia Nacional e da Outras Providencias.
Concede incentivo fiscal a projetos prioritários para a economia nacional e dá outras providências.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o artigo 55, inciso II, da Constituição,
Nos contratos de financiamento de longo prazo, em setores especiais, celebrados, durante o exercício de 1975, dentro de programas de instituições financeiras sob controle de capital do Governo Federal, é facultado ao mutuário abater do imposto de renda devido em cada exercício o valor da correção monetária anual que exceder a 20% (vinte por cento).
§ 1º A faculdade concedida não se aplica à correção monetária referente a 1975, para a qual prevalece a autorização de transferir o que exceder a 20% para o final do prazo normal de amortização do empréstimo.
§ 2º O abatimento autorizado no caput deste artigo será feito no exercício seguinte àquele em que for devida a correção monetária.
§ 3º A faculdade conferida aos mutuários poderá ser exercida durante todo o prazo do contrato, desde que não estejam inadimplentes.
§ 4º Se o montante do imposto devido pela pessoa jurídica não for bastante para absorver todo o excesso de correção monetária, a diferença constituirá crédito fiscal para utilização em exercícios seguintes.
Os projetos a que se refere o artigo 1º, são aqueles do setor privado, relativos à indústria de bens de capital, à indústria siderúrgica, de fundição e de ferro-ligas, à pesquisa, mineração e metalurgia de metais não-ferrosos, à produção de pasta...
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