Decreto-lei nº 1.755, de 31 de dezembro de 1979. Dispõe sobre a arrecadação e restituição das receitas federais, e dá outras providências.
O PRESIDENTE DA REPÚBLICA , no uso das atribuições conferidas pelo artigo 55, item II, da Constituição Federal
DECRETA:
A arrecadação de todas as receitas da União far-se-á na forma estabelecida pelo Ministério da Fazenda, devendo o seu produto ser obrigatoriamente recolhido à conta do Tesouro Nacional.
Os órgãos autônomos da administração federal direta promoverão o recolhimento de suas receitas próprias ao Banco do Brasil S.A., à conta do Tesouro Nacional, observando-se o disposto no artigo 2º deste Decreto-lei.
Parágrafo Único - A receita própria de órgãos autônomos corresponde àquela gerada nas atividades de pesquisa ou ensino ou de caráter industrial, comercial ou agrícola, nos termos do Decreto-lei nº 200, de 25 de fevereiro de 1967, com a redação dada pelo Decreto-lei nº 900, de 29 de setembro de 1969, bem como nas relativas prestações de serviços de qualquer natureza.
A restituição de receitas federais e o ressarcimento em espécie, a título de incentivo ou benefício fiscal, dedutíveis da arrecadação, mediante anulação de receita, serão efetuados através de documento próprio a ser instituído pelo Ministério da Fazenda.
A Secretaria de Planejamento da Presidência da República e o Ministério da Fazenda baixarão as normas complementares necessárias à implementação do disposto neste Decreto-lei.
Este Decreto-lei entrará em vigor na data de sua publicação, ficando extintas todas as formas de arrecadação das receitas federais que não estejam de acordo com o disposto no presente Decreto-lei, revogando-se ainda as demais disposições em contrário.
Brasília, 31 de dezembro de 1979; 158º da Independência e 91º da República.
JOÃO FIGUEIREDO
Karlos Rischbieter
Delfim Netto
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