DECRETO Nº 5467, DE 15 DE JUNHO DE 2005. Estabelece Termos e Condições para Redução a Zero das Aliquotas da Contribuição para o Pis/pasep e da Cofins Incidentes Sobre a Receita de Venda Dos Produtos de Informatica de que Trata o Programa de Inclusão Digital, Nos Termos do Paragrafo 2 do Artigo 28 da Medida Provisoria 252, de 15 de Junho de 2005.
DECRETO Nº 5.467, DE 15 DE JUNHO DE 2005
Estabelece termos e condições para a redução a zero das alíquotas da Contribuição para o PIS/PASEP e da COFINS incidentes sobre a receita de venda dos produtos de informática de que trata o Programa de Inclusão Digital, nos termos do § 2º do art. 28 da Medida Provisória nº 252, de 15 de junho de 2005.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o art. 84, inciso IV, da Constituição, e tendo em vista o disposto no § 2º do art. 28 da Medida Provisória nº 252, de 15 de junho de 2005,
DECRETA:
Art. 1º Ficam reduzidas a zero as alíquotas da Contribuição para o PIS/PASEP e da COFINS incidentes sobre a receita bruta de venda, a varejo, de unidades de processamento digital classificadas no código 8471.50.10 da Tabela de Incidência do IPI - TIPI.
Parágrafo único. A redução de alíquotas de que trata o caput alcança as receitas de vendas de unidades de entrada classificadas nos códigos 8471.60.52 (teclado) e 8471.60.53 (exclusivamente mouse), e a unidade de saída por vídeo classificada no código 8471.60.72 (monitor) de até 17 polegadas, todos da TIPI, quando vendidas...
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