PROVISIONAL MEASURE # 2,113-30, DE April 26, 2001

Changes the legislation of the Contributions to Social Security-COFINS, for the Programs of Social Integration and Formation of Public Server Heritage-PIS/PASEP and the Income Tax, and gives other arrangements.

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

Art. 1º The aliquot part of the contribution to the Social Integration and Training Programmes of the Public Server Heritage-PIS/PASEP, due by the legal persons referred to in § 1º of the art. 22 of Law No. 8,212 of July 24, 1991, is reduced to sixty-five hundredths per cent in relation to the generator facts occurring from 1º February 1999.

Art. 2º The art. 3º of Law No. 9,718 of November 27, 1998, passes vigorously with the following essay:

" Art. 3º ................................................................

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§ 2º ......................................................................

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II-the reversions of provisions and recoveries of lowered credits as loss, which does not represent new revenue admission, the positive outcome of the valuation of investments by the value of net worth and the profits and dividends derived from investments assessed by the cost of acquisition, which have been computed as revenue ;

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§ 6º In determining the basis of calculation of contributions for PIS/PASEP and COFINS, people legal referred to in § 1º of the art. 22 of Law No. 8,212, 1991, in addition to the exclusions and deductions mentioned in the preceding paragraph, may exclude or deduct:

I-in the case of commercial banks, investment banks, development banks, boxes economic, credit corporations, financing and investment, real estate credit societies, brokerage companies, securities and securities distributors, merchant rental companies and credit unions:

a) expenses incurred in the operations of financial intermediation ;

b) bond expenses for loans, for repass, of resources from institutions of law private ;

c) take off in the allotment of securities ;

d) losses with fixed and variable income securities, except with shares ;

and) losses with financial assets and merchandise, in hedging operations ;

II-in the case of private insurance companies, the value referring to the corresponding compensation to claims occurring, effectively paid, deducted from the sums received in the title of cossafe and reinsurance, salvaged and other restours.

III-in the case of private, open and closed pension entities, earned income in the financial applications intended for the payment of retirement benefits, pension, pechelium and bailouts ;

IV-in the case of capitalisation companies, income earned in financial applications intended for the payment of securities rescue.

§ 7º The exclusions provided for in the incisions III and IV of the preceding paragraph restrict themselves to the income from financial applications provided by the guarantor assets of technical provisions, limited those assets to the amount of the said provisions.

§ 8º In determining the basis of calculation of contribution to PIS/PASEP and COFINS, they may be deducted the caption expenses incurred by legal persons who have per object the securitization of credits:

I-real estate, pursuant to Law No. 9,514 of November 20, 1997 ;

II-financial, observed regulation edited by the National Monetary Council. " (NR)

Art. 3º O § 1º of the art. 1º of Law No. 9,701 of November 17, 1998, passes vigorously with the following essay:

"§ 1º Is vetoed the deduction of any administrative expense." (NR)

Art. 4º The willing on art. 4º of Law No. 9,718, 1998, in its original version, applies, exclusively, in relation to the sales of gasolines, except aviation gasoline, diesel oil and oil-GLP gas-GLP.

Single Paragraph. In diesel oil sales occurred from 1º February 1999, the multiplication factor provided for in the art single paragraph. 4º of Law No. 9,718, from 1998, in its original version, is reduced from four to three integers and thirty-three hundredths.

Art. 5º The processing units of condensate and natural gas and the importers of petroleum-derived fuels, with respect to the sales of automotive gasoline, diesel oil and GLP that they do, are required to collect and collect, in the condition of substitute contributors, the contributions to the PIS/PASEP and COFINS, due by the distributors and retail traders, observed the same standards as applicable to oil refineries.

Art. 6º The Social Contribution on Net Profit-CSLL, instituted by Law No. 7,689, of December 15, 1988, will be charged with the additional:

I-of four percentage points, regarding the generator facts occurring of 1º May of 1999 a to January 31, 2000 ;

II-of a percentage point, regarding the generator facts occurring of 1º February of 2000 a to December 31, 2002.

Single Paragraph. The additional one referred to in this article applies, including, in the monthly payment hypothesis by estimated estimate in art. 30 of Law No. 9,430 of December 27, 1996, as well as to legal persons taxed on the basis of the presumed or arbitrated profit.

Art. 7º The aliquot of CSLL, due by the legal persons referred to in art. 1, it is reduced to eight per cent in relation to the generator facts occurring from 1º January 1999, without prejudice to the application of the provisions of the previous article.

Art. 8º The legal persons referred to in art. 1, which have a negative calculation basis and values added, temporarily, to net profit, for the purpose of ascertaining the CSLL's calculation basis, corresponding to periods of ascertaining closed until December 31, 1998, will be able to opt for scripture, in its asset, as compensable credit with debits of the same contribution, the equivalent value to eighteen percent of the sum of those plots.

§ 1º The legal person who chooses in the manner provided for in this article will not be able to compute the values which served as the basis of calculation of the said credit in determining the CSLL's calculation basis corresponding to any period of after session after December 31, 1998.

§ 2º The compensation of the credit to which this article refers can only be effected by thirty per cent of the remaining CSLL balance, in each period of ascertainment, after the compensation that it treats the art. 8º of Law No. 9,718, 1998, not being admitted, in any hypothesis, to the restitution of its value or its compensation with other tributes or contributions, observed the standards dispatched by the Office of the Federal Revenue Office of the Ministry of Finance.

§ 3º The right to compensation that it treats the preceding paragraph is limited to, exclusively, the original value of the credit, not being admitted the addition of any value to the monetary or interest update title.

Art. 9º The tax withheld at source on income paid or credited to the branch, branch, controlled or related legal person domiciled in Brazil, not compensated by virtue of the beneficiary being domiciled in country framed in the provisions of the art. 24 of Law No. 9,430, 1996, may be offset by the tax due on the actual profit of the matrix, parent or coalition in Brazil when the results of the subsidiary, branch, controlled or coalition, which contain the said yields, are computed in determining the actual profit of the legal person in Brazil.

Single Paragraph. It applies to the compensation of the tax to which this article is referred to in the art. 26 of Law No. 9,249 of December 26, 1995.

Art. 10. The art. 17 of Law No. 9,779 of January 19, 1999, passes in addition to the following paragraphs:

" § 1º The provisions of this article extend:

I-to cases in which the declaration of constitutionality has been handed down by the Supreme Federal Tribunal, in extraordinary appeal ;

II-the taxpayer or responsible favored by definitive judicial decision in matter tax, handed down on any grounds, in any degree of jurisdiction ;

III-to judicial proceedings assisted until December 31, 1998, except for those relating to execution of the Union Active Debt.

