LEI ORDINÁRIA Nº 3078, DE 22 DE DEZEMBRO DE 1956. Modifica Disposições da Lei 2862, de 4 de Setembro de 1956. (altera Dispositivos da Lei do Imposto de Renda).
LEI Nº 3.078, de 22 DE DEZEMBRO DE 1956
Modifica disposições de Lei nº 2.862, de 4 de setembro de 1956.
O PRESIDENTE DA REPÚBLICA, faço saber que o CONGRESSO NACIONAL decreta e eu sanciono a seguinte Lei:
As letras a e b do § 2º e o § 6º do art. 5º da Lei nº 2.862, de 4 de setembro de 1956, passam a ter a seguinte redação:
§ 2º .....................................................................................................................................
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no caso de reavaliação, em 35 (trinta e cinco) prestações iguais e mensais correspondentes a 70% (setenta por cento) do total: os restantes 30% (trinta por cento) serão divididos em 2 (duas) parcelas iguais, adicionadas às duas primeiras prestações;
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no caso de incorporação de reservas, em 29 (vinte e nove) prestações iguais e mensais, correspondentes a 2/3 (dois terços) do total: o restante 1/3 (um têrço), será dividido em duas parcelas iguais, adicionadas às duas primeiras prestações.
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§ 6º A falta de pagamento de qualquer das duas primeiras prestações nos prazos marcados ou a inobservância do disposto no § 1º dêste artigo, importará na cobrança do impôsto devido pela pessoa jurídica e pelas pessoas físicas ou na fonte, segundo as taxas...
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