DECRETO Nº 372, DE 23 DE DEZEMBRO DE 1991. Estabelece o Valor Maximo do Conjunto de Deduções, Relativas a Doações Ou Patrocinios em Favor de Projetos Culturais.
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DECRETO N° 372, DE 23 DE DEZEMBRO DE 1991
Estabelece o valor máximo do conjunto das deduções, relativas a doações ou patrocínios em favor de projetos culturais.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o art. 84, inciso IV, da Constituição, e tendo em vista o disposto no art. 25 da Lei n° 8.313, de 23 de dezembro de 1991,
DECRETA:
O valor máximo do conjunto das deduções, relativas a doações ou patrocínios em favor de projetos culturais, é fixado, para o ano-calendário de 1992, em montante limitado, em cruzeiros, ao equivalente a Cr$ 48.158.000.000,00.
Parágrafo único. O limite do montante de que trata este artigo será corrigido mensalmente pela medida de valor e parâmetro de atualização monetária para os tributos federais.
As deduções referentes aos incentivos mencionados no artigo anterior ficam limitadas, no ano-calendário de 1992, a:
I - um por cento do imposto devido da pessoa jurídica tributada com base no lucro real;
II - três por cento da renda tributável da pessoa física.
Parágrafo único. O limite de dedução estabelecido para a pessoa jurídica tributada com base no lucro real não prejudica o direito ao lançamento, como despesa operacional, do valor da doação ou patrocínio.
Este Decreto entra em vigor na data de sua publicação.
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