Lei 2.354/1954 - Artigo 13

Art. 13. Substitua-se o art. 26 do Decreto nº 24.239, de 22 de dezembro de 1947, pelo seguinte:

"Art. 26. As taxas progressivas são as seguintes:

<table border="1" cellpadding="0" style="width: 100%; font-family: Arial, Helvetica, sans-serif; border-collapse: collapse; "> <tbody><tr> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

Ato...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

50.000,00</td> <td colspan="3" valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

............... Isento</td> </tr> <tr> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

Entre...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

50.000,00</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

e</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

60.000,00...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

3%</td> </tr> <tr> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

Entre...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

60.000,00</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

e</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

90.000,00...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

5%</td> </tr> <tr> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

Entre...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

90.000,00</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

e</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

120.000,00...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

7%</td> </tr> <tr> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

Entre...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

120.000,00</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

e</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

150.000,00...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

9%</td> </tr> <tr> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

Entre...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

150.000,00</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

e</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

200.000,00...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

12%</td> </tr> <tr> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

Entre...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

200.000,00</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

e</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

300.000,00...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

15%</td> </tr> <tr> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

Entre...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

300.000,00</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

e</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

400.000,00 ...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

18%</td> </tr> <tr> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

Entre...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

400.000,00</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

e</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

500.000,00 ...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

21%</td> </tr> <tr> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

Entre...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

500.000,00</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

e</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

600.000,00 ...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

24%</td> </tr> <tr> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

Entre...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

600.000,00</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

e</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

700.000,00 ...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

27%</td> </tr> <tr> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

Entre...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

700.000,00</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

e</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

1.000.000,00 ...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

30%</td> </tr> <tr> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

Entre...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

1.000.000,00</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

e</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

2.000.000,00 ...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

35%</td> </tr> <tr> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

Entre...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

2.000.000,00</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

e</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

3.000.000,00 ...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

40%</td> </tr> <tr> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

Acima de ...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

3.000.000,00</td> <td colspan="2" valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

50%</td> </tr> </tbody></table>

Lei 2.354/1954 - Artigo 13

Art. 13. Substitua-se o art. 26 do Decreto nº 24.239, de 22 de dezembro de 1947, pelo seguinte:

"Art. 26. As taxas progressivas são as seguintes:

<table border="1" cellpadding="0" style="width: 100%; font-family: Arial, Helvetica, sans-serif; border-collapse: collapse; "> <tbody><tr> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

Ato...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

50.000,00</td> <td colspan="3" valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

............... Isento</td> </tr> <tr> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

Entre...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

50.000,00</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

e</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

60.000,00...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

3%</td> </tr> <tr> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

Entre...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

60.000,00</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

e</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

90.000,00...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

5%</td> </tr> <tr> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

Entre...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

90.000,00</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

e</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

120.000,00...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

7%</td> </tr> <tr> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

Entre...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

120.000,00</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

e</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

150.000,00...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

9%</td> </tr> <tr> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

Entre...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

150.000,00</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

e</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

200.000,00...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

12%</td> </tr> <tr> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

Entre...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

200.000,00</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

e</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

300.000,00...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

15%</td> </tr> <tr> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

Entre...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

300.000,00</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

e</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

400.000,00 ...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

18%</td> </tr> <tr> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

Entre...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

400.000,00</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

e</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

500.000,00 ...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

21%</td> </tr> <tr> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

Entre...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

500.000,00</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

e</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

600.000,00 ...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

24%</td> </tr> <tr> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

Entre...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

600.000,00</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

e</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

700.000,00 ...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

27%</td> </tr> <tr> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

Entre...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

700.000,00</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

e</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

1.000.000,00 ...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

30%</td> </tr> <tr> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

Entre...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

1.000.000,00</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

e</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

2.000.000,00 ...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

35%</td> </tr> <tr> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

Entre...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

2.000.000,00</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

e</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

3.000.000,00 ...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

40%</td> </tr> <tr> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

Acima de ...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

3.000.000,00</td> <td colspan="2" valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

...............</td> <td valign="top" style="width: 1px; padding-left:5.4pt; padding-right:5.4pt; padding-top:0cm; padding-bottom:0cm">

50%</td> </tr> </tbody></table>