DECRETO LEI Nº 350, DE 02 DE FEVEREIRO DE 1968. Altera a Legislação do Imposto de Renda e da Outras Providencias.
DECRETO-LEI Nº 350, 02 DE FEVEREIRO DE 1968
Altera a legislação do Impôsto de Renda e dá outras providências.
O PRESIDENTE DA REPÚBLICA, no uso das atribuições que lhe confere o artigo 58, item II, da Constituição,
decreta:
Ficam isentos do impôsto de renda os rendimentos sôbre depósitos feitos em entidades integrantes do Sistema Financeiro da Habitação, a que se refere o artigo 8º da Lei nº 4.380, de 21 de agôsto de 1964 por associados ou não daquelas entidades, desde que o depósito individual não ultrapasse o valor de 400 Unidades Padrão de Capital do Banco Nacional de Habitação.
Parágrafo único. O disposto neste artigo sòmente tem aplicação aos depósitos com correção monetária efetuados nas entidades mencionadas para utilização dentro das finalidades previstas pela Lei nº 4.380, de 21 de agôsto de 1964.
Fica prorrogada até o exercício de 1969 a isenção de que trata o ?caput? do artigo 28 da Lei nº 4.862, de 29 de novembro de 1965.
Os limites do valor das habitações, fixados em salário-mínimo pela Lei nº 4.380, de 21 de agôsto de 1964 e legislação complementar, poderão ser determinados em ?Unidades Padrão de Capital? do Banco Nacional da Habitação, que regulamentará a matéria.
Êste Decreto-Lei, que será submetido à apreciação do Congresso Nacional, nos têrmos do parágrafo único do artigo 58 da Constituição, entrará em vigor na data de sua publicação, revogadas as disposições em contrário.
Brasília, 2 de fevereiro de 1968; 147º da Independência e 80º da...
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