DECRETO LEI Nº 238, DE 28 DE FEVEREIRO DE 1967. Retifica o Decreto-lei 157, de 10 de Fevereiro de 1967 e da Outras Providencias.
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DECRETO-LEI Nº 238, De 23 DE FEVEREIRO DE 1967
Retifica o Decreto-lei nº 157, de 10 de fevereiro de 1967 e dá outras providências.
O PRESIDENTE DA REPÚBLICA, no uso das atribuições que lhe confere o artigo 9 § 2º do Ato Institucional nº 4, de 7 de dezembro de 1966,
decreta:
Art. 1º Fica acrescentado o seguinte parágrafo 3º ao artigo 2º do Decreto-lei nº 157, de 10 de fevereiro de 1967:
"§ 3º Os recursos provenientes de depósitos ou de venda de certificados de compra de ações previsto no "caput" dêste artigo, deverão ficar mantidos em depósito no Banco do Brasil, em conta especial, à disposição das instituições mencionadas neste artigo, enquanto não forem aplicados na compra de ações novas ou de debêntures conversíveis em ações."
Art. 2º - O artigo 4º do Decreto-lei nº 157, passa a ter seguinte redação:
"Art. 4º As pessoas jurídicas, obedecidas as condições mencionadas no artigo anterior, poderão deduzir do impôsto de renda devido, no exercício financeiro de 1967, a importância eqüivalente a cinco por cento (5%) dêsse impôsto desde que a mesma importância seja aplicada na efetivação do depósito ou na compra de certificados referidos no artigo 2º".
"Parágrafo único. O benefício fiscal previsto neste artigo será concedido cumulativamente com os de que tratam as Leis nºs 4.239, de 27 de junho de 1963, 4.869, de 1º de dezembro de 1965 e nº 5.174, de 27 de outubro de 1966, desde que observado o limite máximo de cinqüenta e cinco por cento (55%) do valor do impôsto devido."
Art. 3º O inciso d, do artigo 7º do Decreto-lei nº 157 passa a ter a seguinte redação:
d) aplicar os recursos provenientes de aumento de capital integralizado com opção de uma das providências acima enumeradas, em capital circulante, aumentando a proporção do passivo não exigível em relação ao exigível, verificada no último balanço anterior a 1º de janeiro de 1967 e assegurando a relação resultante com o recebimento dêsses recursos por período não inferior a três anos (3), considerado como capital...
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