LEI ORDINÁRIA Nº 5325, DE 02 DE OUTUBRO DE 1967. Institui a Duplicata Fiscal.
LEI Nº 5.325, DE 2 DE OUTUBRO DE 1967
Institui a duplicata fiscal.
O PRESIDENTE DA REPÚBLICA, faço saber que o CONGRESSO NACIONAL decreta e eu sanciono a seguinte Lei:
Nas vendas efetuadas por contribuintes do impôsto sôbre produtos industrializados, realizadas a prazo superior a 30 (trinta) dias, o vendedor emitirá obrigatòriamente duplicata de valor equivalente ao impôsto, com vencimento máximo de 45 (quarenta e cinco) dias.
§ 1º A duplicata referida neste artigo terá a denominação de ?duplicata fiscal?, será inegociável e deverá observar, no mais, inclusive quanto ao número de ordem e série, as disposições da Lei nº 187, de 15 de janeiro de 1936, com as alterações do Decreto-Lei nº 265, de 28 de fevereiro de 1967.
§ 2º A fatura, que será única, fará referência aos números das séries de duplicatas que lhes correspondam, inclusive a duplicata fiscal.
§ 3º A falta de pagamento da duplicata fiscal não exonera o contribuinte da responsabilidade pelo recolhimento do tributo.
§ 4º Nas vendas até 30 (trinta) dias e naquelas cujo o impôsto não exceder ao valor fixado periòdicamente em regulamento, será facultativa a emissão da duplicata fiscal.
§ 5º Os contribuintes que deixarem de cumprir a exigência dêste artigo ficarão sujeitos à multa de 50% (cinqüenta por cento) do valor que deveria ter sido emitida.
O valor do impôsto sôbre circulação de mercadorias também poderá, nos têrmos do regulamento estadual próprio, ser incluído na duplicata fiscal.
O emitente ou o estabelecimento bancário encarregado da cobrança ficará obrigado a levar a protesto a duplicata fiscal, vencida e não resgatada, no prazo em que o sacador determinar, não superior a 10 (dez) dias após o vencimento, sob pena de incorrer na multa...
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