Provisional measure no. 2113-30, of 26 APRIL 2001 Amending the legislation of Social security contributions-COFINS, for programmes of Social integration and formation of the wealth of the public server-PIS/PASEP and Income tax, and other matters.
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 the rate of contribution to the Social integration programmes and training of the wealth of the public server-PIS/PASEP, due by the legal entities referred to in §1 of art. 22 of law No. 8212, of 24 July 1991, is reduced to 65 cents per 100 in relation to facts occurring generators from 1 February 1999.
Art. 2nd art. 3 of law No. 9718 of November 27, 1998, with the following wording: Art. 3º ................................................................
§ 2º ......................................................................
II-the reversals of provisions and credit recoveries downloaded as loss, which do not represent new ticket revenue, the positive result of the assessment of the value of equity investments and profits and dividends derived from investments valued at cost of acquisition, which has been included as revenue;
................................................................................................ paragraph 6 in determining the calculation basis of contributions to the PIS/PASEP and COFINS, the legal entities referred to in §1 of art. 22 of law No. 8212, 1991, in addition to the exclusions and deductions referred to in the preceding paragraph, may exclude or deduct: (I) in the case of commercial banks, investment banks, development banks, economic boxes, credit, financing and investment, mortgage companies, brokers, securities dealers, leasing companies and credit unions: a) expenses incurred on financial intermediation operations;
b) borrowings, expenses for transfer of funds from private institutions;
c) discount on placement of securities;
d) losses on fixed and variable income securities, except with actions;
e) losses with financial assets and goods in hedge operations;
II-in the case of private insurance companies, the value of the compensation for the losses incurred, effectively paid, deducted the amounts received as coinsurance and reinsurance, salvage and other reimbursements.
III-in the case of private pension entities, opened and closed, the income earned on investments intended for the payment of retirement benefits, pension, annuity and redemptions;
IV-capitalization companies, income earned on investments intended for the payment of ransom.
§ 7 The exclusions provided for in subparagraphs (III) and (IV) of the preceding subparagraph are restricted to income from financial investments provided by the guarantor assets of technical provisions, limited those assets to the amount of the aforesaid provisions.
§ 8 in determining the calculation basis of the contribution to the PIS/PASEP and COFINS may be deducted from the fundraising expenses incurred by legal entities which have as their object the securitization of credits: I-real estate, pursuant to law No. 9514, of 20 November 1997;
II-financial, regulation published by observed National Monetary Council. " (NR)
Art. 3 §1 of art. 1 of law No. 9701, November 17 1998, goes into effect with the following wording: "(1) it is prohibited the deduction of any administrative expense." (NR)
Art. 4 the provisions of art. 4 of law No. 9718, 1998, in its original version, applies only in relation to sales of gasoline except aviation gasoline, diesel and liquefied petroleum gas-LPG.
Sole paragraph. Sales of diesel oil that occurred from February 1, 1999, the multiplication factor laid down in the sole paragraph of art. 4 of law No. 9718, 1998, in its original version, is reduced from four to three integers and 33 cents.
Art. 5 units of processing natural gas and condensate and importers of fuels derived from oil, gasoline sales in relation to the automotive, diesel and LPG you do, are required to charge and collect, as taxpayers, contributions to the PIS/PASEP and COFINS, due by distributors and retailers, traders observed the same standards applicable to oil refineries.
Art. 6 the Social contribution on net profits-CSLL, established by Act No. 7689, of 15 December 1988, will be charged with the additional: I-four percentage points, in relation to facts occurring generators of 1 May 1999 to 31 January 2000;
II-one percentage point, in relation to facts occurring generators from 1 February 2000 to 31 December 2002.
Sole paragraph. The additional referred to in this article shall apply even if the estimated monthly payment provided for in art. 30 of law No. 9430, of 27 December 1996, the legal entities taxed based on a deemed income or arbitrated.