§ 2º The payment in the form of the caput of this article applies to the exaction relative to fact generator:

I-occurred as of the date of the publication of the first Judgment of the Supreme Court of the Supreo Federal Tribunal, in the case of inciso I of the preceding paragraph ;

II-occurred as of the date of publication of the judicial decision, in the case of inciso II of the prior paragraph ;

III-achieved by the application, in the hypothesis of the inciso III of the preceding paragraph.

§ 3º The payment referred to in this article:

I-matters in unretractable confession of debt ;

II-constitutes extrajudicial confession, in the terms of the arts. 348, 353 and 354 of the Code of Civil Procedure ;

III-can be parceled in up to six equal, monthly and successive installments, winning over first on the same deadline set in the caput for the full payment and the rest on the last business day of the subsequent months ;

IV-regarding the tributes and contributions administered by the Office of the Federal Revenue Office, can be effected in single quota, up to the last working day of the month of July 1999.

§ 4º The installments of the parcelial referred to in the inciso III of the preceding paragraph shall be increased of interest equivalent to the benchmark rate of the Special Liquidation and Custody System-SELIC, for federal securities, accumulated monthly, calculated from the maturity month of the first instalment until the month prior to the payment and one by hundred in the month of payment.

§ 5º In the hypothesis of the inciso IV of § 3, the interest referred to in the preceding paragraph shall be calculated from the month of February 1999.

§ 6º The payment under the conditions of this article may be partial, concerning only the given object of the judicial action, when this involves more than one object.

§ 7º In the case of partial payment, the provisions in the incisos I and II of § 3º reach exclusively the paid values.

§ 8º Applies the provisions of this article to contributions raised by the National Institute of the Social Insurance-INSS. " (NR)

Art. 11. It extends the benefit of the dispensation of legal accruals, of which it treats art. 17 of Law No. 9,779, 1999, with the essay given by the previous article, to payments made up to the last working day of the month of September 1999, in single quota, of debits of any nature, together with the Registry of the Federal Revenue Office or the Attorney General of the National Farm, enrolled or not in Active Union Debt, provided that by December 31, 1998 the taxpayer has helped any judicial process where the request covered the exoneration of the debit, even though partially and under any grounds.

§ 1º The dispensation of legal accruals, of which it treats the caput of this article, does not involve fines moratorial or punitive and the interest on arrears due from the month of February 1999.

§ 2º The application for conversion in income to the judge of the made where there is deposit with the objective of suspend the demand for credit, or guarantee judgment, amounts to the purposes of the enjoyment of the benefit, to the payment.

§ 3º The enjoyment of the benefit and the low correspondent of the debit involved presupposes application administrative to the governing body of the Office of the Office of the Office of the Federal Revenue Office or the Attorney General of the National Farm Responsible for its administration, instructed with proof of payment or application for conversion in income.

§ 4º In the case of § 2, the low of the debit involved assumes, in addition to compliance with the provisions of the previous paragraph, the effective conversion into income of the Union of deposited values.

§ 5º If the debit is partially solved or in a parcellar regime, the benefit provided in this article solely on the remaining consolidated value.

§ 6º The provisions of this article shall not entail restitution of paid amounts, nor compensation of debts.

§ 7º The judicial executions for the collection of National Farm Credits do not suspend, nor are interrupted by virtue of the provisions of this article.

§ 8º The deadline laid down in art. 17 of Law No. 9,779, 1999, is extended for the last working day of the month of February 1999.

§ 9º Regarding the contributions raised by the INSS, the time limit referred to in the paragraph previous is extended for the last business day of the month of April 1999.

Art. 12. It is suspended, from 1º April until December 31, 1999, the application of Law No. 9,363 of December 13, 1996, which instituted the presumed credit of the Tax on Industrialized Products-IPI, as a real real of contributions to the PIS/PASEP and COFINS, incidents on the value of raw materials, intermediate products, and packaging materials used in the manufacture of products intended for export.

Art. 13. The contribution to PIS/PASEP will be determined based on the payroll, to the aliquot of one per cent, by the following entities:

I-temples of any cult ;

II-political parties ;

III-education and social assistance institutions to which the art refers. 12 of Law No. 9,532 of December 10, 1997 ;

IV-institutions of philanthropic, recreational, cultural, scientific, and associations, the which refers to art. 15 of Law No. 9,532, 1997 ;

V-unions, federations and confederations ;

VI-autonomous social services, created or authorized by law ;

VII-boards of supervision of regulated professions ;

VIII-foundations of private law and public foundations instituted or maintained by Power Public ;

IX-condos of residential or commercial real estate owners ; and

X-the Organization of Brazilian Cooperatives-OCB and the State Organizations of Cooperatives predicted in art. 105 and his § 1º of Law No. 5,764 of December 16, 1971.

Art. 14. In relation to the generator facts occurring from 1º February 1999, they are exempted from COFINS the recipes:

I-of the resources received as a pass, coming from the General Budget of the Union, of the States, the Federal District and the Municipalities, by public companies and mixed economy societies ;

II-from the export of goods to the exterior ;

III-of the services provided to a resident physical or legal person or domiciled abroad, whose payment represents foreign exchange admission ;

IV-of the supply of goods or services for use or consumption of board in vessels and aircraft in international traffic, when the payment is effected in convertible currency ;

V-of the international transport of loads or passengers ;

VI-earned by Brazilian shipyards in the construction activities, conservation modernization, conversion and repair of vessels pre-registered or registered in the Special Register Brazilian-REB, instituted by Law No. 9,432 of January 8, 1997 ;

VII-of freight of goods transported between Country and exterior by vessels registered in the REB, of which it treats art. 11 of Law No. 9,432, 1997 ;

VIII-of sales held by the producer-seller to commercial exporting companies in the terms of Decree-Law No. 1,248 of November 29, 1972, and later amendments, provided that intended for the specific purpose of export to the outside ;

IX-of sales, with specific end of export to overseas, to exporting companies registered at the Foreign Trade Office of the Ministry of Exterior Development, Industry and Trade ;

X-relating to the activities of the entities to which the art refers. 13.

§ 1º They are exempt from the contribution to the PIS/PASEP the revenues referred to in the incisors I to IX of the caput.

§ 2º The exemptions provided for in the caput and in the preceding paragraph do not achieve sales revenue effected:

I-the company established in the Western Amazon or in the area of free trade ;

II-the company established in export processing zone ;

III-the industrial establishment, for industrialization of products intended for export, to amparo of art. 3da Law No. 8,402 of January 8, 1992.

