DECRETO Nº 1733, DE 07 DE DEZEMBRO DE 1995. Regulamenta a Legislação do Imposto Sobre a Renda Na Parte Relativo a Incentivos Fiscais.
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DECRETO Nº 1.733, DE 7 DE DEZEMBRO DE 1995
Regulamenta a legislação do Imposto sobre a Renda na parte relativa a incentivos fiscais.
O VICE-PRESIDENTE DA REPÚBLICA, no exercício de PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o art. 84, inciso IV, da Constituição, e tendo em vista o disposto no art. 3º da lei nº 8.167, de 16 de janeiro de 1991,
DECRETA:
A pessoa jurídica que efetuar pagamento mensal de imposto de renda com base no lucro real, apurado mensalmente, manifestará a opção pela aplicação de parte do imposto em investimentos regionais mediante a indicação, no Documento de Arrecadação de Receitas Federais - DARF correspondente à parcela do recolhimento destinada aos fundos de investimento FINAM, FINAR ou FUNDES, do código específico e da denominação do fundo beneficiário.
A administração do fundo beneficiário, mediante a apresentação dos DARF validadas pela Secretaria da Receita Federal, observadas as demais exigências da legislação, poderá liberar os recursos para as pessoas jurídicas destinatárias.
§ 1º Liberados os recursos, a opção manifestada pelo contribuinte torna-se definitiva, não podendo ser alterada.
§ 2º No caso de pagamento a menor de imposto, em virtude de erro na determinação do valor recolhido para os fundos de investimento, a pessoa jurídica optante deverá pagar a diferença com os acréscimos previstos na...
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