DECRETO Nº 7878, DE 27 DE DEZEMBRO DE 2012. Altera o Decreto 6.306, de 14 de Dezembro de 2007, que Regulamenta o Imposto Sobre OperaÇÕes de Credito, Cambio e Seguro, Ou Relativas a Titulos Ou Valores Mobiliarios - Iof.
DECRETO N°- 7.878, DE 29 DE DEZEMBRO DE 2012
Altera o Decreto nº 6.306, de 14 de dezembro de 2007, que regulamenta o Imposto sobre Operações de Crédito, Câmbio e Seguro, ou relativas a Títulos ou Valores Mobiliários - IOF.
A PRESIDENTA DA REPÚBLICA, no uso das atribuições que lhe conferem os arts. 84, caput, inciso IV, e 153, § 1º, da Constituição, e tendo em vista o disposto na Lei nº 5.143, de 20 de outubro de 1966, no Decreto-Lei nº 1.783, de 18 de abril de 1980, na Lei nº 8.894, de 21 de junho de 1994, e na Lei nº 12.543, de 8 de dezembro de 2011,
D E C R E T A :
O Decreto nº 6.306, de 14 de dezembro de 2007, passa a vigorar com as seguintes alterações:
"Art. 32-C. ...............................................................................
...........................................................................................................
§ 14. Quando, em razão de determinação prévia do Banco Central do Brasil, a taxa de câmbio válida para um determinado dia for definida como a mesma taxa de câmbio do dia útil imediatamente anterior, será considerada como data de aquisição, venda ou vencimento, definida no inciso VIII do § 4º, para as exposições com aquisição, venda ou vencimento nessa data, o dia útil imediatamente anterior, ficando o próprio contribuinte responsável pela consolidação das exposições destes dias." (NR)
Este Decreto entra em vigor na data de sua publicação.
Brasília, 27 de dezembro de 2012; 191º da Independência e 124º da República.
DILMA ROUSSEFF
Guido Mantega
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