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Decreto-Lei n. 57, de 18 de novembro de 1966
Autor | Jorge Miranda Ribeiro |
Páginas | 214-216 |
Page 214
Altera dispositivos sobre lançamento e cobrança do Imposto sobre a Propriedade territorial Rural, institui normas sobre arrecadação da Dívida Ativa correspondente, e dá outras providências.
O PRESIDENTE DA REPÚBLICA, no uso das atribuições que lhe são conferidas pelo artigo 31, Parágrafo Único, do Ato Institucional n. 2, de 27 de outubro de 1965, e pelo artigo 2º do Ato Complementar n. 23, de 20 de outubro 1996,
DECRETA:
Art. 1º Os débitos dos contribuintes, relativos ao Imposto sobre a Propriedade territorial Rural (ITR), taxas de Serviços Cadastrais e respectivas multas, não liquidadas em cada exercício, serão inscritos como dívida ativa, acrescidos da multa de 20% (vinte por cento).
Art. 2º A dívida ativa, de que trata o artigo anterior, enquanto não liquidada, estará sujeita à multa de 20% (por cento) por exercício, devido a partir de primeiro de janeiro de cada ano, sempre sobre o montante do débito de 31 de dezembro do ano anterior.
§ 1º Os débitos em dívida ativa, na data de primeiro de janeiro de cada exercício subseqüente, estarão sujeitos aos juros de mora de 12% a.a. (doze por cento ao ano) e
Page 215
mais correção monetária, aplicados sobre o total da dívida em 31 de dezembro do exercício anterior.
§ 2º O Conselho Nacional de Economia fixará os índices de correção monetária, específicos para o previsto no parágrafo anterior.
Art. 3º Enquanto não for iniciada a cobrança judicial, os débitos inscritos em dívida ativa poderão ser incluídos na guia de arrecadação do ITR dos exercícios subseqüentes, para sua liquidação conjunta.
Parágrafo único. Ressalvada a hipótese prevista neste artigo, não será permitido o pagamento dos tributos referentes a um exercício, sem que o contribuinte comprove a liquidação dos débitos do exercício anterior ou o competente depósito judicial das quantias devidas.
Art. 4º Do produto do ITR e seus acrescidos, cabe ao Instituto Brasileiro de Reforma Agrária (IBRA) a parcela de 20% (vinte por cento) para custeio do respectivo serviço de lançamento e arrecadação. (Suspensa a execução pela RSF n. 337, de 1983)
Art. 5º A taxa de serviços cadastrais cobrada pelo IBRA, pela emissão do Certificado de Cadastro, incide sobre todos os imóveis rurais, ainda que isentos do ITR. (Vide Lei n. 6.747, de 1979; Decreto-lei n. 2.377, de 1987).
Art. 6º As isenções concedidas pelo art. 66 da Lei n. 4.504, de 30 de novembro de 1964, não se referem ao ITR e à taxa de Serviços Cadastrais.
Para continuar a ler
PEÇA SUA AVALIAÇÃO- Legislação infraconstitucional
- Leis Ordinárias e Decretos-Lei
- Decreto-Lei n. 57, de 18 de novembro de 1966
- Decreto-Lei n. 1.166, de 15 de abril de 1971
- Lei n. 5.868, de 12 de dezembro de 1972
- Lei n. 5.889, de 8 de junho de 1973
- Lei n. 6.746, de 10 de dezembro de 1979
- Lei n. 8.212, de 24 de julho de 1991
- Lei n. 8.629, de 25 de fevereiro de 1993
- Lei n. 10. 267, de 28 de agosto de 2001
- Lei n. 11.250 de 27 de dezembro de 2006
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