DECRETO LEI Nº 1374, DE 11 DE DEZEMBRO DE 1974. Concede Isenção do Imposto Sobre Produtos Industrializados para os Produtos que Especifica.
Concede isenção do imposto sobre produtos industrializados para os produtos que especifica.
O PRESIDENTE DA REPÚBLICA, no das atribuições que lhe confere o artigo 55, item II, da Constituição,
Ficam isentos do Imposto sobre Produtos Industrializados os produtos classificados nas posições 73.26.01.00, 73.14.01.01 e 87.01.00.00 da tabela anexa ao Decreto nº 73.340, de 19 de dezembro de 1973, e as máquinas e implementos agrícolas.
Consideram-se máquinas e implementos agrícolas, para o gozo dos benefícios concedidos neste ato, os produtos relacionados em ato do Ministro da Fazenda, ouvido o Ministério da Agricultura.
Fica assegurado aos contribuintes do Imposto sobre Produtos Industrializados o direito á manutenção e utilização dos créditos do imposto relativo às matérias-primas, produtos intermediários e materiais de embalagem, adquiridos para emprego na industrialização dos produtos a que se referem os artigos 1º e 2º deste Decreto-lei, nos termos fixados pelo Ministério da Fazenda.
Este Decreto-lei entrará em vigor em 1º de janeiro de 1975, revogadas as disposições em contrário.
Brasília, 11 de dezembro de 1974; 153º da Independência e 86º da...
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