DECRETO Nº 93939, DE 15 DE JANEIRO DE 1987. Altera a Tabela para Retenção do Imposto de Renda Na Fonte e da Outras Providencias.
DECRETO Nº 93.939, DE 15 DE JANEIRO DE 1987
Altera a tabela para retenção do imposto de renda na fonte, e dá outras providências.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o artigo 81, item III, da Constituição, e tendo em vista o disposto no artigo 85 da Lei nº 7.450, de 23 de dezembro de 1985, com a redação que lhe foi dada pelo artigo 1º do Decreto-lei nº 2.287, de 23 de julho de 1986,
DECRETA:
A tabela para o cálculo do imposto de renda na fonte incidente sobre os rendimentos do trabalho assalariado e não-assalariado, prevista no artigo 4º da Lei nº 7.450, de 23 de dezembro de 1985, fica com seus valores reajustados em 12,3% (doze vírgula três por cento).
Parágrafo único. As deduções admitidas para o cálculo da renda líquida mensal sujeita à incidência do imposto de renda ficam reajustadas pelo mesmo percentual previsto neste artigo, aplicável sobre os valores vigentes em 1986.
A Secretaria da Receita Federal baixará os atos necessários à execução deste Decreto.
Este Decreto entra em vigor na data de sua publicação, aplicando-se aos fatos geradores ocorridos a partir de 1º de janeiro de 1987.
Revogam-se as disposições em contrário.
Brasília, em 15 de janeiro de 1987; 166º da Independência e 99º da República.
JOSÉ SARNEY
Dilson Domingos Funaro
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