LEI ORDINÁRIA Nº 5421, DE 25 DE ABRIL DE 1968. Dispõe Sobre Medidas Financeiras Referentes a Arrecadação da Divida Ativa da União, Juros de Mora Nos Debitos para Com a Fazenda Nacional e da Outras Providencias.
LEI Nº 5.421, DE 25 DE ABRIL DE 1968
Dispõe sôbre medidas financeiras referentes à arrecadação da Dívida Ativa da União, juros de mora nos débitos para com a Fazenda Nacional e dá outras providências.
O PRESIDENTE DA REPÚBLICA, faço saber que o CONGRESSO NACIONAL decreta e eu sanciono a seguinte Lei:
O pagamento da dívida Ativa da União, em ação executiva (Decreto-lei nº 960, de 17 de dezembro de 1938), será feito com a atualização monetária do débito, na forma da lei e o acréscimo dos seguintes encargos:
I - juros de mora previstos no artigo seguinte;
II - percentagens devidas ao Procurador-Geral e Procuradores da Fazenda Nacional, bem como aos Subprocuradores-Gerais da República, aos Procuradores da República ou Promotor Público, que serão calculados e entregues na forma do art. 21 da Lei nº 4.439, de 27 de outubro de 1964, com as modificações constantes do art. 32 do Decreto-lei número 147, de 3 de fevereiro de 1967;
III - custas de despesas judiciais.
Os débitos, de qualquer natureza, para com a Fazenda Nacional, serão cobrados, na via administrativa ou na judicial, com o acréscimo de juros moratórios à razão de 1% (um por cento) ao mês, contados do vencimento e calculados sôbre o valor originário.
Ficam revogados o artigo 6º da Lei nº 4.155, de 28 de novembro de 1962, a multa moratória de 10% (dez por cento) de que trata a alteração 8ª do art. 1º da Lei número 3.520, de 30 de dezembro de 1958, o art. 27 da Lei nº 2.862, de 4 de setembro de 1956, e o art. 443 do Regulamento aprovado pelo Decreto nº 58.400, de 10 de maio de 1966.
Ficam cancelados, arquivando-se os processos administrativos ou os executivos fiscais correspondentes, os débitos existentes...
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