DECRETO LEI Nº 1136, DE 07 DE DEZEMBRO DE 1970. Altera a Legislação Pertinente Ao Imposto Sobre Produtos Industrializados.
Altera a legislação pertinente ao Impôsto sôbre Produtos Industrializados.
o Presidente da RepÚBLICA, no uso das atribuições que lhe confere o artigo 55, item II, da Constituição,
O artigo 25 da Lei nº 4.502, de 30 de novembro 1964, alterado pelo artigo 2º do Decreto-lei nº 34, de 18 de novembro de 1966, e pelo artigo 18 do Decreto-lei nº 400, de 30 de dezembro de 1968, passa a vigorar com a seguinte redação:
?Art. 25. A importância a recolher será o montante do impôsto relativo aos produtos saídos do estabelecimento, em cada mês, diminuído do montante do impôsto relativo aos produtos nêle entrados, no mesmo período, obedecidas as especificações e normas que o regulamento estabelecer.
§ 1º O direito de dedução só é aplicável aos casos em que os produtos entrados se destinem à comercialização, industrialização ou acondicionamento e desde que os mesmos produtos ou os que resultarem do processo industrial sejam tributados na saída do estabelecimento.
§ 2º O Ministro a Fazenda poderá atribuir aos estabelecimentos industriais o direito de crédito do impôsto sôbre produtos industrializados relativo a máquinas, aparelhos e equipamentos, de produção nacional, inclusive quando adquiridos de comerciantes não contribuintes do referido impôsto destinados à sua instalação, ampliação ou modernização e que integrarem o seu ativo fixo, de acôrdo com as diretrizes gerais de política de desenvolvimento econômico do país.
§ 3º O regulamento disporá sôbre a anulação do crédito ou o restabelecimento de débito, correspondente ao impôsto...
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