Art. 15. Cooperative societies will be able, observed the willing in the arts. 2º and 3º of Law No. 9,718, 1998, exclude from the basis of calculation of COFINS and PIS/PASEP:

I-the values passed on to the associates, arising from the marketing of product by them delivered to the cooperative ;

II-the proceeds from the sale of goods and goods to associates ;

III-the revenue arising from the provision, to associates, of specialized services, applicable in rural activity, relating to technical assistance, rural extension, vocational training and assuring ;

IV-the revenue arising from the beneficiation, storage and industrialization of production of the associated ;

V-the financial revenue arising from rural loan resting contracted together with financial institutions, up to the limit of the charges to these due.

§ 1º For the purposes of the provisions in the inciso II, the exclusion will achieve only the revenue arising of the sale of goods and goods linked directly to the economic activity developed by the associate and which is the object of the cooperative.

§ 2º For the operations referred to in the incisos I a V of the caput:

I-the contribution to the PIS/PASEP will be determined, too, in accordance with the provisions of the art. 13 ;

II-will be accounted for prominently, by the cooperative, and proven by documentation skilful and idle, with the identification of the associate, the value of the operation, the species of the good or goods and quantities sold.

Art. 16. Cooperative societies that carry out returns of values to the associated legal person, in the hypothesis provided for in the incision I of the previous article, should observe the provisions of the art. 66 of Law No. 9,430, 1996.

Art. 17. They apply to philanthropic entities and social assistance benefit, for the purpose of payment of the contribution to the PIS/PASEP in the form of the art. 13 and enjoyment of the exemption from COFINS, the provisions of art. 55 of Law No. 8,212, 1991.

Art. 18. The payment of the contribution to the PIS/PASEP and COFINS is to be effected up to the last working day of the first fortnight of the month subsequent to the occurrence of the generator facts.

Art. 19. The art. 2º of Law No. 9,715 of November 25, 1998, passes in addition to the following § 6:

" § 6º The Office of the National Treasury will make the retention of the contribution to PIS/PASEP, due on the value of the transfers of which it treats the inciso III. " (NR)

Art. 20. Legal persons submitted to the taxation scheme on the basis of presumed profit will only be able to adopt the cashier scheme, for the purposes of the incidence of the contribution to the PIS/PASEP and COFINS, in the hypothesis of adopting the same criterion in relation to the income tax of legal persons and CSLL.

Art. 21. Profits, income and capital gains earned abroad subject to the incidence of the CSLL, observed the universal taxation standards of which they treat the arts. 25 a to 27 of Law No. 9,249, from 1995, the arts. 15 a to 17 of Law No. 9,430, 1996, and the art. 1º of Law No. 9,532, 1997.

Single Paragraph. The balance of income tax paid abroad, which exceeds the compensable value with the income tax due in Brazil, may be compensated with the CSLL due by virtue of the addition, to its calculation basis, of profits from abroad, up to the limit increased in consequence of that addition.

Art. 22. It applies to the negative calculation basis of CSLL the willing in the arts. 32 and 33 of Decree-Law No. 2,341 of June 29, 1987.

Art. 23. It will be added to the net profit, for the purpose of determining the profit of the holding, the share of:

I-COFINS that there has been compensated, in the terms of the art. 8º of Law No. 9,718, 1998, with CSLL ;

II-CSLL due, after compensation that it treats the earlier incision.

Art. 24. The capital gain arising from the disposal of goods or rights and the settlement or rescue of financial applications, owned by physical person, acquired, to any title, in foreign currency, shall be ascertained in accordance with the provisions of this article, kept on the other standards of the legislation in force.

§ 1º The provisions of this article achieves, inclusive, the foreign currency held in kind.

§ 2º In the assumption of foreign currency disposal held in kind, the tax will be ascertained in the statement of adjustment.

§ 3º The basis of tax calculation will be the positive difference, in Reais, between the value of disposal, liquidation or rescue and the cost of acquisition of the good or right, of the foreign currency held in kind or original value of financial application.

§ 4º For the purposes of the provisions of this article, the value of disposal, liquidation or rescue, when expressed in foreign currency, will correspond to its converted quantity in US dollar and then to Reais, upon use of the dollar value for purchase, disclosed by the Central Bank of Brazil for the date of disposal, liquidation or rescue or, in the case of a term of operation or the provision, on the date of receipt of each instalment.

§ 5º In the acquisition or application hypothesis, per resident in the Country, with earned income originally in foreign currency, the basis of calculation of the tax will be the positive difference, in US dollars, between the value of disposal, liquidation or rescue and the cost of acquisition of the good or right, converted to Reais upon the use of the value of the dollar for purchase, disclosed by the Central Bank of Brazil for the date of disposal, liquidation or rescue, or, in the case of a term operation or the provision, on the date of receipt of each instalment.

§ 6º It does not focus on income tax on gain earned on disposal, liquidation or rescue:

I-of goods located abroad or representative of rights abroad, as well as financial applications, acquired, to any title, in the condition of non-residential ;

II-of foreign currency held in kind, whose total divestments, in the calendar year, are equal to or lower than the equivalent of five thousand U.S. dollars.

§ 7º For the purpose of ascertaining the capital gain that it treats this article, they may be used average dollar quotes, in the form established by the Office of the Federal Revenue Office.

Art. 25. The value received from legal person of public law in the form of housing benefits, not an integral part of the payee's remuneration, in substitution to the right of use of functional real estate, shall be deemed to be of the same nature of this right, not if subjecting to the incidence of the income tax, at the source or in the statement of adjustment.

Art. 26. The basis of calculation of the incident income tax at source on reinsurance premiums ceded to the exterior is eight percent of the paid, credited, delivered, employee or remitted.

Art. 27. The diplomatic missions and consular repartitions of permanent character, as well as the permanent character representations of international bodies that Brazil will be part of, will be able, upon request, to be ressarcated from the value of the IPI incident on products purchased in the domestic market, intended for the maintenance, extension or real estate reform of its use

§ 1º In the case of diplomatic mission and consular allocation, the provisions of this article shall apply, only, in the hypothesis where his country's legislation dispense, in relation to taxes incidents on the value-added or on the retail sale, as the case may be, reciprocal treatment for localized Brazilian missions or repartitions, in character permanent, on its territory.

§ 2º The rebirth to which this article refers will be made second standards laid down by the Secretary of the Federal Revenue Office.

Art. 28. It is responsible for the retention and collection of taxes and contributions, arising from applications in investment funds, the legal person who intermediates resources, together with clients, to make the said applications in funds administered by another legal person.

§ 1º The intermediate legal person of resources should maintain registration and control system, in a magnetic medium, which allows the identification of each customer and the elements necessary to ascertain the taxes and contributions by him due.

§ 2º The provisions of this article only apply to modalities of resource intermediation disciplined by norms of the National Monetary Council.

Art. 29. The taxation regime of which it treats art applies. 81 of Law No. 8,981 of January 20, 1995, to foreign investors, physical or legal persons, residents or domiciled abroad, who carry out operations in future settlement markets referenced in agri-livestock products, in the futures and merchandise exchanges.

