Decree No. 4,924 of 19 DECEMBER 2003.
Gives new wording to the arts. 159 and 161 of Decree No. 4,544 of 26 December 2002 regulating the taxation, supervision, and administration of the tax on industrialized products-IPI, and change the device Table of incidence of the tax on industrialized products-TIPI, approved by Decree No. 4,542, of 26 December 2002.
The PRESIDENT of the REPUBLIC, in the use of the role that gives the art. 84, section IV, of the Constitution, DECREES: Art. 1st The arts. 159 and 161 of Decree No. 4,544 of 26 December 2002, with the following wording: Art. 159. manufacturers are authorized to carry out the price change attributed to its products, in compliance with the standards established by the Minister of State of finance. " (NR)
"Art. 161. Complies with manufacturers to ensure that the prices of retail sale, the date of its entry into force, be disclosed to the consumer through informative table which should be delivered to retailers.
§ 1 the retailers must post and maintain in a place visible to the public the table referred to in the caput, charging consumers exactly her constant prices.
(2) failure to observe the provisions of this article characterizes the breach of ancillary obligation, subject to the retailer, the manufacturer, to the penalties provided for in the legislation. " (NR)
Art. 2 the table in the additional note NC (24-1) to Chapter 24 of the Incidence of the tax on industrialized products-TIPI, approved by Decree No. 4,542, of 26 December 2002, with the following wording: Art. 3 the internal revenue service shall send out the standards required for the purposes of applying the provisions of this Decree.
Art. 4 this Decree shall enter into force on the date of its publication, take effect from January 1, 2004.
Brasília, 19 December 2003; 182 of independence and 115 of the Republic.
LUIZ INACIO LULA DA SILVA Antonio Palocci Filho