LEI ORDINÁRIA Nº 5142, DE 20 DE OUTUBRO DE 1966. Concede Isenção de Tributos para Aparelhos e Equipamentos Medico-hospitalares.
LEI Nº 5.142, DE 20 DE OUTUBRO DE 1966
Concede isenção de tributos para aparelhos e equipamentos médico-hospitalares.
O PRESIDENTE DA REPÚBLICA, faço saber que o CONGRESSO NACIONAL decreta e eu sanciono a seguinte Lei:
É concedida, pelo prazo de 5 (cinco) anos, isenção dos impostos de importação e de consumo, emolumentos consulares e taxa de despacho aduaneiro, aos aparelhos, equipamentos e outros materiais adquiridos no exterior, mediante financiamento, e que se destinem a instituições hospitalares e para-hospitalares oficiais, federais, estaduais, municipais ou autárquicas, bem como a instituições privadas, de caráter filantrópico ou beneficente, sem finalidade lucrativa.
§ 1º Os materiais a que se refere êste artigo compreendem tão-sòmente os que se destinarem especìficamente a atividade médico-hospitalar, excluídos os de consumo.
§ 2º A isenção concedida não abrange os aparelhos, equipamentos e outros materiais com similar produzido no País.
§ 3º Vetado
Compete ao Grupo de Trabalho instituído pelo Decreto número 55.823, de 10 de março de 1965, encaminhar às autoridades aduaneiras competentes, por intermédio do Ministério da Saúde, a relação das entidades beneficiadas por esta Lei.
Os bens importados na forma desta Lei deverão ser utilizados pela própria entidade beneficiada, nos seus serviços médico-hospitalares ou ambulatórios, vedada sua transferência, sob qualquer forma, sem prévia decisão da autoridade aduaneira, ouvido o Ministério da Saúde, observadas as normas gerais da legislação específica que rege a matéria.
Parágrafo único. Na conformidade da mesma legislação, o correto uso e emprêgo dos bens ficam sujeitos à fiscalização aduaneira, sem prejuízo da que fôr exercida pelo Ministério da Saúde.
Serão registrados para os fins previstos nesta Lei, no Tribunal de Contas da União, a título único, pelo respectivo valor...
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