DECRETO Nº 61083, DE 27 DE JULHO DE 1967. Dispõe Sobre a Determinação de Lucro Real de Empresas, Sujeito a Tributação Pelo Imposto de Renda, e da Outras Providencias.
DECRETO Nº 61.083, DE 27 DE JULHO DE 1967.
Dispõe sôbre a determinação de lucro real de emprêsas, sujeito a tributação pelo impôsto de renda, e dá outras providências.
O PRESIDENTE DA REPÚBLICA, usando dos podêres que lhe confere o artigo 57, parágrafo 5º da Lei nº 4.506, de 30 de novembro de 1964, e
CONSIDERANDO o empenho do Govêrno no processo de retomada do desenvolvimento do País;
CONSIDERANDO os bons resultados obtidos com a orientação expressa no Decreto nº 54.298, de 23 de setembro de 1964;
CONSIDERANDO a necessidade de reformular e reescalonar os coeficientes de aceleração de depreciação determinados no referido decreto;
CONSIDERANDO, finalmente, a conveniência de se emprestar caráter permanente à orientação que pelo aludido decreto, teria seu têrmo final em 30 de junho de 1968,
DECRETA:
Para a determinação de lucro real de emprêsas, sujeito à tributação pelo impôsto de renda, nos casos de inversões em compras, efetuadas no País, de bens de produção novos, necessários à implementação de projetos de implantação ou de ampliação de indústrias, aprovados pelos respectivos Grupos Executivos da Comissão de Desenvolvimento Industrial as taxas de depreciação legalmente admitidas poderão ser multiplicadas por um coeficiente igual a 3 (três), vigorando em cada um dos 3 (três) anos subseqüentes ao início da operação da nova instalação.
Parágrafo único - A aplicação do disposto neste artigo ficará condicionada a recomendação específica do Grupo Executivo competente, expressa na Resolução de aprovação do projeto.
As emprêsas já abrangidas pelo Decreto nº 54.298, de...
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