MEDIDA PROVISÓRIA Nº 167, DE 15 DE MARÇO DE 1990. Altera a Legislação do Imposto de Renda Sobre o Resultado da Atividade Rural e da Outras Providencias.
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Altera a legislação do Imposto de Renda sobre o resultado da atividade rural, e dá outras providências.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o art. 62 da Constituição, adota a seguinte medida provisória com força de Lei:
Os resultados provenientes da atividade rural estarão sujeitos ao Imposto de Renda de conformidade com o disposto nesta medida provisória.
Considera-se atividade rural:
I - a agricultura;
II - a pecuária;
III - a extração e a exploração vegetal e animal;
IV - a exploração da apicultura, avicultura, cunicultura, suinocultura, sericicultura, piscicultura e outras culturas animais;
V - a transformação de produtos agrícolas ou pecuários, sem que sejam alteradas a composição e as características do produto in natura e não configure procedimento industrial, feita pelo próprio agricultor ou criador, com equipamentos e utensílios usualmente empregados nas atividades rurais, utilizando exclusivamente matéria-prima produzida na área rural explorada.
O resultado da exploração da atividade rural será obtido por uma das formas seguintes:
I - simplificada, mediante prova documental, dispensada escrituração, quando a receita bruta...
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