§ 1º The provisions of this article do not apply to foreign investment from country other than tribute the income or the tribute to the aliquot less than twenty per cent, which shall subject to the same rules as established for residents or domiciled in the Country.

§ 2º It is responsible for the fulfilment of the tax obligations arising from operations provided for in this article the futures and goods exchange entrusted with the registration of foreign investment in the Country.

Art. 30. From 1º January 2000, the monetary variations in the credit rights and obligations of the taxpayer, depending on the exchange rate, will be considered, for the purpose of determining the basis of calculation of the income tax, of the contribution social on the net profit, contribution to PIS/PASEP and COFINS, as well as the determination of the profit of the holding, when the settlement of the corresponding operation.

§ 1º To the option of legal person, monetary variations may be considered in the determination of the basis of calculation of all tributes and contributions referred to in the caput of this article, under the jurisdiction scheme.

§ 2º The option provided for in the preceding paragraph shall apply to the entire year-calendar.

§ 3º In the case of amendment of the criterion for recognition of monetary variations, years-subsequent calendar, for the purpose of determining the basis of calculation of tributes and contributions, the standards dispatched by the Office of the Federal Revenue Office will be observed.

Art. 31. In determining the basis of calculation of the contribution to PIS/PASEP and COFINS may be excluded the share of the financial revenue arising from the monetary variation of the credit rights and the taxpayer's obligations, depending on the exchange rate, submitted to taxation, under the jurisdiction scheme, relating to periods included in the calendar year 1999, surplus to the value of the monetary variation effectively carried out, even if the corresponding operation has already been settled.

Single Paragraph. The provisions of this Article shall apply to the determination of the basis of calculation of income tax and social contribution on profit due by legal persons submitted to the taxation regime on the basis of the presumed or arbitrated profit.

Art. 32. The arts. 1, 2, 6º-A and 12 of Decree-Law No. 1,593 of December 21, 1977, amended by Law No. 9,822 of August 23, 1999, pass into force with the following amendments:

" Art. 1º The manufacture of cigarettes classified under Code 2402.20.00 of the Table of Incidence of Tax on Industrialized Products-TIPI, approved by Decree No. 2,092 of December 10, 1996, will be exercised exclusively by the companies which, available from suitable industrial facilities, keep special registration in the Secretary of the Federal Receiver of the Ministry of Finance.

§ 1º Companies manufacturers of cigarettes will still be required to constitute themselves in the form of society and with the minimum capital established by the Secretary of the Federal Revenue Office.

§ 2º The grant of the special registration will be given by industrial establishment and will be, too, in the production hypothesis conditional upon the installation of automatic counters of the quantity produced and, in the terms and conditions to be established by the Office of the Federal Revenue Office, to the proof of the tax regularity by:

I-of the requesting legal person or holder of the special register ;

II-of its associates, physical persons, directors, managers, administrators and prosecutors ;

III-of the controlling legal persons of the legal person referred to in the inciso I, as well as their respective partners, directors, managers, trustees and prosecutors.

§ 3º The provisions of this article also apply to the importation of cigarettes, except when intended for sale in frank shop, in the Country.

§ 4º The special registration shall be granted by authority designated by the Secretary of the Revenue Office Federal.

§ 5º From the act that dismissal the application for special registration shall be made appeal to the Secretary of the Revenue Federal, within thirty days, counted from the date on which the taxpayer takes science from dismissal, the decision being final in the administrative sphere.

§ 6º Special registration may also be required of the establishments which industrialize or import other products, to be specified by means of act by the Secretary of the Federal Revenue Office. " (NR)

" Art. 2º Special registration can be cancelled, at any time, by authority conceded, if, after their grant, one of the following facts occurs:

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§ 2º In the occurrence of the hypotheses mentioned in the incisos I and II of the caput of this article, the company will be subpoenaed to regularise its fiscal situation or to present the clarifications and credible evidence, within ten days.

§ 3º The granting authority of registration will decide on the provenance of the clarifications and the evidence presented, exposing declaratory act cancelling the special registration, in the case of improvenance or lack of regularization of the fiscal situation, giving science of its decision to the company.

§ 4º It will also be exclaimed declaratory act cancelling the special register if elapsed period provided for in § 2º without any manifestation of the interested party.

§ 5º From the act that cancels the special registration shall be appeal to the Secretary of the Federal Revenue Office, with no suspension effect, within thirty days, counted from the date of its publication, the decision being final in the administrative sphere.

§ 6º The cancellation of the permit or its absence implies, without prejudice to the requirement of the taxes and the contributions due and the imposition of penalties provided for in tax and criminal law, seizure of the stock of raw materials, products in elaboration, finished products and packaging materials, existing in the establishment.

§ 7º The stock seized in the form of the previous paragraph may be released if, within the period of ninety days, counted from the date of cancellation or the finding of the lack of special registration, is re-established or granted registration, respectively.

§ 8º Will be destroyed in accordance with the provisions of art. 14 of this Decree-Law, the products seized that have not been released, pursuant to the preceding paragraph.

§ 9º The provisions of this article also apply to the other products whose establishments producers or importers are subject to special registration. " (NR)

" Art. 6º-A. .................................

Single Paragraph. When dealing with national product, the packaging will still contain barcode, in the standard set by the Office of the Federal Revenue Office, and must contain, at the very least, information from the trade mark and the type of packaging. " (NR)

" Art. 12. Cigarettes intended for export may not be sold or exposed for sale in the Country, the manufacturer is obliged to print, typographically or by means of etiquette, on the packaging of each pack or twenty-unit portfolio, as well as in the packages and other envelopes that contain them, in visible characters, the number of the National Cadastro of the Legal Person-CNPJ.

§ 1º The packaging of presentation of cigarettes intended for countries of South America and America Central, including the Caribbean, should contain, without prejudice to the requirement that it treats the caput, the expression "Only for export-prohibited sale in Brazil," conceded its replacement by saying with exact correspondence in another language.

§ 2º The provisions of the preceding paragraph shall also apply to packaging intended for sale, to consumption or resale, on vessels or aircraft in international traffic, including by means of ship's chandler.

§ 3º The provisions on the labelling or marking of products provided for in the arts. 43, 44 and 46, caput, of Law No 4,502 of November 30, 1964, with the amendments of the art. 1º of Decree-Law No. 1,118 of August 10, 1970 and of art. 1º of Law No. 6,137 of November 7, 1974 at art. 1º of Law No. 4,557 of December 10, 1964, with the amendments of the art. 2º of Law No. 6,137, from 1974, and at art. 6º-That of this Decree-Law does not apply to cigarettes intended for export.

