MEDIDA PROVISÓRIA Nº 1.227, DE 4 DE JUNHO DE 2024
Páginas | 1-1 |
Data de publicação | 04 Junho 2024 |
Data | 04 Junho 2024 |
Link to Original Source | http://pesquisa.in.gov.br/imprensa/jsp/visualiza/index.jsp?data=04/06/2024&jornal=600&pagina=1 |
Órgão | Atos do Poder Executivo |
Seção | DO1E |
MEDIDA PROVISÓRIA Nº 1.227, DE 4 DE JUNHO DE 2024
Prevê condições para fruição de benefícios fiscais, delega competência para julgamento de processo administrativo fiscal relativo ao Imposto sobre a Propriedade Territorial Rural - ITR, limita a compensação de créditos relativos a tributos administrados pela Secretaria Especial da Receita Federal do Brasil do Ministério da Fazenda e revoga hipóteses de ressarcimento e de compensação de créditos presumidos da Contribuição para o PIS/Pasep e da Cofins.
O PRESIDENTE DA REPÚBLICA,no uso da atribuição que lhe confere o art. 62 da Constituição, adota a seguinte Medida Provisória, com força de lei:
Art. 1º Esta Medida Provisória dispõe sobre:
I - as condições para a fruição de benefícios fiscais;
II - delegação de competência ao Distrito Federal e aos Municípios para o julgamento de processo administrativo fiscal relativo ao Imposto sobre a Propriedade Territorial Rural - ITR, mediante a celebração do convênio de que trata o art. 1º da Lei nº 11.250, de 27 de dezembro de 2005;
III - limitação da compensação de tributos administrados pela Secretaria Especial da Receita Federal do Brasil do Ministério da Fazenda, na hipótese que especifica; e
IV - revogação de hipóteses de ressarcimento e de compensação de créditos presumidos da Contribuição para o Programa de Integração Social e o Programa de Formação do Patrimônio do Servidor Público - PIS/Pasep e da Contribuição para o Financiamento da Seguridade Social - Cofins.
Art. 2º A pessoa jurídica que usufruir de benefício fiscal deverá informar à...
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