MEDIDA PROVISÓRIA Nº 1.185, DE 30 DE AGOSTO DE 2023
Páginas | 4-4 |
Data de publicação | 31 Agosto 2023 |
Data | 30 Agosto 2023 |
Link to Original Source | http://pesquisa.in.gov.br/imprensa/jsp/visualiza/index.jsp?data=31/08/2023&jornal=515&pagina=4 |
Órgão | Atos do Poder Executivo |
Seção | DO1 |
MEDIDA PROVISÓRIA Nº 1.185, DE 30 DE AGOSTO DE 2023
Dispõe sobre o crédito fiscal decorrente de subvenção para a implantação ou a expansão de empreendimento econômico.
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:
CAPÍTULO I
DISPOSIÇÕES PRELIMINARES
Art. 1º A pessoa jurídica tributada pelo lucro real que receber subvenção da União, dos Estados, do Distrito Federal ou dos Municípios para implantar ou expandir empreendimento econômico poderá apurar crédito fiscal de subvenção para investimento, observado o disposto nesta Medida Provisória.
Art. 2º Para os fins do disposto nesta Medida Provisória, considera-se:
I - implantação - estabelecimento de empreendimento econômico para o desenvolvimento de atividade a ser explorada por pessoa jurídica não domiciliada na localização geográfica do ente federativo que concede a subvenção;
II - expansão - ampliação da capacidade, modernização ou diversificação da produção de bens ou serviços do empreendimento econômico, incluído o estabelecimento de outra unidade, pela pessoa jurídica domiciliada na localização geográfica do ente federativo que concede a subvenção; e
III - crédito fiscal de subvenção para investimento - direito creditório:
a) decorrente de implantação ou expansão do empreendimento econômico subvencionado por ente federativo;
b) concedido a título de Imposto sobre a Renda das Pessoas Jurídicas - IRPJ; e
c) passível de ressarcimento ou compensação com tributos administrados pela Secretaria...
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