§ 4º The provisions of this article do not exclude the requirements regarding the seal of control. " (NR)

Art. 33. The art. 4º of Law No. 7,798 of July 10, 1989, passes vigorously with the following essay:

" Art. 4º The products subject to the schemes of which this Act will pay the tax a single time, re-salvaged the provisions of § 1:

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§ 1º When industrialization is on order, the tax will be due on the exit of the product:

I-of the establishment that industrialization ; and

II-of the ordering establishment, whether industrial or equated to industrial, which may credit for the tax charged as per the previous inciso.

§ 2º In the industrialization hypothesis by order, the commission responds solidly with the industrial establishment by compliance with the principal obligation and legal additions.

§ 3º Subject to the payment of the tax, in the condition of liable, the commercial establishment wholesaler who possesses or maintain unaccompanied products from the common documentation of their provenance, or that of them der-leaving. " (NR)

Art. 34. The § 3º of the art. 1º of Law No. 9,532, 1997, as amended by Law No. 9,959 of January 27, 2000, passes into force with the following essay:

" § 3º It will not be deductible in determining the real profit and calculation basis of Contribution Social on Net Profit interest, on loans, paid or credited to the controlled or related company, independent of the location of its domicile, incidents on value equivalent to profits not made available by controlled companies, domiciled abroad. " (NR)

Art. 35. In the case of sale operation the exporting commercial company, with the specific end of export, the industrial establishment of products classified under subheading 2402.20.00 of the IPI-TIPI Incident Table responds in solidarity with the company commercial exporter for the payment of taxes, contributions and their legal additions, due in due course of the non-effector of export.

Single Paragraph. The provisions in the caput also apply to products intended for the use or consumption of board on vessels or aircraft in international traffic, including by means of ship's chandler.

Art. 36. Industrial establishments of the products classified under headings 2202 and 2203 of TIPI shall be subject to the installation of leakage and conducteimeter measuring equipment, as well as appliances for the control, registration and recording of the quantitative measured, in the form, conditions and deadlines set by the Office of the Federal Revenue Office.

§ 1º The Registry of the Federal Revenue Can:

I-accreditation, upon convention, specialized official bodies and national entities representative of the beverage manufacturers, who will be responsible for the hiring, supervision and approval of the installation, boarding, maintenance and repair services of the equipment ;

II-dispense with the installation of the equipment provided for in this article, depending on the limits of production or billing that you set.

§ 2º In the case of inoperation of any of the equipment provided for in this article, the taxpayer shall communicate the occurrence to the unit of the Office of the Office of the Federal Revenue Office with jurisdiction over its tax domicile, within twenty-four hours, and shall maintain control of the volume of production as long as the interruption is to be maintained.

Art. 37. The industrial establishment of beverages subject to the taxation regime by IPI that it treats Law No. 7,798, 1989, is expected to present, in magnetic medium, in the deadlines, models and conditions set by the Office of the Federal Revenue Office:

I-summary table of the records of the leather meters and conductivimeters, as of the date of entry into operation of the equipment ;

II-demonstration of the IPI's ascertainment.

Art. 38. For each period of tax ascertainment, the following fines may be applied:

I-of fifty per cent of the commercial value of the produced goods, not less than R$ 10,000.00 (ten thousand reais):

a) if, as of the twelfth subsequent to the deadline set for the entry into operation of the system, the equipment referred to in art. 36 have not been installed on the grounds of impediment created by the taxpayer ; and

b) if the taxpayer does not comply with any of the conditions referred to in § 2º of the art. 36 ;

II-worth R$ 10,000.00 (ten thousand reais), in the assumption of disfulfilment of the provisions of the previous article.

Art. 39. Industrial establishment has been equipped for wholesale commercial establishments that acquire from establishments importing foreign provenance products, classified in positions 3303 a to 3307 of TIPI.

Art. 40. The Office of the Federal Revenue Office will be able to institute ancillary obligations for legal persons opting for the Integrated Tax Payment System and Contributions of Microbusinesses and Small Business Companies-SIMPLE, instituted by the Act paragraph 9,317 of December 5, 1996, which carry out operations concerning the importation of foreign products.

Art. 41. The maximum adjusted net profit reduction limit, provided for in art. 16 of Law No. 9,065 of June 20, 1995 does not apply to the result arising from the exploitation of rural activity, in respect of the basic compensation of negative calculation of CSLL.

Art. 42. They are reduced to zero the aliquots of the contribution to the PIS/PASEP and COFINS incidents on the gross revenue arising from the sale of:

I-gasolines, except aviation gasoline, diesel oil and GLP, earned by distributors and retailer traders ;

II-alcohol for fuel purposes, when added to petrol, earned by distributors ;

III-alcohol for fuel purposes, earned by the retail traders.

Single Paragraph. The provisions of this Article shall not apply to the sales hypotheses of imported products, which shall be subject to the provisions of the art. 6º of Law No. 9,718, 1998.

Art. 43. Legal persons manufacturers and importers of vehicles classified under headings 8432, 8433, 8701, 8702, 8703 and 8711, and in subheadings 8704.2 and 8704.3, of TIPI, regarding sales they make, shall be required to collect and collect, in condition of substituted contributors, the contribution to the PIS/PASEP and COFINS, due by the retail traders.

Single Paragraph. In the hypothesis that it treats this article, the contributions will be calculated on the sale price of the legal person manufacturer.

Art. 44. The value corresponding to the Provisional Contribution on Movement or Transmission of Values and Credits and Rights of Financial Nature-CPMF, not withheld and not collected by the institutions specified in Law No. 9,311 of October 24, 1996, by virtue of preliminary injunction on a security warrant or in protective action, of early guardianship in action of another nature, or of a decision of merit, subsequently revoked, shall be withheld and collected by the said institutions in the form established in the following articles.

Art. 45. The institutions responsible for the retention and pickup of the CPMF should:

I-ascertain and record the values due in the duration of the impetuous judicial decision of the retention and pick-up of the contribution

II-to debit into account of your customers-taxpayers, unless there is express manifestation instead:

a) on September 29, 2000, regarding injunction, early tuscreens or decisions of merit, revoked until August 31, 2000 ;

b) on the thirtieth day subsequent to the revocation of the judicial measure that occurred from 1º million September 2000 ;

III-collect to the National Treasury, up to the third business day of the week subsequent to the debit at account, the value of the contribution, plus interest of late lives and a fine moratorium, second standards to be established by the Office of the Federal Revenue Office ;

IV-refer to the Office of the Federal Revenue Office within thirty days, counted from the date established for the debit into account, with respect to taxpayers who have expressed themselves in the opposite way to retention, as well to those who, benefited by the repealed judicial measure, have closed their accounts prior to the dates referred to in the points of the inciso II, as per the case, relation containing the following information:

a) name or social reason of the taxpayer and the respective number of enrolment in the People's Cadastro Physical-CPF or in the National Cadastro of the Legal Person-CNPJ ;

b) value and date of the operations that served as the basis of calculation and the value of the contribution due.

