DECRETO Nº 71622, DE 29 DE DEZEMBRO DE 1972. da Nova Redação Ao Paragrafo 2, do Artigo 213 do Regulamento do Imposto de Renda.
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Decreto Nº 71.622, DE 29 DE DEZEMBRO DE 1972.
Dá nova redação ao parágrafo 2º, do artigo 213 do Regulamento do Imposto de Renda.
O PRESIDENTE DA REPÚBLICA, usando da atribuição que lhe confere o artigo 81, item III, da Constituição,
DECRETA:
Art. 1º O parágrafo 2º do artigo 213, do Regulamento do Imposto de Renda, aprovado pelo Decreto número 58.400, de 10 de maio de 1966, passa a ter a seguinte redação:
"§ 2º Em se tratando de juros de debêntures de portador identificado, o imposto a que se refere o inciso 2º, letra "d", do artigo 301, descontado na fonte, como antecipação, será deduzido do que for apurado na declaração de rendimentos da empresa beneficiária".
Art. 2º Este Decreto entrará em vigor na data de sua publicação, revogadas as disposições em contrário.
Brasília, 29 de dezembro de...
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