DECRETO Nº 70885, DE 28 DE JULHO DE 1972. Regulamenta a Isenção do Imposto Unico Sobre Combustiveis e Lubrificantes Liquidos e Gasosos Incidente Sobre o Combustivel Consumido por Embarcações de Pesca, Prevista No Artigo 2 do Decreto- Lei 1.118, de 10 de Agosto de 1970.
decreto nº 70.885, de 28 de julho de 1972.
Regulamenta a isenção do Imposto Único sobre Combustíveis e Lubrificantes Líquidos e Gasosos incidente sobre o combustível consumido por embarcações de pesca, prevista no artigo 2º do Decreto-lei nº 1.118, de 10 de agosto de 1970.
O PRESIDENTE DA REPÚBLICA, usando da atribuição que lhe confere o artigo 81, item III, da Constituição,
decreta:
As embarcações de pesca nacionais e as afretadas por empresas brasileiras, cujo produto for destinado, no todo ou em parte, ao mercado externo, poderão ser abastecidas de combustível com isenção do Imposto Único sobre Combustíveis, na forma estabelecida neste Regulamento.
§ 1º Consideram-se embarcações de pesca, para os efeitos deste Regulamento, aquelas de que trata o artigo 2º do Decreto nº 68.459, de 1º de abril de 1971.
§ 2º O registro no Registro Geral da Pesca, da Superintendência do Desenvolvimento da Pesca (SUDEPE), de embarcações menores de 2 (duas) toneladas, far-se-á obrigatório para o gozo do favor fiscal.
A isenção de que trata o artigo anterior beneficiará a empresas e cooperativas de pesca domiciliadas no País, proporcionalmente à participação da exportação de pescado efetivamente realizada no total da receita apurada no ano civil imediatamente anterior àquele em que se requeira o reconhecimento do favor tributário.
§ 1º Somente aproveitarão o benefício as entidades referidas no "caput" deste artigo que comprovarem derivar da exportação no mínimo 10% (dez por cento) de sua receita...
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