Single Paragraph. In the hypothesis of the inciso IV of this article, the contribution is not subject to the limit set in art. 68 of Law No. 9,430, 1996, and will be required of the taxpayer by means of release of trade.

Art. 46. Non-fulfilment of the obligations laid down in the arts. 11 and 19 of Law No 9,311, 1996, subject to the legal persons referred to in art. 44 to fines of:

I-R$ 5.00 (five reais) per group of five inaccurate, incomplete or omitted information ;

II-R$ 10,000.00 (ten thousand reais) to the month-calendar or fraction, regardless of sanction predicted in the earlier incision, if the form or other standardized information medium is presented outside the given period.

Single Paragraph. Presented the information, out-of-date, but before any letter procedure, or if, after subpoena, there is the submission within the time limit on this set, the fines will be reduced by half.

Art. 47. To the social assistance benefit entity providing false or inaccurate information that results in its undue framing in the predicted hypothesis in art's inciso V. 3º of Law No. 9,311, 1996, will be applied fine of three hundred per cent on the value that it has ceased to be withheld, regardless of other administrative or criminal penalties.

Art. 48. The art. 14 of Law No. 9,311, 1996, passes vigorously with the following essay:

" Art. 14. In the cases of release of office, the provisions of the arts shall apply. 44, 47 and 61 of Law No. 9,430 of December 27, 1996. " (NR)

Art. 49. The Office of the Federal Revenue Office shall lower the additional standards required to comply with the provisions of the arts. 44 a to 48, and may even alter the deadlines provided for in art. 45.

Art. 50. The Supervisory Rate is set up, pursuant to the table in Paragraph 1º of this article, regarding the authorisation and supervision of the activities of which it treats art. 20 of Provisional Measure No. 2.143-31 of April 2, 2001, and shall focus on the value of the award, when it is the free distribution of prizes and draw, or on the value of the plan, in the hypothesis of savings caption operations popular, in the form and in the conditions to be established in act of the Minister of State of the Farm.

§ 1º The Surveillance Rate that it treats the caput of this article will be charged in the form of the Annex I.

§ 2º Where the authorization and supervision is made under the terms set out in § 1º of the art. 20 of the Provisional Measure No. 2.143-31, 2001, the Federal Economic Box will receive from the Union, by way of remuneration, the values listed in Annex II table.

§ 3º In the cases that it treats § 2º of this article, the difference between the value of the fee charged and the value paid for remuneration to the Federal Economic Box will be passed on to the Ministry of Finance's Office of Economic Monitoring.

§ 4º In the cases elated in § 2º of the art. 20 of the Provisional Measure No. 2.143-31, 2001, the value charged for the Supervisory Rate will be passed on to the Economic Follow-up Office.

Art. 51. The arts. 2º and 10 of Decree-Law No. 1,578 of October 11, 1977, pass vigorously with the following essay:

" Art. 2º The basis of calculating the tax is the normal price that the product, or its similar, would reach, at the time of export, in a sale under conditions of free competition in the international market, observed the standards dispatched by the Executive Power, upon act of the CAMEX-Exterior Chamber of Commerce.

.................................................................................................

§ 2º When the price of the product is difficult to ascertain or is likely to fluctuate sudden in the international market, the Executive Power, upon act of CAMEX, will set specific criteria or establish minimum-value tariff, for calculation basis ascertainment.

.................................................................................... " (NR)

" Art. 10. CAMEX will expedite complimentary standards to this Decree-Law, respected the provisions of § 2do art. 1, caput and § 2º of the art. 2, and arts. 3º and 9º. " (NR)

Art. 52. The single paragraph of the art. 1º of Law n8.085 of October 23, 1990, passes vigorously with the following essay:

" Single Paragraph. The President of the Republic will be able to bestor competence on CAMEX for the practice of the acts provided for in this article. " (NR)

Art. 53. The devices listed below in Law No. 9,019 of March 30, 1995, pass vigorously with the following changes:

" Art. 2º ................................................................

Single Paragraph. The terms "damage" and "domestic industry" should be understood as per the provisions of the Anti-dumping Agreements and the Compensation Subsidies and Rights Agreements, mentioned in art. 1, covering the producing companies of agricultural, mineral or industrial goods. " (NR)

" Art. 3º The exigability of provisional duties may be suspended, until final decision of the proceeding, at the discretion of the CAMEX, provided that the importer offers guarantee equivalent to the full value of the obligation and the other legal charges, which shall consist of in:

.................................................................................... " (NR)

" Art. 4º ................................................................

§ 1º The commitment referred to in this article shall be concluded before the Secretary of Commerce Exterior-SECEX from the Ministry of Development, Industry and Foreign Trade, submitted for the approval of CAMEX.

................................................................................... " (NR)

" Art. 5º Competes to SECEX, upon administrative procedure, ascertain the margin of dumping or the amount of subsidy, the existence of damage and the causal relationship between those. " (NR)

" Art. 6º Competes for CAMEX to fix provisional or definitive duties, as well as to decide on the suspension of the requirement for provisional duties, to which the art is referred. 3º of this Act.

Single Paragraph. The act of imposition of anti-dumping or Compensatory duties, provisional or definitive, should indicate the term of validity, the product reached, the value of the obligation, the country of origin or export, the reasons for which the decision was made, and, when couber, the name of the exporters. " (NR)

" Art. 9º ................................................................

I-provisional ones will be in duration not exceeding one hundred and twenty days, except in the case of rights anti-dumping, when, by decision of the CAMEX, they will be able to apply for a period of up to two hundred and seventy-seventing days, observed the provisions of the Anti-dumping Agreements mentioned in art. 1 ;

II-the approvals or homologated commitment will only remain in place during time and time necessary measure to eliminate or neutralize dumping practices and the granting of subsidies that are causing harm. In no hypothesis, they shall apply for more than five years, except where, in the case of revision, it is necessary to maintain the measure to prevent the continuation or resumption of dumping and the damage caused by the subject imports or subsidizing. " (NR)

" Art. 10. ..............................................................

