DECRETO Nº 93596, DE 21 DE NOVEMBRO DE 1986. Estabelece Normas Relativas Ao Calculo do Imposto Sobre Produtos Industrializados (ipi) Incidente Sobre Cigarros.
DECRETO Nº 93.596, DE 21 DE NOVEMBRO DE 1986.
Estabelece normas relativas ao cálculo do Imposto sobre Produtos Industrializados (IPI), incidente sobre cigarros.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o artigo 81, item III, da Constituição, e tendo em vista o disposto no artigo 4º, inciso I e parágrafo único, do Decreto-lei nº 1.593, de 21 de dezembro de 1977,
DECRETA:
Fica o Ministro da Fazenda autorizado a fixar, até o limite de 20% (vinte por cento), os percentuais, uniformes ou diferenciados, a serem aplicados sobre os preços de venda no varejo atribuídos às classes dos produtos do código 24.02.02.02 (cigarros feitos por processos mecânicos), da Tabela de Incidência aprovada pelo Decreto nº 89.241, de 23 de dezembro de 1983, para efeito de determinação da base de cálculo do Imposto sobre Produtos Industrializados (IPI), bem como a estabelecer os índices de participação da indústria e do comércio nos referidos preços.
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