DECRETO LEI Nº 1223, DE 06 DE JUNHO DE 1972. da Nova Redação Ao Artigo 71 do Decreto-lei 37, de 18 de Novembro de 1966.
Dá nova redação ao artigo 71 do Decreto-lei nº 37, de 18 de novembro de 1966
O PRESIDENTE DA REPÚBLICA, usando das atribuições que lhe confere o artigo 55, item II, da Constituição,
O artigo 71 do Decreto-lei nº 37, de 18 de novembro de 1966, passa a vigorar com a seguinte redação:
?Art. 71. Ressalvado o disposto no Capítulo V deste Título, as obrigações fiscais e cambiais relativas a mercadoria transportada sob controle aduaneiro, ou quando sujeita a regimes aduaneiros especiais, se constituirão mediante termo de responsabilidade e serão cumpridas nos prazos fixados em regulamento, não superiores a um ano.
§ 1º Aplica-se a disposição deste artigo ao termo de responsabilidade para cumprimento de formalidade ou apresentação de documento.
§ 2º No caso deste artigo, a autoridade fiscal poderá exigir garantia real ou pessoal.
§ 3º O prazo mencionado no ?caput? deste artigo poderá ser prorrogado, em casos especiais, a juizo da autoridade fiscal, por período não superior a 1 (um) ano.
§ 4º A prorrogação de prazo de que trata o parágrafo anterior poderá ser autorizada pelo Ministro da Fazenda, em caráter excepcional, mediante requerimento fundamentado do interessado, por período não superior a 5 (cinco) anos.?
Este Decreto-lei entrará em vigor na...
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