Medida Provisória nº 183 de 30/04/2004. REDUZ AS ALIQUOTAS DO PIS/PASEP E DA COFINS, INCIDENTES NA IMPORTAÇÃO E NA COMERCIALIZAÇÃO DO MERCADO INTERNO DE FERTILIZANTES E DEFENSIVOS AGROPECUARIOS CLASSIFICADOS NO CAPITULO 31 DA NCM, E DA OUTRAS PROVIDENCIAS.
MEDIDA PROVISÓRIA Nº 183, DE 30 DE ABRIL 2004
Reduz as alíquotas do PIS/PASEP e da COFINS, incidentes na importação e na comercialização do mercado interno de fertilizantes e defensivos agropecuários classificados no Capítulo 31 da NCM, 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 Ficam reduzidas a zero as alíquotas da Contribuição para os Programas de Integração Social e de Formação do Patrimônio do Servidor Público - PIS/PASEP e da Contribuição para o Financiamento da Seguridade Social - COFINS, incidentes na importação e na comercialização no mercado interno, de fertilizantes e de defensivos agropecuários, classificados no Capítulo 31 da Tabela de Incidência do Imposto sobre Produtos Industrializados - TIPI, aprovada pelo Decreto nº 4.544, de 26 de dezembro de 2002, e suas matérias-primas, e de sementes para semeadura, nas hipóteses estabelecidas pelo Poder Executivo.
Art. 2º O § 2º do art. 42 da Lei nº 10.865, de 30 de abril de 2004, passa a vigorar com a seguinte redação:
"§ 2º Não se aplicam as disposições dos arts. 45 e 46 desta Lei às pessoas jurídicas que efetuarem a opção na forma do caput deste artigo." (NR)
Art. 3º Os efeitos do disposto nos ars. 1º e 5º dar-se-ão a partir do quarto mês subseqüente ao de publicação desta Medida Provisória.
Art. 4º Esta Medida Provisória entra em vigor na data de sua publicação.
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