DECRETO Nº 98334, DE 24 DE OUTUBRO DE 1989. Regulamenta o Artigo 27 da Lei 7.773, de 8 de Junho de 1989, para Efeito de Ressarcimento Fiscal pela Propaganda Eleitoral Gratuita, Relativa as Eleições de 15 de Novembro de 1989.
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DECRETO Nº 98.334, DE 24 DE OUTUBRO DE 1989
Regulamenta o art. 27 da Lei n e 7.773, de 8 de junho de 1989, para efeito de ressarcimento fiscal pela propaganda eleitoral gratuita, relativa às eleições de 15 de novembro de 1989.
O PRESIDENTE DA REPÚBLICA, no uso das atribuições que lhe confere o art. 84, item IV, da Constituição, e tendo em vista o disposto no art. 27 da Lei nº 7.773, de 8 de junho de 1989,
DECRETA:
As emissoras de rádio e de televisão, obrigadas à divulgação gratuita de propaganda eleitoral nos termos da Lei nº 7.773, de 8 de junho de 1989, poderão excluir do lucro líquido do exercício, para efeitos de apuração do lucro real, valor correspondente a oito décimos do resultado da multiplicação do preço do espaço comercializável pelo tempo que seria efetivamente utilizado pela emissora em programação destinada a publicidade comercial.
§ 1º O preço do espaço comercializável é o preço de propaganda da emissora, comprovadamente vigente no dia 15 de setembro de 1989.
§ 2º O tempo que seria efetivamente utilizado em publicidade pela emissora não poderá ser superior a vinte e cinco por cento dos tempos destinados à propaganda eleitoral gratuita e aos comunicados ou instruções da Justiça Eleitoral, previstos na Lei nº 7.773, de 8 de junho de 1989.
§ 3º As empresas concessionárias de serviços públicos de telecomunicações, obrigadas à transmissão gratuita de sinais de televisão e rádio, poderão utilizar‑se da exclusão prevista no caput deste artigo, limitada a oito décimos do valor que seria cobrado das emissoras de rádio e televisão pelos tempos destinados à propaganda eleitoral gratuita e aos comunicados, instruções e outras requisições da Justiça Eleitoral.
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