DECRETO LEI Nº 94, DE 30 DE DEZEMBRO DE 1966. Altera a Legislação do Imposto de Renda e da Outras Providencias.
DECRETO-LEI Nº 94, DE 30 De DEZEMBRO DE 1966
Altera a legislação do Impôsto de Renda e dá outras providências.
O PRESIDENTE DA REPÚBLICA, com base no disposto no artigo 31, parágrafo único, do Ato Institucional nº 2, de 27 de outubro de 1965, e tendo em vista o Ato Complementar nº 23, de 20 de outubro de 1966,
decreta:
Fica sujeito, exclusivamente, ao desconto do impôsto de renda na fonte, à razão da taxa de 15% (quinze por cento), ainda que o beneficiário se não identifique, o deságio concedido na venda ou colocação no mercado, por pessoa jurídica a pessoa física, de títulos da dívida pública estadual emitidos até 30 de abril de 1967, desde que não aumentem o valor dos títulos em circulação até 31 de dezembro de 1966.
Ressalvado o que dispõe o artigo 41 da Lei nº 4.506, de 30 de novembro de 1964, ficam revogados, a partir de 1º de janeiro de 1967, o Decreto-lei nº 9.330, de 10 de junho de 1946, e demais dispositivos legais sôbre tributação de lucros apurados pelas pessoas físicas na alienação de propriedades imobiliárias ou de direito à aquisição de imóveis.
Poderão ser feitas, até 30 de abril...
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