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Imposto de Renda. Regulamento - Decreto 3.000/1999
(D.O. 29/03/1999)

Art. 881

- O Poder Executivo estabelecerá as condições de dispensa de apresentação da prova de quitação do imposto, na habilitação em licitações para compras, obras e serviços no âmbito da Administração Federal, Estadual ou Municipal (Decreto-lei 1.715/79, art. 3º).

§ 1º - As empresas enquadradas como microempresas e empresas de pequeno porte que, durante cinco anos, não tenham exercido atividade econômica de qualquer espécie, poderão requerer a baixa no registro competente, independentemente de prova de quitação de tributos e contribuições para com a Fazenda Nacional (Lei 8.864/94, art. 29, e Medida Provisória 1.754/98, art. 3º).

§ 2º - O arquivamento, nas Juntas Comerciais, dos atos constitutivos das microempresas e empresas de pequeno porte, bem como de suas alterações, fica dispensada de quitação, regularidade ou inexistência de débito referente a tributo ou contribuição de qualquer natureza, salvo no de extinção de firma individual ou sociedade, ressalvado o disposto no parágrafo anterior (Medida Provisória no 1.754/98, art. 1o, I).

Art. 882

- Está dispensada da apresentação da Certidão Negativa de Tributos e Contribuições, a instituição administradora do Fundo de Investimento Imobiliário, quando alienar imóveis integrantes do Patrimônio do mesmo Fundo (Lei 8.668/93, art. 7º, § 3º).