DECRETO LEI Nº 1215, DE 04 DE MAIO DE 1972. Dispõe Sobre o Imposto de Renda Nas Remessas de Juros Decorrentes de Emprestimos Contraidos No Exterior.
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Dispõe sobre o imposto de renda nas remessas de juros decorrentes de empréstimos contraídos no exterior.
O Presidente da República, no uso da atribuição que lhe confere o artigo 55, item II, da Constituição,
O Ministro da Fazenda poderá conceder restituição, redução ou isenção do imposto de renda na fonte, que incida sobre os juros, comissões, despesas e descontos relacionados com empréstimos vinculados ou não à aquisição de bens, que venham a ser contraídos no exterior, observado o prazo mínimo de amortização fixado pelo Conselho Monetário Nacional, tendo em vista o equilíbrio do balanço de pagamentos do País.
A concessão de que trata o artigo anterior ficará condicionada à verificação de que resultará na efetiva redução do custo da operação financeira para empresa ou entidade nacional e que o empréstimo, por suas características e finalidades, seja considerado de interesse nacional e atenda às condições que forem fixadas pelo Ministro da Fazenda.
Este Decreto-lei entrará em vigor na data de sua publicação, revogadas as disposições...
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