DECRETO Nº 1469, DE 27 DE ABRIL DE 1995. Altera Aliquotas Incidentes Sobre Operações de Credito do Imposto Sobre Operações de Credito, Cambio e Seguro, Ou Relativas a Titulos e Valores Mobiliarios - Iof.
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DECRETO Nº 1.469, DE 27 DE ABRIL DE 1995
Altera alíquotas incidentes sobre operações de crédito do Imposto sobre Operações de Crédito, Câmbio e Seguro, ou relativas a Títulos e Valores Mobiliários IOF.
O PRESIDENTE DA REPÚBLICA, no uso das atribuições que lhe confere os arts. 84, inciso IV, e 153, § 1º, da Constituição, e tendo em vista o disposto nos arts. 1º, parágrafo único, e 7º da Lei nº 8.894, de 21 de junho de 1994,
DECRETA:
Ficam alteradas as alíquotas do Imposto sobre Operações de Crédito, Câmbio e Seguro, ou relativas a Títulos ou Valores Mobiliários (IOF), estabelecidas no item 1 do título 4, capítulo 4, seção 5, do regulamento anexo à Resolução nº 1.301, de 6 de abril de 1987, do Conselho Monetário Nacional, com as modificações introduzidas pelo Decreto nº 329, de 1º de novembro de 1991, e pela Portaria do Ministro de Estado da Economia, Fazenda e Planejamento nº 501, de 30 de junho de 1992, incidentes nas operações de crédito em que o mutuário seja pessoa física, as quais passam a ser as seguintes:
I - nas hipóteses previstas nas alíneas ?a-?I, ?d?, ?e?, ?h-I? e ?m-I? do item 1 da seção 4 do capítulo e título acima referidos, 0,0454%;
II - nas hipóteses previstas nas alíneas ?a-II?, ?i?, ?m-II? e ?s-II? do item 1 da seção 4 do capítulo e título acima referidos, nas operações de prazo de até 364 (trezentos e sessenta e quatro) dias, 0,0454% ao dia;
III - nas hipóteses previstas nas alíneas ?a-III?, ?h-II?, ?m-III? e ?s-I? do item 1 da seção 4 do capítulo e título acima referidos nas operações de prazo igual ou superior a 365 (trezentos e sessenta e cinco) dias, 18%;
IV - nas hipóteses previstas nas alíneas ?a-IV?, ?j? e ?l? do item 1 da seção 4 do capítulo e título acima referidos, 1,389%, observada a alíquota máxima de 18%, que ocorre nas operações com 12 (doze) ou mais meses de prazo;
V - na hipótese prevista na alínea ?a-V? do item 1 da seção 4 do capítulo e título acima referidos, 1,389%;
VI - na hipótese prevista na alínea c do item 1 da seção 4 do capítulo e título acima referidos, em...
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