Lei nº 14.547 de 13/04/2023. Altera a Lei nº 12.973, de 13 de maio de 2014, para ampliar o prazo de vigência do crédito presumido e do regime de consolidação.
LEI Nº 14.547, DE 13 DE ABRIL DE 2023
Altera a Lei nº 12.973, de 13 de maio de 2014, para ampliar o prazo de vigência do crédito presumido e do regime de consolidação.
Faço saber que o PRESIDENTE DA REPÚBLICA adotou a Medida Provisória nº 1.148, de 2022, que o Congresso Nacional aprovou, e eu, Veneziano Vital do Rêgo, Primeiro Vice-Presidente, no exercício da Presidência, para os efeitos do disposto no art. 62 da Constituição Federal, com a redação dada pela Emenda Constitucional nº 32, combinado com o art. 12 da Resolução nº 1, de 2002-CN, promulgo a seguinte Lei:
A Lei nº 12.973, de 13 de maio de 2014, passa a vigorar com as seguintes alterações:
“Art. 78. Até o ano-calendário de 2024, as parcelas de que trata o art. 77 desta Lei poderão ser consideradas de forma consolidada na determinação do lucro real e da base de cálculo da CSLL da controladora no Brasil, excepcionadas as parcelas referentes às pessoas jurídicas investidas que se encontrem em, pelo menos, uma das seguintes situações:
......................................................” (NR)
“Art. 87.....................................................
..........................................................
§ 10. Até o ano-calendário de 2024, a controladora no Brasil poderá deduzir até 9% (nove por cento), a título de crédito presumido, sobre a renda incidentes sobre a parcela positiva computada no lucro real, observados o disposto no § 2º deste artigo e as condições previstas nos incisos I e IV do caput do art. 91 desta Lei, relativos a investimento...
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