Lei nº 10.312 de 27/11/2001. DISPÕE SOBRE A INCIDENCIA DAS CONTRIBUIÇÕES PARA O PIS/PASEP E DA CONTRIBUIÇÃO PARA O FINANCIAMENTO DA SEGURIDADE SOCIAL NAS OPERAÇÕES DE VENDA DE GAS NATURAL E DE CARVÃO MINERAL.
LEI Nº 10.312, DE 27 DE NOVEMBRO DE 2001
Dispõe sobre a incidência das Contribuições para o PIS/PASEP e da Contribuição para o Financiamento da Seguridade Social nas operações de venda de gás natural e de carvão mineral.
O PRESIDENTE DA REPÚBLICA Faço saber que o Congresso Nacional decreta e eu sanciono a seguinte Lei:
Ficam reduzidas a zero por cento as alíquotas das Contribuições para os Programas de Integração Social e de Formação do Patrimônio do Servidor Público – PIS/PASEP, e para o Financiamento da Seguridade Social – COFINS, incidentes sobre a receita bruta decorrente da venda de gás natural canalizado, destinado à produção de energia elétrica pelas usinas integrantes do Programa Prioritário de Termoeletricidade, nos termos e condições estabelecidas em ato conjunto dos Ministros de Estado de Minas e Energia e da Fazenda.
Ficam reduzidas a zero por cento as alíquotas das contribuições referidas no art. 1º incidentes sobre a receita bruta decorrente da venda de carvão mineral destinado à geração de energia elétrica.
A Secretaria da Receita Federal poderá estabelecer normas operacionais destinadas ao controle do cumprimento do disposto nesta Lei, inclusive mediante exigência de registro especial de vendedores e adquirentes.
Esta Lei entra em vigor na...
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