DECRETO LEI Nº 1300, DE 28 DE DEZEMBRO DE 1973. Prorroga, Ate 31 de Dezembro de 1974, o Regime Especial de que Trata o Decreto-lei 1.182, de 16 de Julho de 1971, e da Outras Providencias.
Prorroga, até 31 de dezembro de 1974, o regime especial de que trata o Decreto-lei nº 1.182, de 16 de julho de 1971, e dá outras providências.
O PRESIDENTE DA REPÚBLICA, usando das atribuições que lhe confere o item III, do artigo 55, da Constituição,
Fica prorrogado, até 31 de dezembro de 1974, o regime especial de que trata o Decreto-Iei nº 1.182, de 16 de julho de 1971, com as alterações introduzidas pelo Decreto-lei nº 1.253, de 29 de dezembro de 1972.
O artigo 9º, do Decreto-lei nº 1.182, de 16 de julho de 1971, passa a vigorar com a seguinte redação:
?Art. 9º A isenção do imposto sobre a renda, de que trata este Decreto-lei somente poderá ser utilizada uma vez, salvo em casos especiais a critério do Conselho Monetário Nacional.?
Mediante pedido da pessoa jurídica resultante da fusão ou incorporação beneficiada com a isenção prevista no Decreto-lei nº 1.182, de 16 de julho de 1971, o Conselho Monetário Nacional poderá autorizar a dispensa do compromisso de abertura do capital.
Este Decreto-lei entrará em vigor na data de sua publicação.
Brasília, 28 de dezembro de 1973; 152º da Independência e 85º da República.
EMÍLIO G. MÉDICI
Antônio Delfim Netto
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