Lei nº 14.355 de 31/05/2022. Altera a Lei nº 11.371, de 28 de novembro de 2006, para dispor sobre a redução na alíquota do imposto sobre a renda incidente sobre as operações que menciona.
LEI Nº 14.355, DE 31 DE MAIO DE 2022
Altera a Lei nº 11.371, de 28 de novembro de 2006, para dispor sobre a redução na alíquota do imposto sobre a renda incidente sobre as operações que menciona.
O PRESIDENTE DA REPÚBLICA
Faço saber que o Congresso Nacional decreta e eu sanciono a seguinte Lei:
O art. 16 da Lei nº 11.371, de 28 de novembro de 2006, passa a vigorar com as seguintes alterações:
“Art. 16. Fica reduzida a alíquota do imposto sobre a renda na fonte incidente nas operações de que trata o inciso V do caput do art. 1º da Lei nº 9.481, de 13 de agosto de 1997, na hipótese de pagamento, crédito, entrega, emprego ou remessa, por fonte situada no País, a pessoa jurídica domiciliada no exterior, a título de contraprestação de contrato de arrendamento mercantil de aeronave ou de motores destinados a aeronaves, celebrado por empresa de transporte aéreo regular, de passageiros ou cargas, para:
.............................................................................................................................................
II – 0 (zero), de 1º de janeiro de 2022 a 31 de dezembro de 2023;
III – 1% (um por cento), de 1º de janeiro a 31 de dezembro de 2024;
IV – 2% (dois por cento), de 1º de janeiro a 31 de dezembro de 2025; e
V – 3% (três por cento), de 1º de janeiro a 31 de dezembro de 2026.” (NR)
Esta Lei entra em...
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