DECRETO LEI Nº 1559, DE 29 DE JUNHO DE 1977. Fixa Percentuais de Depreciação Aplicaveis a Bens Desembaraçados Com a Isenção de que Tratam os Incisos Iv e V do Artigo 15 do Decreto-lei 37, de 18 de Novembro de 1966.
Fixa percentuais de depreciação aplicáveis a bens desembaraçados com a isenção de que tratam os incisos IV e V do artigo 15 do Decreto-lei nº 37, de 18 de novembro de 1966.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o artigo 55, item II, de Constituição,
Na transferência de propriedade ou de uso, a qualquer título, de bens desembaraçados com isenção, como bagagem ou não, de acordo com o artigo 15, itens IV e V, do Decreto-lei nº 37, de 18 de novembro de 1966, inclusive automóveis, quando exigível o pagamento de tributos, a depreciação do valor obedecerá aos seguintes percentuais:
De mais de 12 até 24 meses .......................................................................
30%
De mais de 24 até 36 meses .......................................................................
70%
De mais de 36 meses .................................................................................
100%
Art 2º Este Decreto-lei entrará em vigor na data de sua publicação, revogadas as disposições em contrário.
Brasília, 29 de junho de 1977; 156º da Independência...
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