DECRETO LEI Nº 1158, DE 16 DE MARÇO DE 1971. Dispõe Sobre Estimulos a Exportação de Produtos Manufaturados.
Dispõe sôbre estímulos à exportação de produtos manufaturados.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o artigo 55, item II, da Constituição,
Até o exercício financeiro de 1974, inclusive, as emprêsas poderão abater do lucro sujeito ao impôsto de renda a parcela correspondente à exportação de produtos manufaturados nacionais relacionados pelo Ministro da Fazenda, e cuja penetração no mercado internacional convenha promover.
Parágrafo único. Do lucro tributável será deduzida uma percentagem igual àquela que o valor das exportações de produtos manufaturados representar sôbre a receita total da emprêsa.
Para todos os efeitos legais, fica equiparada à exportação, a venda no mercado interno de produtos manufaturados nacionais, contra pagamento com recursos oriundos de divisas conversíveis, provenientes de financiamento a longo prazo de instituição financeira ou entidade governamental estrangeiras.
Parágrafo único. O Ministro da Fazenda fixará normas quanto ao financiamento a longo prazo a que se refere êste artigo.
Este Decreto-lei entrará em vigor na data de sua publicação, revogados o artigo 5º e parágrafos da Lei nº 4.663, de 3 de junho de 1965, o artigo 57 da Lei nº 5.025, de 10 de junho de 1966, o artigo 4º e parágrafo do...
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