Lei 14.663/2023 - Artigo 5

Art. 5º. O art. 1º da Lei nº 11.482, de 31 de maio de 2007, passa a vigorar com as seguintes alterações:

"Art. 1º ...............

...............

IX - a partir do mês de abril do ano-calendário de 2015 até o mês de abril do ano-calendário de 2023:

...............

X - a partir do mês de maio do ano-calendário de 2023:

Tabela Progressiva Mensal

<table border="1" cellpadding="0" style="width: 100%; font-family: Arial, Helvetica, sans-serif; border-collapse: collapse; border: medium none; "> <tbody><tr> <td style="width: 1px; border: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">Base de Cálculo

(R$)</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">Alíquota (%)</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">Parcela a Deduzir do IR

(R$)</p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">Até 2.112,00</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">0</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">0</p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">De 2.112,01 até 2.826,65</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">7,5</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">158,40</p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">De 2.826,66 até 3.751,05</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">15</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">370,40</p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">De 3.751,06 até 4.664,68</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">22,5</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">651,73</p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">Acima de

4.664,68</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">27,5</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">884,96</p></td> </tr> </tbody></table>
............... " (NR)

Lei 14.663/2023 - Artigo 5

Art. 5º. O art. 1º da Lei nº 11.482, de 31 de maio de 2007, passa a vigorar com as seguintes alterações:

"Art. 1º ...............

...............

IX - a partir do mês de abril do ano-calendário de 2015 até o mês de abril do ano-calendário de 2023:

...............

X - a partir do mês de maio do ano-calendário de 2023:

Tabela Progressiva Mensal

<table border="1" cellpadding="0" style="width: 100%; font-family: Arial, Helvetica, sans-serif; border-collapse: collapse; border: medium none; "> <tbody><tr> <td style="width: 1px; border: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">Base de Cálculo

(R$)</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">Alíquota (%)</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: 1.0pt solid windowtext; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">Parcela a Deduzir do IR

(R$)</p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">Até 2.112,00</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">0</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">0</p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">De 2.112,01 até 2.826,65</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">7,5</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">158,40</p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">De 2.826,66 até 3.751,05</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">15</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">370,40</p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">De 3.751,06 até 4.664,68</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">22,5</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">651,73</p></td> </tr> <tr> <td style="width: 1px; border-left: 1.0pt solid windowtext; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">Acima de

4.664,68</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">27,5</p></td> <td style="width: 1px; border-left: medium none; border-right: 1.0pt solid windowtext; border-top: medium none; border-bottom: 1.0pt solid windowtext; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
<p align="center">884,96</p></td> </tr> </tbody></table>
............... " (NR)