DECRETO Nº 745, DE 05 DE FEVEREIRO DE 1993. Estabelece o Valor Maximo do Conjunto das Deduções Relativas a Doações Ou Patrocinios em Favor de Projetos Culturais, para o Ano-calendario de 1993.
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DECRETO N° 745, DE 5 DE FEVEREIRO DE 1993
Estabelece o valor máximo do conjunto das deduções relativas a doações ou patrocinios em favor de projetos culturais, para o ano‑calendário de 1993.
O PRESIDENTE DA REPÚBLICA, no uso das atribuições que lhe confere o art. 84, inciso IV, da Constituição e tendo em vista o disposto no § 2°, do art. 26 da Lei n° 8.313, de 23 de dezembro de 1991,
DECRETA:
O doador ou patrocinador de projetos culturais devidamente aprovados de acordo com os dispositivos da Lei n° 8.313, de 23 de dezembro de 1991, e do Decreto n° 455, de 26 de fevereiro de 1992, poderá deduzir os seguintes valores máximos individuais para o ano‑calendário de 1993:
I - no caso de pessoas físicas, dez por cento da renda tributável;
II - no caso de pessoas jurídicas tributadas com base no lucro real, dois por cento do imposto devido.
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.
O valor máximo do conjunto de deduções, relativas a doações ou patrocínios em favor de projetos culturais, é fixado para o ano‑calendário de 1993, em montante limitado, em cruzeiros, ao equivalente a Cr$ 93.000.000.000,00 (noventa e três bilhões de cruzeiros).
Parágrafo único. O montante fixado no caput deste artigo será corrigido, a partir de maio de 1992, pela Unidade Fiscal de Referência (Ufir).
Este decreto...
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