LEI Nº 14.366, DE 8 DE JUNHO DE 2022
Páginas | 2-2 |
Data | 08 Junho 2022 |
Data de publicação | 09 Junho 2022 |
Órgão | Atos do Poder Legislativo |
Seção | DO1 |
LEI Nº 14.366, DE 8 DE JUNHO DE 2022
Dispõe sobre a prorrogação excepcional de prazos de isenção, de redução a zero de alíquotas ou de suspensão de tributos em regimes especiais dedrawback; altera as Leis nºs 9.365, de 16 de dezembro de 1996, 13.483, de 21 de setembro de 2017, 10.893, de 13 de julho de 2004, e 14.060, de 23 de setembro de 2020; e revoga dispositivo da Lei nº 12.546, de 14 de dezembro de 2011.
O P R E S I D E N T E D A R E P Ú B L I C A
Faço saber que o Congresso Nacional decreta e eu sanciono a seguinte Lei:
Art. 1º Esta Lei dispõe sobre a prorrogação excepcional de prazos de isenção, de redução a zero de alíquotas ou de suspensão de tributos em regimes especiais dedrawback, altera as Leis nºs 9.365, de 16 de dezembro de 1996, 13.483, de 21 de setembro de 2017, 10.893, de 13 de julho de 2004, e 14.060, de 23 de setembro de 2020, e revoga o art. 38 da Lei nº 12.546, de 14 de dezembro de 2011.
Art. 2º Os prazos de isenção ou de redução a zero de alíquotas de tributos previstos nos atos concessórios do regime especial dedrawbackde que trata o art. 31 da Lei nº 12.350, de 20 de dezembro de 2010, que tenham termo nos anos de 2021 e 2022 poderão ser prorrogados, em caráter excepcional, por mais 1 (um) ano, na hipótese de terem sido prorrogados:
I - por 1 (um) ano pela autoridade competente; ou
II - na forma prevista no art. 2º da Lei nº 14.060, de 23 de setembro de 2020.
Art. 3º Os prazos de suspensão de tributos previstos nos atos concessórios do regime especial dedrawbackde que trata o art. 12 da Lei nº 11.945, de 4 de...
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