DECRETO LEI Nº 1492, DE 06 DE DEZEMBRO DE 1976. Dispõe Sobre a Utilização Parcial de Creditos do Imposto Sobre Circulação de Mercadorias Na Dedução do Imposto Sobre Produtos Industrializados Ou Nas Modalidades de Aproveitamento Indicadas Pelo Ministro da Fazenda.
Dispõe sobre a utilização parcial de créditos do Imposto sobre Circulação de Mercadorais na dedução do Imposto sobre Produtos Industrializados ou nas modalidades de aproveitamento indicadas pelo Ministro da Fazenda.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o artigo 55, item II, da Constituição,
Os créditos do Imposto sobre Circulação de Mercadorias concedidos a título de estímulo fiscal às exportações de manufaturados, gerados a partir de 1º de janeiro de 1977, poderão ser parcialmente utilizados, até o limite de 50 % (cinquenta por cento) do respectivo valor, para dedução no Imposto sobre Produtos Industrializados devido nas operações internas, ou em outras modalidades de aproveitamento indicadas pelo Ministro da Fazenda, inclusive por via de compensação ou restituição em espécie, desde que a situação financeira da unidade federativa em que estiver localizado o estabelecimento fabricante-exportador não permita a sua pronta utilização, compensação ou ressarcimento.
Parágrafo único. Fica o Ministro da Fazenda autorizado a celebrar convênios com os Secretários de Fazenda ou Finanças dos Estados e do Distrito Federal para fins de aplicação do disposto neste artigo, podendo estabelecer os termos e as condições em que será admitido o aproveitamento dos créditos do...
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