Lei nº 4.480 de 14/11/1964. REGULA A TRIBUTAÇÃO, PELO IMPOSTO DE RENDA, DOS DIREITOS DE AUTOR, DA REMUNERAÇÃO DE PROFESSORES E JORNALISTAS E DOS VENCIMENTOS DOS MAGISTRADOS.
LEI Nº 4.480, de 14 de novembro de 1964
Regula a tributação, pelo impôsto de renda, dos direitos de autor, da remuneração de professôres e jornalistas e dos vencimentos dos magistrados.
O PRESIDENTE DA REPÚBLICA, faço saber que o CONGRESSO NACIONAL decreta e eu sanciono a seguinte Lei:
Ficam sujeitas ao impôsto de renda, mediante desconto pelas fontes pagadoras e inclusão dos rendimentos na declaração da pessoa física beneficiada, nas cédulas em que couberem as importâncias correspondentes a direitos de auto e as relativas ao exercício da magistratura ou da profissão de jornalista ou de professor, devidas a partir de 1º de agôsto de 1964.
O impôsto de renda, a que estão sujeitos os magistrados, na forma da legislação vigente, não será superior a 2 (dois) meses de seus vencimentos.
Parágrafo único. O pagamento do impôsto na importância prevista neste artigo mediante requerimento, poderá ser feito em duodécimo fazendo-se o desconto em fôlha.
Os rendimentos da propriedade literária, artística e científica, assim definidos os direitos de autores, compositores, escritores e outros que se lhe assemelhem serão classificados na letra “d”.
Parágrafo único. ... Vetado ....
Ficam revogadas as disposições dos artigos 15 e 99 da Lei número 3.470, de 28 de novembro de 1958.
Esta lei entra em vigor na data de sua publicação.
Revogam-se as disposições em contrário.
Brasília, 14 de novembro de 1964; 143º da Independência e 76º da República.
H. Castello Branco
Octávio Gouveia de Bulhões
Para continuar a ler
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