Medida Provisória nº 202 de 23/07/2004. ALTERA A LEGISLAÇÃO TRIBUTARIA FEDERAL.
MEDIDA PROVISÓRIA Nº 202, DE 23 DE JULHO 2004
Altera a legislação tributária federal.
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 Fica excluída, para fins de incidência na fonte e no ajuste anual do imposto de renda da pessoa física, a quantia de R$ 100,00 (cem reais) mensais do total dos rendimentos tributáveis provenientes do trabalho assalariado pagos nos meses de agosto a dezembro do ano-calendário de 2004.
Parágrafo único. O disposto no caput aplica-se, também, ao décimo terceiro salário, para fins de incidência do imposto de renda na fonte.
Art. 2º Ficam reduzidas a zero as alíquotas da Contribuição para o PIS/PASEP e da Contribuição para o Financiamento da Seguridade Social (Cofins) incidentes sobre as receitas de vendas de mercadorias destinadas ao consumo ou à industrialização na Zona Franca de Manaus (ZFM), por pessoa jurídica estabelecida fora da ZFM.
Parágrafo único. Aplicam-se às operações de que trata o caput as disposições do inciso II do § 2º do art. 3º da Lei...
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