DECRETO Nº 70435, DE 18 DE ABRIL DE 1972. Reduz Aliquotas do Imposto Sobre Produtos Industrializados, e da Outras Providencias.
DECRETO Nº 70.435, DE 18 DE ABRIL DE 1972.
Reduz alíquotas do Imposto sobre Produtos Industrializados e dá outras providências.
O PRESIDENTE DA REPÚBLICA, usando das atribuições que lhe confere o artigo 81, item III, da Constituição, e tendo em vista o disposto no artigo 4º do Decreto-lei nº 1.199, de 27 de dezembro de 1971,
DECRETA:
As alíquotas de 4%, 5%, 8%, 9% e 10% previstas para produtos classificados em posições, subposições ou itens dos capítulos 2, 3, 4, 7, 8, 9, 11, 16, 17, 19, 20 e 21, da (TIPI) anexa ao Decreto nº 70.162, Tabela de Incidências do Imposto sobre Produtos Industrializados de 18 de fevereiro de 1972, ficam reduzidas a 0 (zero).
Parágrafo único. Ficam também reduzidas a 0 (zero) as alíquotas fixadas para as seguintes subposições e itens da mesma Tabela de Incidências do Imposto sobre Produtos Industrializados:
I - Subposições: 15.13.01.00, 15.13.99.00, 18.06.01.00 a 18.06.03.00, 18.06.99.00, 22.10.01.00 e 22.10.99.00;
II - itens: 15.01.01.01, 15.01.01.02, 15.01.02.01, 15.01.02.02, 15.07.02.01 a 15.07.02.06, 15.07.02.08, 15.07.02.10, 15.07.02.11, 15.07.02.04, 15.07.02.20, 15.07.02.24, 15.07.02.99.
Será anulado o crédito do imposto, pelo sistema de estorno na escrita fiscal, relativo a matérias-primas, produtos intermediários e material de embalagem, adquiridos por estabelecimento industrial e que tenham sido empregados na industrialização de produtos...
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