DECRETO Nº 365, DE 16 DE DEZEMBRO DE 1991. Dispõe Sobre o Registro Dos Reinvestimentos de Lucros Decorrentes de Investimentos de Capitais Estrangeiros, Efetuados Na Forma da Lei 4.131, de 3 de Setembro de 1962.
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Dispõe sobre o registro dos reinvestimentos de lucros decorrentes de investimentos de capitais estrangeiros, efetuados na forma da Lei n° 4.131, de 3 de setembro de 1962.
O PRESIDENTE DA REPÚBLICA, no uso das atribuições que lhe confere o art. 84, incisos IV e VI, da Constituição, e tendo em vista o disposto na Lei n° 4.131, de 3 de setembro de 1962, alterada pela Lei n° 4.390, de 29 de agosto de 1964.
O registro dos reinvestimentos de lucros decorrentes de investimentos de capitais estrangeiros, efetuados na forma da Lei n° 4.131, de 3 de setembro de 1962, será levado a efeito simultaneamente em moeda nacional e na moeda do país para o qual poderiam ter sido remetidos os rendimentos, observado o disposto no artigo seguinte.
§ 1° O valor do registro em moeda estrangeira será calculado mediante aplicação da taxa cambial média verificada na data do aumento de capital.
§ 2° Caberá ao Banco Central do Brasil apurar a taxa cambial média a que se refere o parágrafo anterior.
As disposições deste decreto são aplicáveis nos lucros reinvestidos mediante utilização em aumento de capital, a partir de 1° de janeiro de 1992.
Este decreto entra em vigor na data de sua publicação.
Brasília, 16 de dezembro de 1991; 170° da Independência e 103° da República.
FERNANDO COLLOR
Marcílio Marques Moreira
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