DECRETO LEI Nº 1563, DE 29 DE JULHO DE 1977. Acrescenta os Paragrafos 5 6 e 7, Ao Artigo 11, do Decreto-lei 1.376, de 12 de Dezembro de 1974, que 'dispõe Sobre a Criação de Fundos de Investimentos, Altera a Legislação do Imposto Sobre a Renda Relativa a Incentivos Fiscais, e da Outras Providencias'.
Acrescenta os parágrafos 5º , 6º e 7º , ao artigo 11, do Decreto-lei nº 1.376, de 12 de dezembro de 1974, que ?Dispõe sobre a criação de Fundos de Investimentos, altera a Legislação do Imposto sobre a Renda relativa a incentivos físicos, e dá outras providências?.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o artigo 55, item II, da Constituição,
Ficam acrescentados ao artigo 11, do Decreto-Lei nº 1.376, de 12 de dezembro de 1974, os seguintes parágrafos:
§ 5º - Os lucros ou rendimentos derivados de investimentos feitos com as parcelas do imposto de renda devido de que tratam os itens I a VI deste artigo não poderão ser transferidos para o exterior, direta ou indiretamente, a qualquer título, sob pena de revogação dos aludidos incentivos fiscais e exigibilidade das parcelas não efetivamente pagas do imposto, acrescidas de multa de 10% (dez por cento) ao ano, sem prejuízo das demais sanções específicas para o não recolhimento do imposto.
§ 6º - O disposto no parágrafo anterior não impede a remessa para o exterior da remuneração correspondente a investimentos de capital estrangeiro, eventualmente admitidos no projeto beneficiado, sempre que ditos investimentos revistam a forma de participação de capital e tenham sido devidamente autorizados pelos órgãos governamentais competentes e a remuneração obedeça aos limites e condições legalmente estabelecidos?.
§ 7º - A proibição de que trata o § 5º, não impede que os lucros ou rendimentos derivados dos investimentos feitos com o produto dos incentivos fiscais sejam aplicados na aquisição de equipamentos, sem similar nacional...
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