RESOLUÇÃO DO SENADO FEDERAL Nº 22, DE 19 DE MAIO DE 1989. Estabelece Aliquota do Imposto Sobre Operações Relativas a Circulação de Mercadorias e Sobre Prestação de Serviços de Transporte Interestadual e Intermunicipal e de Comunicação, Nas Operações e Prestações Interestaduais.
Faço saber que o Senado Federal aprovou, nos termos do artigo 155, § 2º, inciso IV, da Constituição, eu, Iram Saraiva, 1º Vice-Presidente, no exercício da Presidência, promulgo a seguinte
Estabelece alíquotas do Imposto sobre Operações Relativas a Circulação de Mercadorias e sobre Prestação de Serviços de Transporte Interestadual e Intermunicipal e de Comunicação, nas operações e prestações interestaduais.
A alíquota do Imposto sobre Operações Relativas à Circulação de Mercadorias e sobre Prestação de Serviços de Transporte Interestadual e Intermunicipal e de Comunicação, nas operações e prestações interestaduais, será de doze por cento.
Parágrafo único. Nas operações e prestações realizadas nas Regiões Sul e Sudeste, destinadas às Regiões Norte, Nordeste e Centro-Oeste e ao Estado do Espírito Santo, as alíquotas serão:
I - em 1989, oito por cento;
II - a partir de 1990, sete por cento.
A alíquota do imposto de que trata o art. 1º, nas operações de exportação para o exterior, será de treze por cento.
Esta Resolução entra em vigor em 1º de junho de 1989.
Senado Federal, 19 de maio de 1989.
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