DECRETO LEI Nº 1429, DE 02 DE DEZEMBRO DE 1975. Modifica o Disposto Nos Artigos 12 e 13 do Decreto Lei 1.089, de 2 de Março de 1970, e da Outras Providencias.
Modifica o disposto nos artigos 12 e 13 do Decreto-lei nº 1.089, de 2 de março de 1970, e dá outras providências.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o artigo 55, item II, da Constituição,
A partir de 1º de janeiro de 1976, fica:
I - Reduzido para 40% (quarenta por cento) da receita bruta o limite fixado pelo artigo 12 do Decreto-lei nº 1.089, de 2 de março de 1970.
II - Elevada para 90% (noventa por cento) a percentagem estabelecida pelo artigo 13 do Decreto-lei nº 1.089, de 2 de março de 1970.
O Ministro da Fazenda poderá:
I - Reajustar o limite e a percentagem de tratam os incisos I e II do artigo anterior, desde que:
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o limite e a percentagem reajustados não sejam respectivamente, superior a 60% (sessenta por cento) e inferior a 70% (setenta por cento);
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não resulte aumento do imposto calculado nos termos do artigo 1º deste Decreto-lei.
II - Elevar de 40% (quarenta por cento) para 50% (cinquenta por cento) a percentagem de que trata o artigo 45 da Lei nº 4.131, de 8 de setembro de 1962, com a redação que lhe foi dada pelo artigo 9º do Decreto-lei nº 862, de 12 de setembro de 1969, destinada à Empresa Brasileira de Filmes S.A. - EMBRAFILME.
Este Decreto-lei entrará em vigor na data da sua publicação, revogadas as disposições em contrário.
Brasília, 2 de dezembro de 1975; 154º da Independência e 87º da República.
ERNESTO GEISEL
Mário Henrique Simonsen
João Paulo dos Reis Velloso
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