Receita Federal do Brasil - Procedimento Fiscal - Prazo
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Dispõe sobre procedimentos fiscais no âmbito da Receita Federal do Brasil e dá outras providências.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o art. 84, inciso IV, da Constituição, e tendo em vista o disposto na Medida Provisória nº 258, de 21 de julho de 2005,
DECRETA:
Art. 1º O planejamento e a execução dos procedimentos fiscais de que trata o Decreto nº 3.969, de 15 de outubro de 2001, deverão observar as regras estabelecidas em ato do Secretário-Geral da Receita Federal do Brasil.
§ 1º Os procedimentos fiscais a que se refere o caput, iniciados antes de 15 de agosto de 2005, deverão ser concluídos até 31 de dezembro de 2005.
§ 2º Na impossibilidade de cumprimento do prazo estabelecido no § 1º, os procedimentos fiscais terão continuidade, observadas as normas expedidas pelo Secretário-Geral da Receita Federal do Brasil.
§ 3º O Secretário-Geral da Receita Federal do Brasil, mediante ato específico, designará as autoridades responsáveis pela prática dos atos definidos nos arts. 2º, 5º, 6º, 10 e 13 do Decreto nº 3.969, de 2001, relativos aos procedimentos fiscais de que trata o caput.
Art. 2º O Secretário-Geral da Receita Federal do Brasil editará outros atos necessários ao funcionamento da Receita Federal Brasil.
Art. 3º Este Decreto entra em vigor na data de sua publicação.
Brasília, 1º de setembro de 2005; 184º da Independência e 117º da República.
LUIZ INÁCIO LULA DA SILVA
Antonio Palocci Filho
(D.O.U., Col. III, de 2.9.2005...
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