PROVISIONAL MEASURE N °- 578, DE August 31, 2012

Allows the accelerated depreciation of the motor vehicles for transportation of goods and the wagons, locomotives, locotractors and tenders it mentions, provided in the Tax Incidence Table on Industrialized Products-TIPI.

THE REPUBLIC OF THE REPUBLIC, in the use of the attribution conferring you the art. 62 of the Constitution, adopts the following Interim Measure, with force of law:

Art. 1º For the purpose of ascertaining income tax, the legal persons taxed on the basis of real profit will be entitled to accelerated depreciation, calculated by application of the usually admitted depreciation rate multiplied by three, without prejudice of accounting depreciation:

I-of motor vehicles for transport of goods, intended for the person's immobilized asset purchaser legal, classified in headings 87.04.21.10 (except Ex 01), 87.04.21.20 (except Ex 01), 87.04.21.30 (except Ex 01), 87.04.21.90 (except Ex 01 and Ex 02), 87.04.22, 87.04.23, 87.04.31.10 Ex 01, 87.04.31.20 Ex 01, 87.04.31.30 Ex 01, 87.04.31.90 Ex 01, and 87.04.32, of the Tax Incidence Table on Industrialized Products-TIPI, approved by Decree No 7,660 of December 23, 2011 ; and

II-of wagons, locomotives, locotractors and tenders, intended for the person's immobilized asset purchaser legal, classified under positions 86.01, 86.02 and 86.06 of TIPI.

§ 1º The provisions of caput only apply to new goods, which have been acquired or order contract object between 1º September and December 31, 2012.

§ 2º The accelerated depreciation of which treats the caput:

I-will constitute exclusion of net profit for purposes of determining real profit and will be controlled in the tax book of real profit ascertaining ;

II-should be calculated prior to the application of the accelerated depreciation coefficients to which it does reference the art. 69 of Law No. 3,470 of November 28, 1958 ; and

III-is expected to be ascertained from 1º January 2013.

§ 3º The total cumulative depreciation, including accounting and accelerated stimulation, will not be able to to exceed the cost of acquiring the good.

§ 4º From the period of ascertaining in which the limit of which treats § 3º is reached, the value of the depreciation, recorded in accounting, is to be added to the net profit for real profit determination effect.

Art. 2º This Provisional Measure shall come into force on the date of its publication.

Brasilia, August 31, 2012 ; 191º of the Independence and 124º of the Republic.

DILMA ROUSSEFF

Guido Mantega