Lei nº 4.069-B de 12/06/1962. ASSEGURA ISENÇÃO DO IMPOSTO DE RENDA E ADICIONAL DE RENDA AS INDUSTRIAS DE BENEFICIAMENTO E DE ARTEFATOS DE BORRACHA E AS DE BENEFICIAMENTO DE TECELAGEM DE JUTA LOCALIZADAS NA AMAZONIA.
LEI N. 4.069 – B – DE 12 DE JUNHO DE 1962
Assegura isenção do impôsto de renda e adicional de renda às indústrias de beneficiamento e de artefatos de borracha, e às de beneficiamento e tecelagem de juta, localizadas na Amazônia.
O presidente da República:
Faço saber que o Congresso Nacional decreta e eu sanciono a seguinte Lei:
Fica assegurada isenção do impôsto de renda e respectivo adicional, às pessoas jurídicas localizadas na Amazônia que promoverem o beneficiamento ou a manufatura de matéria prima regional – borracha, juta e similares ou sementes oleaginosas.
Parágrafo único. O prazo de isenção, que será de 5 (cinco) anos para as indústrias de simples beneficiamento e de 20 (vinte) anos para as de transformação, se contará a partir da vigência desta lei para os empreendimentos já em atividade e do início de funcionamento para os que se venham a instalar.
Considera-se Amazônia, para os efeitos da presente lei, a região geográfica delimitada no art. 2º da Lei n.º 1.806, de 6 de janeiro de 1963.
Esta lei entrará em vigor na data de sua...
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