DECRETO LEI Nº 1625, DE 09 DE MAIO DE 1978. Acrescenta Paragrafo Ao Artigo 15 do Decreto-lei 1.493, de 7 de Dezembro de 1976, e da Outras Providencias.
Acrescenta parágrafo ao artigo 15 do Decreto-lei nº 1.493, de 7 de dezembro de 1976, e dá outras providências.
O PRESIDENTE DA REPÚBLICA, no uso das atribuições que lhe confere o artigo 55, inciso II, da Constituição,
Fica acrescentado ao artigo 15 do Decreto-lei nº 1.493, de 7 de dezembro de 1976, o seguinte parágrafo único:
?Parágrafo único - O disposto neste artigo aplica-se também ás remessas de importâncias destinadas ao pagamento de outras despesas necessárias à realização da referida transmissão.?
O disposto no artigo 15 e parágrafo único do Decreto-lei nº 1.493, de 7 de dezembro de 1976, aplica-se, inclusive, às remessas efetuadas a partir de 9 de dezembro de 1976, vedada qualquer restituição.
Fica extinta a incidência do imposto de renda na fonte sobre as importâncias pagas ou creditadas a pessoas jurídicas, relativas a fretes e carretos em geral, mantida a exigibilidade recolhimento dos valores já retidos.
Este Decreto-lei entrará em vigor na data de sua publicação, revogados o artigo 10 e parágrafos do Decreto-lei nº 401, de 30 de dezembro de 1968 e artigo 6º do Decreto-lei nº 1.493, de 7 de dezembro de 1976 e demais disposições em contrário.
Brasília, 09 de maio de 1978; 157º da Independência e 90º da República.
Ernesto Geisel
Mário Henrique Simonsen
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