LEI ORDINÁRIA Nº 7975, DE 26 DE DEZEMBRO DE 1989. Altera a Legislação do Imposto de Renda e da Outras Providencias.
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LEI Nº 7.975, DE 26 DE DEZEMBRO DE 1989
Altera a legislação do Imposto de Renda, e dá outras providências.
O PRESIDENTE DA REPÚBLICA
faço saber que o Congresso Nacional decreta e eu sanciono a seguinte Lei:
São acrescentados ao art. 11 da Lei nº 7.713, de 22 de dezembro de 1988, dois parágrafos, com a seguinte redação:
"Art. 11. .................................................................................................................
§ 1º Fica ainda assegurada aos odontólogos a faculdade de deduzir, da receita decorrente do exercício da respectiva profissão, as despesas com a aquisição do material odontológico por eles aplicadas nos serviços prestados aos seus pacientes, assim como as despesas com o pagamento dos profissionais dedicados à prótese e à anestesia, eventualmente utilizados na prestação dos serviços, desde que, em qualquer caso, mantenham escrituração das receitas e despesas realizadas.
§ 2º (VETADO)
Esta Lei entra em vigor a partir do primeiro dia do terceiro mês seguinte ao de sua publicação.
Revogam-se as disposições em contrário.
Brasília, 26 de dezembro de 1989; 168º da Independência e 101º da República.
JOSÉ SARNEY
Mailson Ferreira da Nóbrega
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