Single Paragraph. Revenue arising from the collection of the anti-dumping and Compensatory Rights of which it treats this article, will be intended for the Ministry of Development, Industry and Foreign Trade, for application in the area of foreign trade, as per the guidelines established by CAMEX. " (NR)

" Art. 11. It is incumbent on the CAMEX to edit standards complementary to this Act, except for those relating to the warranty offer provided for in art. 3º and to the fulfilment of the provisions of the art. 7, which compete with the Ministry of Finance. " (NR)

Art. 54. The arts. 4º and 7º of Law No. 10,147 of December 21, 2000, pass vigorously with the following essay:

" Art. 4º Regarding the generator facts occurring between 1º of January and April 30, 2001, the presumed credit referred to in art. 3º will be determined by applying the sixty-five hundredths per cent and three per cent, respectively, in relation to the contribution to PIS/Pasep and Cofins, observed all the other standards set out in the arts. 1º, 2º and 3º. " (NR)

" Art. 7º This Act shall enter into force on the date of its publication, producing effects in relation to the generator facts occurring from 1º May 2001, re-salvaged the provisions of the art. 4º. " (NR)

Art. 55. The income tax incident at source as anticipation of the due in the Annual Adjustment Statement of the physical person or in relation to the period of ascertaining the legal person, not withheld and not collected by the tax officers by injunction force in warrant for security or in interim action, of early guardianship in action of another nature, or of a decision of merit, thereafter revoked, will subject to the provisions of this article.

§ 1º In the hypothesis of this article, the person physical or legal recipient of the income will be subject to payment:

I-of interest on arrears, incurred since the date of maturity originating in the obligation ;

II-of fine, from living or of office, from the thirtieth day subsequent to that of the revocation of the judicial measure.

§ 2º The accruals referred to in the preceding paragraph shall focus on tax not withheld in the conditions referred to in the caput.

§ 3º The provisions of this article:

I-does not exclude the incidence of income tax on the respective income, in the form established by the legislation of the said tax ;

II-applies in relation to the impeded shares from 1º May 2001.

Art. 56. It is instituted special IPI ascertaining scheme, for parcels corresponding to the transport of vehicles classified under heading No. 8703 and subheadings 8704.2 and 8704.3, of TIPI, in the terms and conditions to be established by the Secretary of the Federal Revenue Office.

Single Paragraph. The special regime:

I-will consist of assumed IPI credit, limited to three per cent of the value of that tax, serviced the formalities and operational standards set by the Office of the Federal Revenue Office ;

II-will be granted upon option and under the condition that, cumulatively:

a) the transport services are carried out or contracted exclusively by the establishment opting industrial ;

b) the respective values are launched in all output operations ;

c) transportation services understand the entirety of the suit, from the automaker to the site of delivery of the vehicle to the purchaser.

Art. 57. The disfulfilment of the ancillary obligations required under the art. 16 of Law No. 9,779, 1999, will entail the application of the following penalties:

I-R$ 5,000.00 (five thousand reais) for month-calendar, for legal persons who cease to provide, within the prescribed time limits, the information or clarifications requested ;

II-five per cent, not less than R$ 100.00 (one hundred reais), of the value of commercial transactions or of the financial operations, of the legal person or third parties in respect of which it is liable to tax, in the case of omitted information, inaccurate or incomplete.

Single Paragraph. In the hypothesis of legal person opting for SIMPLE, the values and the percentage referred to in this article will be reduced in seventy-per cent.

Art. 58. The import of products from Chapter 22 of the TIPI, related in act of the Federal Revenue Secretary, when subject to the seal of control that it treats art. 46 of Law No 4,502 of November 30, 1964 shall be effected with respect to the provisions of this Article, without prejudice to other requirements, including on the marketing of the product, provided for in specific legislation.

§ 1º For the purposes of the provisions of this article, the Registry of the Federal Revenue Office:

I-may require from importers of the products referred to in the caput the Special Registration to which refers to art. 1º of Decree-Law No. 1,593, of 1977 ;

II-will establish the hypotheses, conditions and requirements in which the control seals will be applied at the time of customs disembarking or remitted by the importer for sealing overseas, by the manufacturer ;

III-will expedition complimentary standards on compliance with the provisions of this article.

§ 2º In cases where the shipment of control seals for the exterior is authorized, apply, in what couber, the provisions contained in the arts. 46 a to 52 of Law No. 9,532, 1997.

Art. 59. You will also be able to benefit from donations, under the terms and conditions set forth by the inciso III of § 2º of the art. 13 of Law No. 9,249, 1995, the Organizations of the Civil Society of Public Interest-OSCIP qualified under the standards set out in Law No. 9,790 of March 23, 1999.

§ 1º The provisions of this article apply in relation to donations made from the year-calendar of 2001.

§ 2º To the entities referred to in this article shall not apply to the requirement laid down in Law No. 9,249, of 1995, art. 13, § 2, inciso III, paragraph "c".

Art. 60. The deductibility of the donations to which they refer to the inciso III of § 2º of the art. 13 of Law No. 9,249, 1995, and the previous article is conditional on the beneficiary entity having its public utility or OSCIP condition renewed annually by the competent body of the Union, upon formal act.

§ 1º The renovation of which treats the caput:

I-shall only be granted the entity that proves, before the competent organ of the Union, there met, in the calendar year prior to the application, all the requirements and conditions laid down ;

II-will produce effects for the subsequent calendar year to the one of its formalization.

§ 2º The acts of recognition issued by December 31, 2000 will produce effects on to donations received until December 31, 2001.

§ 3º The competent bodies of the Union shall, within the framework of their respective powers, expedition the acts necessary for renewal referred to in this article

Art. 61. From the 2001 calendar year, you can be deducted, observed the conditions and the global limit set in the art. 11 of Law No. 9,532, 1997, the contributions to private pension plans and to the Individual Scheduled Retirement Fund-FAPI, whose holder or quotistic is dependent on the declarant.

Art. 62. The option for the early settlement of the balance of inflationary profit, in the form provided for in art. 9º of Law No. 9,532, 1997, is to be formalized by June 30, 2001.

§ 1º The liquidation of which treats the caput can be effected in up to six monthly installments and successive, winning the first on June 30, 2001.

§ 2º The value of each monthly instalment, on the occasion of payment, will be increased by interest equivalent to the Referential Rate of the Special Liquidation and Custody System (SELIC), for federal securities, accumulated monthly, calculated from the date referred to in the preceding paragraph until the month prior to that of payment, and one per cent for the month in which the payment is being made.

§ 3º In the parcelial payment hypothesis, in the form of § 1, the option will be manifested by the payment of the first instalment.

Art. 63. In determining the basis of calculation of the incident income tax on values received in relation to survival for survival in life insurance policies, the values of the respective premiums paid, observed to be deducted, may be deducted legislation applicable to matter, in particular as to the subjection of the said income to the prescribed aliquots in the monthly progressive table and the annual adjustment declaration of the beneficial physical person, as well as the undue dismissal of the premium paid.

§ 1º As of 1º January 2002, income earned in the rescue of accumulated values in technical provisions regarding coverages for survival of life insurance will be taxed according to the required aliquots in the monthly progressive table and included in the beneficiary's adjustment statement.

