DECRETO LEI Nº 1347, DE 25 DE SETEMBRO DE 1974. Cancela Penalidades e da Outras Providencias.
Cancela penalidades e dá outras providências.
O PRESIDENTE DA REPÚBLICA, usando das atribuições que lhe confere o item II do artigo 55 da Constituição,
Ficam canceladas as penalidades e juros de mora decorrentes de processos fiscais relativos à falta de pagamento do imposto sobre produtos industrializados devido nas saídas dos respectivos estabelecimentos industriais ou equiparados, no período de 1970 até a data da publicação deste Decreto-lei, qualquer que seja a fase de cobrança, de produtos da chamada ?cerâmica vermelha?, a que se referem as posições 69.04.00.00, 69.05.00.00 e 69.06.00.00, da Tabela anexa ao Decreto nº 73.340, de 19 de dezembro de 1973.
Parágrafo único. Não se aplicam as disposições deste artigo aos casos de não recolhimento do imposto lançado e cobrado do adquirente.
Não serão exigidos multas e juros moratórios relativos aos débitos fiscais confessados espontaneamente, até sessenta dias da publicação deste Decreto-lei, quanto aos produtos de que trata o artigo 1º.
Os débitos a que se referem o caput do artigo 1º e o artigo 2º deste Decreto-lei poderão ser pagos mediante prestações mensais, iguais e sucessivas, sem outros acréscimos além da correção monetária, na forma dos incisos I, II e III e parágrafos 1º e 3º do artigo 11 do Decreto-lei nº 352, de 17 de junho de 1968.
Este Decreto-lei entrará em vigor na data da sua publicação, revogadas as disposições em...
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