DECRETO Nº 794, DE 05 DE ABRIL DE 1993. Estabelece Limite de Dedução do Imposto de Renda das Pessoas Juridicas, Correspondente as Doações Sem Favor Dos Fundos de Direitos da Criança e do Adolescente.
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DECRETO N° 794, DE 5 DE ABRIL DE 1993
Estabelece limite de dedução do Imposto de Renda das pessoas jurídicas, correspondentes às doações em favor dos Fundos dos Direitos da Criança e do Adolescente.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o art. 84, inciso IV, da Constituição, e tendo em vista o disposto no art. 260 da Lei n° 8.069, de 13 de julho de 1990, com a redação dada pelo art. 10 da Lei n° 8.242, de 12 de outubro de 1991, e no art. 38 da Lei n° 8.383, de 30 de dezembro de 1991,
DECRETA:
O limite máximo de dedução do Imposto de Renda devido na apuração mensal das pessoas jurídicas, correspondente ao total das doações efetuadas no mês, é fixado em um por cento.
Excepcionalmente, no ano-calendário de 1992 e, na hipótese de a pessoa jurídica usufruir da prerrogativa conferida pela Portaria MEFP n° 441, de 27 de maio de 1992, o limite máximo de que trata o artigo anterior será de um por cento do Imposto de Renda devido, apurado no balanço ou balancete semestral.
Este Decreto entra em vigor na data de sua publicação.
Brasília, 5 de abril de 1993; 172° da Independência e 105° da República.
ITAMAR FRANCO
Eliseu Resende
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