DECRETO Nº 6556, DE 08 DE SETEMBRO DE 2008. Altera o Artigo 6 do Decreto 2.179, de 18 de Março de 1997, que Dispõe Sobre a Concessão de Incetivos Fiscais para o Desenvolvimento-regional para os Produtos que Especifica, e da Outras Providencias.
DECRETO Nº 6.556, DE 8 DE SETEMBRO DE 2008.
Altera o art. 6o do Decreto no 2.179, de 18 de março de 1997, que dispõe sobre a concessão de incentivos fiscais para o desenvolvimento regional para os produtos que especifica, e dá outras providências.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o art. 84, inciso IV, da Constituição, e tendo em vista o disposto no § 14 do art. 1o da Lei no 9.440, de 14 de março de 1997,
DECRETA:
O art. 6o do Decreto no 2.179, de 18 de março de 1997, passa a vigorar com a seguinte redação:
“Art. 6o .......................................................................
............................................................................................
§ 1o O crédito presumido de que trata o inciso VI será escriturado no Livro Registro de Apuração do IPI e utilizado mediante dedução do imposto devido em razão das saídas de produtos do estabelecimento que apurar o referido crédito.
§ 2o Quando, do confronto dos débitos e créditos, num período de apuração do imposto, resultar saldo credor, será este transferido para o período seguinte.
§ 3o O crédito presumido de que trata o inciso VI, não aproveitado na forma dos §§ 1o e 2o, poderá, ao final de cada trimestre-calendário, ser aproveitado de conformidade com o disposto no art. 208 do Decreto no 4.544, de 26 de dezembro de 2002, observadas as regras específicas estabelecidas pela Secretaria da Receita Federal do Brasil.”(NR)
Este Decreto entra em vigor na data de sua publicação, alcançando o saldo credor de IPI existente nesta data.
Brasília, 8 de setembro de 2008; 187o da Independência e 120o da República.
LUIZ INÁCIO LULA DA SILVA
Guido Mantega
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