DECRETO LEI Nº 1293, DE 13 DE DEZEMBRO DE 1973. Concede Isenção do Imposto Incidente Na Importação de Bens Destinados a Emissoras de Radio e Televisão, Revoga o Decreto-lei 480, de 28 de Fevereiro de 1969, e da Outras Providencias.
Concede isenção do imposto incidente na importação de bens destinados a emissoras de rádio e televisão, revoga o Decreto-lei número 480, de 28 de fevereiro de 1969, e dá outras providências.
O PRESIDENTE DA REPÚBLICA, no uso das atribuições que lhe confere o artigo 55, item II, da Constituição,
É concedida isenção do Imposto de Importação aos aparelhos, máquinas, equipamentos, bem como aos seus acessórios, sobressalentes e peças, inclusive de reposição, destinados à instalação, expansão, aprimoramento, modernização e manutenção das emissoras de televisão e rádio, desde que importados direta e exclusivamente por empresas concessionárias ou permissionárias desses serviços.
Parágrafo único. A isenção não compreende os bens com similar nacional consoante a legislação específica.
Para efeitos do disposto no artigo anterior, serão comprovadas a necessidade técnica e destino dos bens importados, mediante atestado técnico do órgão competente do Ministério das Comunicações, observadas, ainda, normas gerais que regulam as obrigações dos beneficiários do favor fiscal.
Os produtos isentos na forma deste Decreto-lei, desembaraçados mediante termo de responsabilidade até o início da sua vigência, aproveitam-se dos benefícios nele previsto.
Este Decreto-lei entrará em vigor na data da sua publicação revogados o Decreto-lei nº 480, de 28 de fevereiro de 1969 e demais...
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