LEI ORDINÁRIA Nº 5799, DE 31 DE AGOSTO DE 1972. Dispõe Sobre a Isenção do Imposto Sobre Produtos Industrializados Na Aquisição de Veiculos Automotores de Fabricação Nacional.
Dispõe sobre a isenção do imposto sobre produtos industrializados na aquisição de veículos automotores de fabricação nacional.
O PRESIDENTE DA REPÚBLICA Faço saber que o CONGRESSO NACIONAL decreta e eu sanciono a seguinte Lei:
Os funcionários das Missões diplomáticas acreditadas junto ao Governo brasileiro, aos quais seja reconhecida a qualidade diplomática, que não sejam de nacionalidade brasileira e nem tenham residência permanente no País, poderão adquirir, por solicitação feita ao Ministério das Relações Exteriores, com isenção do imposto sobre produtos industrializados, um veículo de fabricação nacional, sem prejuízo dos direitos que lhes são assegurados pelos artigos 15 e 161 do Decreto-lei nº 37, de 18 de novembro de 1966, ressalvado o princípio de reciprocidade de tratamento.
§ 1º Os funcionários administrativos e técnicos das referidas Missões diplomáticas que já se encontrem no Brasil e satisfaçam os requisitos de nacionalidade e residência previstos no presente artigo, poderão, mediante reciprocidade de tratamento, e até seis meses após a publicação desta Lei, adquirir um veículo automotor de fabricação nacional com isenção do imposto sobre produtos industrializados, desde ainda não tenham gozado de favor fiscal para importação ou compra de automóvel.
§ 2º O prazo de seis meses mencionado no parágrafo anterior poderá ser estendido, excepcionalmente e por igual período desde que, a juízo do Ministério das Relações Exteriores, haja razões que o justifiquem.
Quanto ao ressarcimento, pelo produtor, do tributo relativo às matérias-primas intermediárias, aplicar-se-á a norma do artigo 7º, § 1º, da Lei nº 4.502, de 30 de novembro de 1964.
O imposto sobre produtos industrializados será cobrado na forma do...
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