PROVISIONAL MEASURE N°-578, of AUGUST 31 2012 allows for accelerated depreciation of motor vehicles for transport of goods wagons, locomotives, locotratores and tenders that mentions under the Incidence of the tax on industrialized products-TIPI.
The President of the REPUBLIC, in the use of the role that gives the art. 62 of the Constitution, adopts the following provisional measure, with force of law: Art. 1 for the purposes of determining the income tax, legal entities taxed based on the taxable income will be entitled to accelerated depreciation, calculated by applying the rate of depreciation usually admitted multiplied by three, without prejudice to the accounting depreciation: I-motor vehicles for transport of goods intended for the fixed assets of the acquiring legal entity, classified in heading 87.04.21.10 (except Ex 01) , 87.04.21.20 (except Ex-01), 87.04.21.30 (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, Ex 87.04.31.90 Ex 87.04.31.30 01, 01, and 87.04.32, the Incidence of the tax on industrialized products-TIPI, approved by Decree No. 7660, of 23 December 2011; and II-wagons, locomotives, locotratores and tenders, intended for the fixed assets of the acquiring legal entity, classified in headings 86.01, 86.02 and 86.06 the TIPI.
(1) the provisions of the main clause only applies to new goods, which have been acquired or object order contract between September 1 and December 31 2012.
§ 2 the accelerated depreciation of the caput: I-will be exclusion from net income for purposes of determining the taxable income and will be controlled in the book-tax calculation of taxable income;
II-must be calculated before the application of accelerated depreciation coefficients referred to in art. 69 of law No. 3470, November 28 1958; and III-should be ascertained as of January 1, 2013.
§ 3 the total accumulated depreciation, including the accounting and encouraged accelerated, may not exceed the cost of purchase of the goods.
paragraph 4 from the period of calculation in reached the limit in § 3, the value of the depreciation recorded in accounts, must be added to the net income for purposes of determining taxable income.
Art. 2 This provisional measure shall enter into force on the date of its publication.
Brasília, August 31 2012; 191 of independence and 124 of the Republic.
ROUSSEFF Guido Mantega