DECRETO Nº 93236, DE 08 DE SETEMBRO DE 1986. Fixa Valor Tributavel Dos Produtos do Item 24.02.02.02 (cigarros) da Tabela de Incidencia do Imposto Sobre Produtos Industrializados, e a Margem Bruta do Fabricante.
DECRETO Nº 93.236, DE 08 DE SETEMBRO DE 1986
Fixa valor tributável dos produtos do item 24.02.02.02 (cigarros) da Tabela de Incidência do Imposto sobre Produtos Industrializados, e a margem bruta do fabricante.
O PRESIDENTE DA REPÚBLICA, usando da atribuição que lhe confere o artigo 81, item III, da Constituição, e tendo em vista o disposto no artigo 4º, item I e parágrafo único, do Decreto-lei nº 1.593, de 21 de dezembro de 1977,
DECRETA:
A partir de 16 de setembro de 1986, o valor tributável para efeito de incidência do Imposto sobre Produtos Industrializados (IPI), relativamente aos produtos do código 24.02.02.02 (cigarros feitos por processos mecânicos), da Tabela anexa ao Decreto nº 89.241, de 23 de dezembro de 1983, será de 13,675027% sobre o preço de venda a varejo, que ficará assim decomposto:
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IPI - 50%;
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margem bruta do fabricante, inclusive ICM - 28,759036%;
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ICM relativo ao IPI (artigo 2º da Emenda Constitucional nº 23, de 01-12-83) - 10,240964%.
O disposto no artigo anterior aplica-se, exclusivamente, às operações realizadas com produtos cuja saída do estabelecimento industrial ocorrer no período de 16 de setembro a 31 de dezembro de 1986.
Este Decreto vigorará a partir de 16 de setembro de 1986.
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