DECRETO LEI Nº 1139, DE 21 DE DEZEMBRO DE 1970. da Nova Redação Ao Artigo 1 do Decreto Lei 815, de 04 de Setembro de 1969.
Dá nova redação ao artigo 1º do Decreto-lei nº 815, de 4 de setembro de 1969
O PRESIDENTE DA REPÚBLICA, usando das atribuições que lhe confere o inciso II do artigo 55 da Constituição,
O artigo 1º do Decreto-lei nº 815, de 4 de setembro de 1969, passa a vigorar com a seguinte redação:
?Art. 1º Não sofrerão desconto do impôsto de renda na fonte, quando decorrentes de exportação de quaisquer produtos nacionais:
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as comissões pagas por exportadores a seus agentes no exterior;
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os juros de desconto, no exterior, de cambiais de exportação e as comissões de banqueiros inerentes a essas cambiais;
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os juros e comissões relativos a créditos obtidos no exterior e destinados ao pré-financiamento, financiamento e refinanciamento de exportação devidamente autorizados pelo Banco Central do Brasil e cuja liquidação se processe com o produto da exportação.?
O presente Decreto-lei entrará em vigor na data de sua publicação, revogadas as disposições em contrário.
Brasília, 21 de dezembro de 1970...
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