DECRETO Nº 92188, DE 20 DE DEZEMBRO DE 1985. Fixa o Valor Tributavel Dos Produtos do Item 24.02.02.02 (cigarros da Tabela de Incidencia do Imposto Sobre Produtos Industrializados e as Margens Brutas do Fabricante e do Varejista.
dECRETO nº 92.188, de 20 de dezembro de 1985
Fixa o valor tributável dos produtos do item 24.02.02.02 (cigarros da Tabela de Incidência do Imposto sobre Produtos Industrializados e as margens brutas do fabricante e do varejista.
O PRESIDENTE DA REPÚBLICA, usando da atribuição que lhe confere o artigo 81, item III, da Constituição, e tendo em vista o disposto no artigo 4º, item I e parágrafo único, do Decreto-lei nº 1.593, de 21 de dezembro de 1977,
DECreta:
A partir do exercício financeiro de 1986, o valor tributável para efeito de incidência do Imposto sobre Produtos Industrializados (IPI) relativamente aos produtos do item 24.02.02.02 (cigarros feitos por processos mecânicos), da Tabela anexa ao Decreto nº 89.241, de 23 de dezembro de 1983, é de 14,944910% sobre o preço da venda a varejo, que fica assim decomposto:
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IPI - 54,643075%;
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margem bruta do fabricante, inclusive ICM - 23,164970%;
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margem bruta do varejista, inclusive ICM - 11,000000%;
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ICM relativo ao IPI (artigo 2º da Emenda Constitucional nº 23, de 01.12.83) - 11,191955%.
O disposto no artigo anterior não se aplica às operações realizadas no exercício de 1986 com os produtos cuja saída do estabelecimento industrial ocorrer até 31 de dezembro de 1985, em face da exigência de marcação, pelo fabricante, do preço de venda desses produtos no varejo.
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