Empowers The Internal Revenue Service To Make Listing Indicating


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"Sole article.-replace the last paragraph of the |! | (letra a) of article 12 of the Decree Law Nº 3.063, 1979, |! | on municipal revenue, by the following: "tax may not, under any circumstances, lower to |! | average monthly tax unit. For the purposes of this |! | Article refers to as "current price in square" of |! | respective vehicles which determine annually the |! | Internal Revenue Service, within the first |! | fortnight in the month of January of each year, using a list of |! | different makes and models of motor vehicles |! | used, classified according to the year of manufacture and |! | indication, in each case, the current price on plaza |! | existing at that date, which will be published in the journal |! | Officer or another newspaper of national circulation that determine |! | the service of internal revenue within the month of January |! | respective. The values recorded in this payroll |! | they correspond to vehicles in good condition and |! | use, taking into consideration its year of manufacture.

For the application of the tax, the aforementioned |! | determination of current prices in plaza be governed without |! | changes during the period of one year, counted from the |! | 1 February, having municipalities use the |! | information provided by the tax service |! | Internal.

In cases in which a motor vehicle was not |! | indicated on the payroll, will be considered as its price |! | current existing square is the one established in such |! | ready for the vehicle possessing similar characteristics, |! | such as brand, model, year of manufacture, capacity of |! | cargo or passengers or others. ".".