DECRETO LEI Nº 1116, DE 27 DE JULHO DE 1970. Acrescenta Artigo Ao Decreto-lei 697, de 23 de Julho de 1969.
Acrescenta artigo ao Decreto-Lei nº 697, de 23 de julho de 1969.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o artigo 55, item II, da Constituição,
É remunerado como artigo 6º o atual artigo 5º do Decreto-lei nº 697, de 23 de julho de 1969.
Passam a constituir o artigo 5º do mencionado Decreto-lei nº 697 as seguintes disposições:
?Art. 5º As importâncias recebidas em liquidação de títulos registrados na forma do Decreto-lei nº 286, de 28 de fevereiro de 1967, cujo mecanismo de resgate tenha sido aprovado pelo Banco Central do Brasil, estão isentas do impôsto de renda e de penalidades fiscais.
§ 1º Incluem-se entre os títulos mencionados neste artigo as debêntures que tenham sido emitidas até 1967 para operação de liquidação por transação aprovada pelo Banco Central do Brasil, a que se refere o artigo 2º.
§ 2º A liquidação realizada na forma dêste artigo constituirá despesa operacional para a pessoa jurídica emitente, até o montante das quantias efetivamente pagas aos tomadores.
§ 3º A extinção de punibilidade estabelecida no artigo 3º para a omissão contábil dos atos de preparação, emissão e aplicação do produto dos títulos estende os seus efeitos a tais atos que ficam também isentos do impôsto de renda e penalidades fiscais.
§ 4º Eximem-se de ação fiscal as operações a que se reporta êste artigo, cabendo às autoridades competentes tornar insubsistentes os procedimentos fiscais sôbre a matéria?.
Êste Decreto-lei entrará em vigor na data...
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