Medida Provisória nº 774 de 30/03/2017. Dispõe sobre a contribuição previdenciária sobre a receita bruta.
Presidência da República Casa Civil Subchefia para Assuntos Jurídicos MEDIDA PROVISÓRIA Nº 774, DE 30 DE MARÇO DE 2017.
Exposição de motivos Produção de efeito Revogada pela Medida Provisória nº 794 de 2017 Vigência encerrada Vigência encerrada Texto para impressão Dispõe sobre a contribuição previdenciária sobre a receita bruta. 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:
A Lei nº 12.546, de 14 de dezembro de 2011, passa a vigorar com as seguintes alterações:
Art. 7º-A. A alíquota da contribuição sobre a receita bruta prevista no art. 7º será de:
I - 2% (dois por cento), para as empresas identificadas nos incisos III, V e VI do caput do art. 7º; e
II - 4,5% (quatro inteiros e cinco décimos por cento), para as empresas identificadas nos incisos IV e VII do caput do art. 7º. (NR)
Art. 8º Poderão contribuir sobre o valor da receita bruta, excluídas as vendas canceladas e os descontos incondicionais concedidos, em substituição às contribuições previstas nos incisos I e III do caput do art. 22 da Lei nº 8.212, de 1991, as empresas jornalísticas e de radiodifusão sonora e de sons e imagens de que trata a Lei nº 10.610, de 20 de dezembro de 2002, enquadradas nas classes 1811-3, 5811-5, 5812-3, 5813-1, 5822-1, 5823-9, 6010-1, 6021-7 e 6319-4 da CNAE 2.0. (NR)
Art. 8º-A. A alíquota da contribuição sobre a receita bruta prevista no art. 8º será de 1,5% (um inteiro e cinco décimos por cento). (NR)
Ficam revogados:
I - o § 21 do art. 8º da Lei nº 10.865, de 30 de abril de 2004; e
II - os seguintes dispositivos da Lei nº 12.546, de 14 de dezembro de 2011:
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os incisos I e II do caput e os § 1º e § 2º do art. 7º;
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os § 1º a § 11 do art. 8º;
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o inciso VIII do caput e os § 1º, § 4º a § 6º e § 17 do art...
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