DECRETO Nº 1270, DE 11 DE OUTUBRO DE 1994. Reduz a Zero a Aliquota do Imposto Sobre Operações de Credito, Cambio e Seguro, Ou Relativas a Titulos Ou Valores Mobiliarios-iof, Nos Casos que Menciona.
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DECRETO Nº 1.270, DE 11 DE OUTUBRO DE 1994
Reduz a zero a alíquota do Imposto sobre Operações de Crédito, Câmbio e Seguro, ou relativas a Títulos ou Valores Mobiliários IOF, nos casos que menciona.
O PRESIDENTE DA REPÚBLICA, no uso das atribuições que lhe conferem os arts. 84, incisos IV, e 153, § 1º, da Constituição Federal, e tendo em vista o disposto no art. 5º, parágrafo único, da Lei nº 8.894, de 21 de junho de 1994,
DECRETA:
Fica reduzida a zero a alíquota do Imposto sobre Operações de Crédito, Câmbio e Seguro, ou relativas a Títulos ou Valores Mobiliários IOF incidente sobre a liquidação de operação de câmbio relativa:
I - à importação de programa de computador, definido no art. 1º, parágrafo único, da Lei nº 7.646, de 18 de dezembro de 1987;
II - à remessa financeira da receita auferida com a comercialização ou a distribuição do programa referido no inciso anterior.
A alíquota reduzida é aplicável em relação às operações cambiais liquidadas a partir da data de publicação deste decreto, independentemente da data de contratação da operação de câmbio.
Este Decreto entra em vigor na data de sua publicação.
Brasília, 11 de outubro de 1994; 173º da Independência e 106º da República.
ITAMAR FRANCO
Ciro Ferreira Gomes
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