DECRETO LEI Nº 815, DE 04 DE SETEMBRO DE 1969. Isenta do Imposto de Renda Na Fonte os Juros e Comissões que Especifica, Pagos No Exterior, Decorrentes de Exportação de Produtos Nacionais.
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DECRETo-Lei Nº 815, DE 4 DE Setembro DE 1969
Isenta do impôsto de renda na fonte os juros e comissões que especifica, pagos no exterior decorrentes de exportação de produtos nacionais.
Os Ministros da Marinha de Guerra, do exército e da Aeronáutica militar, usando das atribuições que lhes confere o artigo 1º do Ato Institucional nº 12 de 31 de agôsto de 1969, combinado com o § 1º do artigo 2º do Ato Institucional nº 5, de 13 de dezembro de 1968,
decretam:
Art. 1º Não sofrerão desconto do impôsto de renda na fonte quando pagos por exportadores de quaisquer produtos nacionais e decorrentes da exportação:
a) as comissões, aos seus agentes no estrangeiro;
b) os juros de desconto, no exterior, de cambiais de exportação e as comissões de banqueiros inerentes a essas cambiais;
c) os juros e comissões relativos a créditos obtidos no exterior e destinados ao pré-financiamento e financiamento de exportação devidamente autorizados pelo Banco Central do Brasil e cuja liqüidação se processe com o produto da exportação.
Art. 2º Se, vencida a obrigação, a exportação não fôr comprovada, o estabelecimento bancário que intervier na operação deverá recolher, no...
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