DECRETO Nº 79789, DE 07 DE JUNHO DE 1977. Regulamenta o Decreto-lei 1.556, de 7 de Junho de 1977, que Dispõe Sobre a Não Incidencia da Cota de Previdencia Sobre os Combustiveis Automotivos Destinados a Exportação, e da Outras Providencias.
Decreto nº 79.789, de 7 de junho de 1977
Regulamenta o Decreto-lei nº 1.556, de 7 de junho de 1977, que dispõe sobra a não incidência da cota de previdência sobre os combustíveis automotivos destinados à exportação, e dá outras providências.
O PRESIDENTE DA REPÚBLICA, usando da atribuição que lhe confere o artigo 81, item III da Constituição,
DECRETA:
A cota de previdência deixa de incidir sobre os preços ex-refinaria dos combustíveis automotivos destinados à exportação ou ao abastecimento de navios estrangeiros e, quando em viagem de longo curso, de navios nacionais e de navios afretados com prerrogativas de bandeira brasileira.
Parágrafo único. Quando as operações forem realizadas por companhias distribuidoras, será adotado o procedimento seguinte:
I - A cota de previdência será recolhida pela refinaria diretamente ao Fundo de Liquidez de Previdência Social;
II - A companhia distribuidora comprovará perante o Fundo de Liquidez da Previdência Social, as quantidades de combustíveis efetivamente utilizados nas operações a que se refere o caput deste artigo, com indicação dos respectivos destinatários, para compensação, em aquisições futuras, do correspondente valor da cota de previdência recolhida, observando no que couber o...
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