MEDIDA PROVISÓRIA Nº 243, DE 31 DE MARÇO DE 2005. Altera a Legislação Tributaria Federal e da Outras Providencias.
MEDIDA PROVISÓRIA Nº 243, DE 31 DE MARÇO DE 2005
Altera a legislação tributária Federal 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:
Art. 1º Os sujeitos passivos que tenham sido cientificados de decisão proferida pelas Delegacias da Receita Federal de Julgamento em processos administrativos fiscais no período compreendido entre 1º de janeiro de 2005 e a data de publicação desta Medida Provisória e que, por força da alteração introduzida no art. 25, inciso I, alínea "a", do Decreto nº 70.235, de 6 de março de 1972, pelo art. 10 da Medida Provisória nº 232, de 30 de dezembro de 2004, não tenham interposto recurso voluntário, poderão apresentá-lo no prazo de trinta dias, contado da data de publicação desta Medida Provisória.
Parágrafo único. Ficam convalidados os recursos apresentados no período de que trata o caput deste artigo.
Art. 2º O art. 14 da Medida Provisória nº 232, de 2004, passa a vigorar com a seguinte redação:
"Art. 14. Esta Medida Provisória entra em vigor na data de sua publicação, produzindo efeitos a partir de 1º de janeiro de 2005." (NR)
Art. 3º Esta Medida Provisória entra em vigor na data de sua publicação.
Art. 4º Ficam revogados:
I - os arts. 4º a 13 da...
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