LEI ORDINÁRIA Nº 4554, DE 10 DE DEZEMBRO DE 1964. Isenta de Tributos Convenios que Visem a Atender Ao Disposto No Artigo 168 Inciso Iii da Constituição Federal
LEI Nº 4.554, de 10 de dezembro de 1964
Isenta de tributos convênios que visem a atender ao disposto no art. 168, inciso III, da Constituição Federal.
O PRESIDENTE DA REPÚBLICA, faço saber que o CONGRESSO NACIONAL decreta e eu sanciono a seguinte Lei:
São isentos de quaisquer tributos, inclusive o impôsto de sêlo, os convênios que, visando ao atendimento do disposto no art. 168, inciso III, da Constituição Federal, ou diplomas estaduais que o regulamentem, sejam assinados por instituições educacionais, sem fins lucrativos, com firmas individuais ou coletivas, nacionais ou estrangeiras.
Parágrafo único. Para gozar dos benefícios desta lei as referidas instituições educacionais devem ter estatutos devidamente registrados no Registro de Pessoas Jurídicas, ter sede no País e estar inscritas no Ministério da Educação e Cultura ou nas Secretarias Estaduais de Educação.
Esta lei entrará em vigor na data de sua publicação, revogadas as disposições em contrário.
Brasília, 10 de dezembro de 1964; 143º da Independência e...
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