DECRETO LEI Nº 433, DE 23 DE JANEIRO DE 1969. Acrescenta Paragrafos Ao Artigo 19 do Decreto-lei 401, de 30 de Dezembro de 1968, e da Outras Providencias.
DECRETO-LEI Nº 433, DE 23 DE JANEIRO DE 1969
Acrescenta parágrafos ao artigo 19 do Decreto-lei nº 401, de 30 de dezembro de 1968, e dá outras providências.
O PRESIDENTE DA REPÚBLICA, usando das atribuições que lhe confere o § 1º do artigo 2º do Ato Institucional nº 5, de 13 de dezembro de 1968,
decreta:
Ficam acrescidos ao artigo 19 do Decreto-lei nº 401, de 30 de dezembro de 1968, os seguintes parágrafos:
?§ 8º A aplicação do disposto neste artigo não poderá, em qualquer hipótese, representar redução superior a 20% (vinte por cento) de impôsto que seria devido sem o abatimento da reserva de manutenção do capital de giro próprio.
§ 9º Não será admitida a constituição da reserva de manutenção do capital de giro próprio, quando o balanço da emprêsa fôr encerrado com prejuízo.?
Quando o Conselho Monetário Nacional julgar indispensável, tendo em vista a arrecadação da receita da União e a conjuntura financeira, o Ministro da Fazenda poderá limitar a aplicação do disposto nos artigos 18 e 19 do Decreto-lei nº 401, de 30 de dezembro de 1968.
A ação fiscal direta, externa e permanente, estender-se-á às operações realizadas pelos contribuintes, pessoas físicas ou jurídicas, no próprio ano em que se efetuar a fiscalização.
Parágrafo único. Apurada a existência de qualquer operação com objetivo de reduzir o imposto a pagar ou de valôres não incluídos na declaração de bens, o Agente Fiscal lavrará o competente auto de infração e a respectiva notificação fiscal, cobrando-se imediatamente o impôsto, calculado em razão das alíquotas vigentes, e a multa de lançamento ex officio aplicável à espécie.
Fica acrescentado ao § 2º do artigo 19, o seguinte:
?e) créditos...
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