IPI – Alterada a legislação sobre bens e serviços de tecnologias da informação e comunicação

IPI – Alterada a legislação sobre bens e serviços de tecnologias da informação e comunicação

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Por intermédio da Medida Provisória nº 810/2017, foram alterados diversos dispositivos das Leis nºs 8.248/1991 e 8.387/1991, que tratam do desenvolvimento ou produção de bens e serviços de tecnologias da informação e comunicação, bem como revogados o § 10 do art. 11 e o art. 14 da Lei nº 8.248/1991.

As empresas de desenvolvimento ou produção de bens e serviços de tecnologias da informação e comunicação que investirem em atividades de pesquisa, desenvolvimento e inovação deste setor farão jus aos benefícios de que trata a Lei nº 8.191/1991.

A Lei nº 8.191/1991 instituiu isenção do Imposto sobre Produtos Industrializados (IPI) e depreciação acelerada para máquinas e equipamentos.

Os Ministros de Estado da Indústria, Comércio Exterior e Serviços e da Ciência, Tecnologia, Inovações e Comunicações estabelecerão os Processos Produtivos Básicos (PPB), no prazo de 120 dias, contado da data da solicitação fundamentada da empresa interessada, e os processos aprovados e os eventuais motivos do indeferimento serão publicados em portaria interministerial.

Em caso de não cumprimento das exigências legais ou da não aprovação dos demonstrativos anuais encaminhados pelas empresas beneficiárias, a concessão do benefício poderá ser suspensa, sem prejuízo do ressarcimento dos benefícios anteriormente usufruídos, atualizados e acrescidos de multas pecuniárias aplicáveis aos débitos fiscais relativos aos tributos da mesma natureza.

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Para fazer jus aos benefícios fiscais, as empresas de desenvolvimento ou produção de bens e serviços de tecnologias da informação e comunicação investirão, anualmente, em atividades de pesquisa, desenvolvimento e inovação referentes a este setor, realizadas no País, no mínimo, 5% do seu faturamento bruto no mercado interno, decorrente da comercialização de bens e serviços de tecnologias da informação e comunicação.

Aos bens e serviços do setor de tecnologias da informação e comunicação, industrializados na Zona Franca de Manaus (ZFM), serão concedidos os incentivos fiscais e financeiros previstos na Lei nº 8.248/1991, atendidos os requisitos estabelecidos no § 7º do art. 7º do Decreto-lei nº 288/1967.

(Medida Provisória nº 810/2017 – DOU 1 de 11.12.2017)

Fonte: Editorial IOB
Data: 11 de dezembro de 2017
Acesso: 12 de dezembro de 2017

 

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