§ 2º The basis for calculating the tax, pursuant to the preceding paragraph, will be the positive difference between the salvaged value and the sum of the respective premiums paid.

§ 3º In the case of parcelial receipt, in the form of income or partial rescue, the deduction of the award will be proportional to the value received.

Art. 64. The art. 25 of Decree No 70,235 of March 6, 1972, with the essay given by Law No. 8,748 of December 9, 1993, passes vigorously with the following essay:

" Art. 25. The trial of the tax requirement process or contributions administered by the Office of the Federal Revenue Office competes:

I-in first instance, to the Federal Revenue Offices of Judgment, deliberation bodies internal and collegiate nature of the Office of the Federal Revenue Office ;

...............................................................................................

§ 5º The Minister of State of the Farm will expedition the acts necessary for the suitability of the judgment to form referred to in the inciso I of the caput. " (NR)

Art. 65. The responsibility for the retention and pick-up of the income tax due by the avulent harbour workers, including those belonging to the category of the "tiers", is from the labor body of the port labour.

§ 1º The tax must be ascertained using the monthly progressive table, having as a basis of calculation the total of the value paid to the worker, regardless of the quantity of companies to which the recipient has provided service.

§ 2º The labor body manager is responsible for providing the beneficiaries with the " Comprovant of Income Paid and Retention of the Income Tax Withheld in the Source " and to present to the Registry of the Federal Revenue The Income Tax Declaration Withheld in the Source (Dirf), with the information relating to the income payable or crediting, well so from the income tax withheld at the source.

Art. 66. The suspension of IPI predicted in art. 5º of Law No. 9,826 of August 23, 1999 applies, too, to the import operations of the products listed there by industrial establishment manufacturer of components, systems, parts or parts intended for the assembly of the classified products in positions 8701 a to 8705 and 8711 of TIPI.

§ 1º The industrial establishment referred to in this article shall be subject to the collection of IPI suspended case if it does not destine the products the manufacturer of the vehicles referred to in the caput

§ 2º The provisions of § § 2º and 3º of the art. 5º of Law No. 9,826, 1999, applies to the suspension hypothesis that this article is concerned.

Art. 67. The fine corresponding to one per cent of the customs value of the goods, in the assumption of penalty-penalty reliance arising from infraction that it has not resulted in a lack or insufficiency of collecting federal tributes, is applied, on the basis of the art. 4º of Decree-Law No. 1,402 of October 21, 1969.

Single Paragraph. The fine that it treats this article will be due by the importer.

Art. 68. When there is evidence of infraction punishable by the penalty, the imported goods will be retained by the Office of the Federal Revenue Office, until the corresponding surveillance procedure is completed.

Single Paragraph. The provisions of this article shall apply in the manner to be disciplined by the Office of the Federal Revenue Office, which shall have on the maximum retention period, as well as the situations in which the goods may be delivered to the importer, prior to the conclusion of the surveillance procedure, upon the adoption of the necessary fiscal caution measures.

Art. 69. The acts practiced on the basis of the Provisional Measure No. 2.113-29, of March 27, 2001, shall be convalidated.

Art. 70. This Provisional Measure comes into effect on the date of its publication, producing effects:

I-from 1º April 2000, regarding the alteration of art. 12 of Decree-Law No. 1,593, of 1977, and the provisions of the art. 33 of this Provisional Measure ;

II-as far as the new essay of the arts is concerned. 4º to 6º of Law No. 9,718, from 1998, and to art. 42 of this Provisional Measure, in relation to the generator facts occurring from 1º July 2000, the date on which the effects of the constant standards of the arts cease. 4º to 6º of Law No. 9,718, from 1998, in its original essay, and of the arts. 4º and 5º of this Provisional Measure ;

III-as of 1º July 2001, regarding the provisions of the art. 64.

Art. 71. Stay revoked:

I-as of September 28, 1999, the inciso II of the art. 2º of Law No. 9,715 of November 25, 1998 ;

II-as of June 30, 1999:

a) the incisos I and III of the art. 6º of Supplementary Law No. 70 of December 30, 1991 ;

b) the art. 7º of the Supplementary Act No. 70, 1991, and the Supplementary Law No. 85 of February 15, 1996 ;

c) the art. 5º of Law No. 7,714 of December 29, 1988 and Law No. 9,004 of March 16, 1995 ;

d) the § 3º of the art. 11 of Law No. 9,432 of January 8, 1997 ;

e) the art. 9º of Law No. 9,493 of September 10, 1997 ;

f) the inciso II and the § 2º of the art. 1º of Law No. 9,701 of November 17, 1998 ;

g) the § 4º of the art. 2º and the art. 4º of Law No. 9,715 of November 25, 1998 ; and

h) the art. 14 of Law No. 9,779 of January 19, 1999 ;

III-as of 1º January 2000, the § § 1º to 4º of the art. 8º of Law No. 9,718 of November 27, 1998 ;

IV-the inciso XI and the letter "a" of the inciso XII of the art. 9º of Law No. 9,317 of December 5, 1996 ;

V-the inciso III of § 2º of the art. 3º of Law No. 9,718, 1998 ;

VI-the art. 32 of Provisional Measure No. 2.037-24 of November 23, 2000.

Brasilia, April 26, 2001 ; 180º of Independence and 113º of the Republic.

FERNANDO HENRIQUE CARDOSO

Everardo from Almeida Maciel

Marcus Vinicius Pratini of Moraes

Roberto Brant

ANNEX I

Value of the awards offered Value of the check-in fee

Up to R$ 1,000.00 from R$ 1,000.01 a to R$ 5,000.00 from R$ 5,000.01 a to R$ 10,000.00 from R$ 50,000.01 a to R$ 50,000.00 from R$ 50,000.01 a to R$ 100,000.00 100,000.01 a R$ 500,000.00 from R$ 500,000.01 a to R$ 1,667,000.00 above R$ 1,667,000.01 R$ 27.00 R$ 133.00 R$ 267.00 R$ 1,333.00 R$ 3,333.00 R$ 10,667.00 R$ 33,333.00 R$ 66,667.00

ANNEX II

Value of the premiums offered by the applicant Value of the remuneration of the Federal Economic Box

Up to R$ 1,000.00 from R$ 1,000.01 a to R$ 5,000.00 from R$ 5,000.01 a to R$ 10,000.00 from R$ 50,000.01 a to R$ 50,000.00 from R$ 50,000.01 a to R$ 100,000.00 100,000.01 a R$ 500,000.00 from R$ 500,000.01 a to R$ 1,667,000.00 above R$ 1,667,000.01 R$ 20.00 R$ 100.00 R$ 200.00 R$ 1,000.00 R$ 2,500.00 R$ 8,000.00 R$ 25,000.00 R$ 50,000.00