DECRETO Nº 38250, DE 18 DE NOVEMBRO DE 1955. Regula a Fiscalização Direta, Externa e Permanente do Imposto de Renda Prevista Na Lei 2.354, de 29 de Novembro de 1954.
DECRETO Nº 38.250, DE 18 DE NOVEMBRO DE 1955.
Regula a fiscalização direta externa e permanente do impôsto de renda prevista na Lei número 2.354, de 29 de novembro de 1954.
O VICE-PRESIDENTE DO SENADO FEDERAL, no exercício do cargo de PRESIDENTE DA REPÚBLICA, usando da atribuição que lhe confere o artigo 87, nº I, da Constituição, e tendo em vista o disposto no artigo 7º da Lei nº 2.354, de 29 de novembro de 1954,
Decreta:
A ação fiscal direta, externa e permanente a que se refere a legislação do impôsto de renda, realizar-se-á pelo comparecimento do Agente Fiscal do Impôsto de Renda ao domicílio do contribuinte para orientá-lo e esclarecê-lo ao cumprimento dos seus deveres fiscais bem como para verificar a exatidão das informações prestadas e dos rendimentos sujeitos à incidência do impôsto, lavrando, quando fôr o caso, o competente têrmo. (Lei nº 2.354).
As funções dos Agentes Fiscais do Impôsto de Renda a que se refere êste Decreto serão exercidas por funcionários das carreiras de contador e oficial administrativo, lotados nas repartições do impôsto de renda.
Parágrafo único. A Divisão do Impôsto de Renda promoverá a publicação no Diário Oficial da relação nominal dos funcionários a que se refere êste artigo, para os devidos efeitos legais.
Para efeito de Fiscalização, o Distrito Federal constitui a 1ª Região; o Estado de São Paulo, a 2ª Região; os Estados do Rio Grande do Sul, Paraná, Minas Gerais, Bahia, Pernambuco e Rio de Janeiro a 3ª Região; os Estados do Pará, Ceará e Santa Catarina, a 4ª Região; e os Estados do Amazonas, Maranhão, Piauí, Rio Grande do Norte, Paraíba, Alagoas, Sergipe, Espírito Santo, Goiás e Mato Grosso, a 5ª Região.
Parágrafo 1º. A jurisdição de cada Delegacia Regional constitui uma Circunscrição Fiscal.
Parágrafo 2º. As circunscrições fiscais serão divididas pelo Diretor da Divisão do Impôsto de Renda, mediante...
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