DECRETO LEI Nº 1337, DE 23 DE JULHO DE 1974. Dispõe Sobre o Tratamento Tributario Na Cessão de Cartas-patente de Instituições Financeiras.
Dispõe sobre o tratamento tributário na cessão de cartas-patente de instituições financeiras.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o artigo 55, item II, da Constituição,
São dedutíveis do lucro sujeito à tributação do imposto de renda das pessoas jurídicas as quantias pagas por instituições financeiras, inclusive entidades do sistema de distribuição de títulos e valores mobiliários, pela aquisição de direitos ao exercício de atividades financeiras, certificados por cartas-patente ou outros títulos de autorização expedidos pelo Banco Central do Brasil, desde que a transação tenha sido previamente autorizada pelo mesmo.
Parágrafo único. O Conselho Monetário Nacional poderá autorizar a amortização das despesas de que trata este artigo, no máximo por seis exercícios financeiros.
Os valores havidos pelo cedente na cessão dos direitos a que se refere o artigo anterior constituem receita de transação eventual, sujeita à tributação do imposto de renda.
Parágrafo único. O Conselho Monetário Nacional poderá autorizar o diferimento das receitas referidas neste artigo, de acordo com as condições de pagamento aprovadas para a transação que lhes der origem.
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