Legislação

Versão Artigo por Artigo
Imprimir
Art. 1
Art. 2
Art. 3
Art. 4
Art. 5
Art. 6
Art. 7
Art. 8
Art. 9
Art. 10
Art. 11
Art. 12
Art. 13
Art. 14
Art. 15
Art. 16
Art. 17
Art. 18
Art. 19
Art. 20
Art. 21
Art. 22
Art. 23
Art. 24
Art. 25
Art. 26
Art. 27
Art. 28
Art. 29
Art. 30
Art. 31
Art. 32
Art. 33
Art. 34
Art. 35
Art. 36
Art. 37
Art. 38
Art. 39
Art. 40
Art. 41
Art. 42
Art. 43
Art. 44
Art. 45
Art. 46
Art. 47
Art. 48
Art. 49
Art. 50
Art. 51
Art. 52
Art. 53
Art. 54
Art. 55
Art. 56
Art. 57
Art. 58
Art. 59
Art. 60
Art. 61
Art. 62
Art. 63
Art. 64
Art. 65
Art. 66
Art. 67
Art. 68
Art. 69
Art. 70
Art. 71
Art. 72
Art. 73
Art. 74
Art. 75
Art. 76
Art. 77
Art. 78
Art. 79
Art. 80
Art. 81
Art. 82
Art. 83
Art. 84
Art. 85
Art. 86
Art. 87
Art. 88
Art. 89
Art. 90
Art. 91
Art. 92
Art. 93
Art. 94
Art. 95
Art. 96
Art. 97
Art. 98
Art. 99
Art. 100
Art. 101
Art. 102
Art. 103
Art. 104
Art. 105
Art. 106
Art. 107
Art. 108
Art. 109
Art. 110
Art. 111
Art. 112
Art. 113
Art. 114
Art. 115
Art. 116
Art. 117
Art. 118
Art. 119
Art. 120
Art. 121
Art. 122
Art. 123
Art. 124
Art. 125
Art. 126
Art. 127
Art. 128
Art. 129
Art. 130
Art. 131
Art. 132
Art. 133
Art. 134
Art. 135
Art. 136
Art. 137
Art. 138
Art. 139
Art. 140
Art. 141
Art. 142
Art. 143
Art. 144
Art. 145
Art. 146
Art. 147
Art. 148
Art. 149
Art. 150
Art. 151
Art. 152
Art. 153
Art. 154
Art. 155
Art. 156
Art. 157
Art. 158
Art. 159
Art. 160
Art. 161
Art. 162
Art. 163
Art. 164
Art. 165
Art. 166
Art. 167
Art. 168
Art. 169
Art. 170
Art. 171
Art. 172
Art. 173
Art. 174
Art. 175
Art. 176
Art. 177
Art. 178
Art. 179
Art. 180
Art. 181
Art. 182
Art. 183
Art. 184
Art. 185
Art. 186
Art. 187
Art. 188
Art. 189
Art. 190
Art. 191
Art. 192
Art. 193
Art. 194
Art. 195
Art. 196
Art. 197
Art. 198
Art. 199
Art. 200
Art. 201
Art. 202
Art. 203
Art. 204
Art. 205
Art. 206
Art. 207
Art. 208
Art. 209
Art. 210
Art. 211
Art. 212
Art. 213
Art. 214
Art. 215
Art. 216
Art. 217
Art. 218
Art. 219
Art. 220
Art. 221
Art. 222
Art. 223
Art. 224
Art. 225
Art. 226
Art. 227
Art. 228
Art. 229
Art. 230
Art. 231
Art. 232
Art. 233
Art. 234
Art. 235
Art. 236
Art. 237
Art. 238
Art. 239
Art. 240
Art. 241
Art. 242
Art. 243
Art. 244
Art. 245
Art. 246
Art. 247
Art. 248
Art. 249
Art. 250
Art. 251
Art. 252
Art. 253
Art. 254
Art. 255
Art. 256
Art. 257
Art. 258
Art. 259
Art. 260
Art. 261
Art. 262
Art. 263
Art. 264
Art. 265
Art. 266
Art. 267
Art. 268
Art. 269
Art. 270
Art. 271
Art. 272
Art. 273
Art. 274
Art. 275
Art. 276
Art. 277

Instrução Normativa RFB 2.110, de 17/10/2022
(D.O. 19/10/2022)

Art. 240

- Os percentuais de juros de mora, ao mês ou fração, correspondem à variação da taxa referencial do Sistema Especial de Liquidação e de Custódia (Selic) a partir do 1º (primeiro) dia do mês subsequente ao vencimento do prazo até o mês anterior ao do pagamento e 1% (um por cento) no mês de pagamento. (Lei 8.212/1991, art. 35; Lei 9.430/1996, art. 61, § 3º; e RGPS - Decreto 3.048/1999, art. 239, caput, II)