DECRETO Nº 40384, DE 19 DE NOVEMBRO DE 1956. Regula a Aplicação Dos Dispositivos da Lei 2.862, de 4 de Setembro de 1956, Referentes a Tributação Adicional das Pessoas Juridicas Sobre os Lucros em Relação Ao Capital Social e as Reservas.
DECRETO Nº 40.384, DE 19 DE NOVEMBRO DE 1956.
Regula a aplicação dos dispositivos da Lei nº 2.862, de 4 de setembro de 1956, referentes à tributação adicional das pessoas jurídicas sôbre os lucros em relação ao capital social e às reservas.
O PRESIDENTE DA REPÚBLICA, usando da atribuição que lhe confere o art. 87, nº I, da Constituição e tendo em vista a tributação adicional das pessoas jurídicas instituída pela Lei nº 2.862, de 4 de setembro de 1956,
Decreta:
Dos contribuintes
Estarão obrigadas à apresentação de declaração do impôsto adicional de renda as pessoas jurídicas, definidas como tal pela legislação do impôsto de renda, registradas ou não e que no ano - base tiveram lucro igual superior a Cr$300.000,00 (trezentos mil cruzeiros).
As pessoas jurídicas que, sujeitas à tributação pelo lucro real, não possuírem escrituração legalizada ou embora legalizada, incapaz de demonstrar referido lucro, estarão, também, obrigadas à apresentação de declaração de impôsto adicional de renda, se o lucro arbitrado, na forma do art. 34, § 4º, do Regulamento do Impôsto de Renda, fôr igual ou superior a Cr$300.000,00 (trezentos mil cruzeiros).
Haverá igual obrigação para as pessoas jurídicas que no caso de início de negócio previsto no § 2º do art. 62 do Regulamento do Impôsto de Renda, tiverem lucros presumido igual ou superior a Cr$300.000,00 (trezentos mil cruzeiros).
Quando ocorrer a alteração do exercício social, a pessoa jurídica deverá apresentar...
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