DECRETO LEI Nº 1586, DE 06 DE DEZEMBRO DE 1977. Dispõe Sobre a Utilização de Creditos do Imposto Sobre Circulação de Mercadorias para Dedução do Valor do Imposto Sobre Produtos Industrializados, Ou Nas Modalidades de Aproveitamento Indicadas Pelo Ministro da Fazenda, e da Outras Providencias.
Dispõe sobre a utilização de créditos do Imposto sobre Circulação de Mercadorias para dedução do valor do Imposto sobre Produtos Industrializados ou nas modalidades de aproveitamento indicadas pelo Ministro da Fazenda, e dá outras providências.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o artigo 55, item II, da Constituição,
Fica o Ministro da Fazenda autorizado a permitir a utilização de até 100% (cem por cento) do valor dos créditos do Imposto sobre Circulação de Mercadorias, concedidos a título de estímulo fiscal às exportações de produtos industrializados, gerados a partir de 1º de janeiro de 1978, para dedução do montante do Imposto sobre Produtos Industrializados devido nas operações internas, ou aproveitamento nas modalidades que vier a indicar, inclusive compensação no pagamento de tributos federais.
§ 1º - O disposto neste artigo aplica-se, também, aos créditos acumulados do Imposto sobre Circulação de Mercadorias, gerados no ano de 1976, decorrentes da saída de produtos industrializados destinados ao exterior, ou referentes às mercadorias empregadas na sua fabricação e embalagem, insuscetíveis de recuperação pelo estabelecimento fabricante através de qualquer forma de utilização, compensação ou ressarcimento admitida pela legislação estadual.
§ 2º - Para a implementação do disposto neste artigo, poderá o Ministro da Fazenda celebrar convênios ou protocolos com Secretários de Fazenda ou Finanças dos Estados e do Distrito Federal, bem como estabelecer os termos, limites e condições em que será admitida a utilização, pelas formas previstas no ?caput?, dos créditos do Imposto sobre Circulação de Mercadorias de que cuida este...
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