MEDIDA PROVISÓRIA Nº 1623-028, DE 13 DE JANEIRO DE 1998. Medida Provisória - Dispõe Sobre as Contribuições para os Programas de Integração Social e de Formação do Patrimonio do Servidor Publico - Pis/pasep, e da Outras Providencias.
Dispõe sobre as contribuições para os Programas de Integração Social e de Formação do Patrimônio do Servidor Público - PIS/PASEP, e dá Outras providências.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o art. 62 da Constituição, adota a seguinte Medida Provisória, com força de lei:
Esta Medida Provisória dispõe sobre as contribuições para os Programas de Integração Social e de Formação do Patrimônio do Servidor Público - PIS/PASEP, de que tratam o art. 239 da Constituição e as Leis Complementares nº 7, de 7 de setembro de 1970, e nº 8, de 3 dezembro de 1970.
A contribuição para o PIS/PASEP será apurada mensalmente:
I - Pelas Pessoas jurídicas de direito privado e as que lhes são equiparadas pela legislação do imposto de renda, inclusive as empresas públicas e as sociedades de economia mista e suas subsidiárias, com base no faturamento do mês;
II - Pelas entidades sem fins lucrativos definidas como empregadoras pela legislação trabalhista e fundações, com base na folha de salários;
Ill - pelas pessoas jurídicas de direito público interno, com base no valor mensal das receitas correntes arrecadadas e das transferências correntes e de capital recebidas.
§ 1º As sociedades...
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