DECRETO Nº 78676, DE 08 DE NOVEMBRO DE 1976. Regulamenta a Lei 6.321, de 14 de Abril de 1976, que Dispõe Sobre a Dedução, do Lucro Tributavel para Fins do Imposto de Renda das Pessoas Juridicas, do Dobro das Despesas Realizadas em Programas de Alimentação do Trabalhador e da Outras Providencias.
DECRETO Nº 78.676, DE 8 DE NOVEMBRO DE 1976.
Regulamenta a Lei número 6.321, de 14 de abril de 1976, que dispõe sobre a dedução, do lucro tributável para fins do imposto de renda das pessoas jurídicas do dobro das despesas realizadas em programas de alimentação do trabalhador e dá outras providências.
O PRESIDENTE DA REPÚBLICA, usando as atribuições que lhe confere o artigo 81, item III, da Constituição,
DECRETA:
A utilização do incentivo fiscal previsto na Lei número 6.321, de 14 de abril de 1976, para alimentação do trabalhador far-se-á diretamente, através de dedução do imposto sobre a renda devido pelas pessoas jurídicas, em valor equivalente à aplicação da alíquota cabível sobre a soma das despesas de custeio realizadas na execução de programas previamente aprovados pelo Ministério do Trabalho, atendidos os limites e condições previstos neste Decreto.
§ 1º As despesas realizadas durante o período-base da pessoa jurídica, além de constituírem custo operacional, poderão ser consideradas em igual montante para o fim previsto neste artigo.
§ 2º A dedução do imposto de renda estará limitada a 5% (cinco por cento) do lucro tributável em cada exercício, podendo o eventual excesso ser transferido para dedução nos 2 (dois) exercícios subsequentes.
§ 3º Os programas de alimentação deverão conferir prioridade ao atendimento dos trabalhadores de baixa renda e...
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