MEDIDA PROVISÓRIA Nº 22, DE 06 DE DEZEMBRO DE 1988. Institui Contribuição Social Sobre o Lucro das Pessoas Juridicas e da Outras Providencias.
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MEDIDA PROVISÓRIA Nº 22, DE 6 DE DEZEMBRO DE 1988
Institui contribuição social sobre o lucro das pessoas jurídicas 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:
Fica instituída contribuição social sobre o lucro das pessoas jurídicas, destinadas ao financiamento da seguridade social.
A base de cálculo da contribuição é o valor do resultado do exercício, antes da provisão para o imposto de renda.
§ 1º Para efeito do disposto neste artigo:
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será considerado o resultado do período-base encerrado em 31 de dezembro de cada ano;
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no caso de incorporação, fusão, cisão ou encerramento de atividades, a base de cálculo é o resultado apurado no respectivo balanço;
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o resultado do período-base, apurado com observância da legislação comercial, será ajustado pela:
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exclusão do resultado positivo da avaliação de investimentos pelo valor de patrimônio líquido;
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exclusão dos lucros e dividendos derivados de investimentos avaliados pelo custo de aquisição, que tenham sido computados como receita;
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exclusão do lucro decorrente de exportações incentivadas, de que trata o art. 1º, § 1º, do Decreto-Lei nº 2.413, de 10 de fevereiro de 1988, apurado segundo o disposto no art. 19 do Decreto-Lei nº 1.598, de 26 de dezembro de 1977, e alterações posteriores;
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adição do resultado negativo da avaliação de investimentos pelo valor de patrimônio líquido.
§ 2º No caso de pessoa jurídica desobrigada de escrituração...
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