DECRETO Nº 902, DE 25 DE AGOSTO DE 1993. Dispõe Sobre o Imposto Provisorio Sobre a Movimentação Ou a Transmissão de Valores e de Creditos e Direitos de Natureza Financeira - Ipmf, Relativo as Representações Diplomaticas, Consulares e Organismos Internacionais.
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DECRETO Nº 902, DE 25 DE AGOSTO DE 1993
Dispõe sobre o Imposto Provisório sobre a Movimentação ou a Transmissão de Valores e de Créditos e Direitos de Natureza Financeira - IPMF, relativo às representações diplomáticas, consulares e organismos internacionais.
O PRESIDENTE DA REPÚBLICA, no uso de suas atribuições e tendo em vista o disposto no art. 9º, inciso II, da Lei Complementar n° 77, de 13 de julho de 1993,
DECRETA:
A alíquota prevista no art. 8º da Lei Complementar nº 77, de 13 de julho de 1993, se estende aos lançamentos a débito nas contas‑correntes de depósito cujos titulares sejam:
I - Missões diplomáticas;
II - repartições consulares de carreira;
III - representações de organismos internacionais no Brasil;
IV - funcionário estrangeiro de missão diplomática ou repartição consular de carreira no Brasil;
V - funcionário estrangeiro de carreira de organismo internacional que goze de privilégios e imunidades em virtude de acordo firmado com o Brasil.
§ 1º O disposto nos incisos IV e V não se aplica aos funcionários que tenham residência permanente no Brasil, nos termos da legislação específica que rege a matéria.
§ 2º Os membros das famílias dos funcionários mencionados nos incisos IV e V, que com eles vivam, desde que não tenham residência permanente no Brasil, gozarão do tratamento estabelecido neste artigo.
O disposto neste Decreto não se aplica aos consulados e cônsules honorários.
O Ministro da Fazenda e o Ministro das Relações Exteriores...
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