Art. 7 the CSLL rate, due by the legal entities referred to in art. 1, is reduced to 8% in relation to facts occurring generators from January 1, 1999, without prejudice to the application of the provisions of the previous article.
Art. 8 The legal entities referred to in art. 1, that have negative tax base and values added, temporarily, to net income, for the purpose of verification of the calculation basis of CSLL, corresponding to periods of investigation closed until 31 December 1998, may choose to carry, in their active, as credit with the same contribution compensable, the value equivalent to the sum of those 18% plots.
§1 the legal person opt for as provided in this article will not be able to compute the values that formed the basis for the calculation of that credit in determining the calculation basis of CSLL corresponding to any calculation period after 31 December 1998.
§ 2 the compensation of the claim referred to in this article may only be effected with up to 30% of the balance of the remaining INCOME, each period of calculation, after the compensation contemplated in art. 8 of law No. 9718, 1998, not being admitted, in any event, the refund of its value or your compensation with other taxes or contributions, in compliance with the standards issued by the internal revenue service of the Ministry of finance.
(3) the right to compensation referred to in the preceding paragraph shall be limited exclusively to the original value of the claim, not being admitted to adding any value as a restatement or interest.
Art. 9 the withholding tax on income paid or credited to the affiliate, branch, subsidiary or affiliate of a legal entity domiciled in Brazil, not compensated by virtue of the beneficiary be resident in country framed the provisions of art. 24 of Act No. 9430, 1996, can be compensated with the tax due on the taxable income of the array, or affiliate in Brazil when the results of the subsidiary, branch, subsidiary or related company, containing the said income, are computed in determining the taxable income of the legal entity in Brazil.
Sole paragraph. Apply tax compensation referred to in this article the provisions of art. 26 of law nº 9249, of 26 December 1995.
Art. 10. art. 17 of law No. 9779, of 19 January 1999, goes into effect plus the following paragraphs: "(1) the provisions of this article extends: I-to cases where the Declaration of constitutionality has been handed down by the Supreme Court, in extraordinary appeal;
II. the taxpayer or responsible favored by definitive judgment in tax matters, rendered under any grounds, in any degree of jurisdiction;
III-the sober proceedings until 31 December 1998, except those relating to implementation of the Union's Debt.
(2) payment in the form of the caput of this article shall apply to the exação on the triggering event: I-occurred from the date of publication of the first judgment of the full Court of the Federal Court Supreo, in the event of item I of the previous paragraph;
II-occurred from the date of publication of the judicial decision, in the event of item II of the previous paragraph;
III-achieved by request, in the event of item (III) of the preceding paragraph.
(3) the payment referred to in this article: I-matter in confession intractable debt;
II-constitutes extrajudicial confession, pursuant to arts. 348, 353 and 354 of the code of Civil procedure;
III-can be divided into up to six equal monthly and successive installments,, conquering the first within the same period set out in the chapeau to the payment in full and the other on the last working day of the subsequent months;
IV. with regard to taxes and contributions administered by the internal revenue service, can be made in single quota, until the last working day of the month of July 1999.
§ 4 The installment payments referred to in item (III) of the preceding paragraph shall be accrued interest equivalent to the reference rate of the Special System for settlement and custody SELIC, to federal securities-, accumulated monthly calculated from the expiration month of the first installment to the month preceding the payment and 1% in the month of payment.
§ 5 in the case of item (IV) of paragraph 3, the interest referred to in the preceding paragraph shall be calculated from the month of February 1999.
§ 6 payment under the conditions of this article may be biased, referring only to a particular object in the lawsuit, when this involved more than one object.
paragraph 7 in the case of partial payment, the provisions of sections I and II of §3 reaches only the amounts paid.
§ 8 applies the provisions of this article to the contributions collected by the National Social Security Institute-INSS. " (NR)
Art. 11. Extends the benefit of the exemption from statutory additions, in the art. 17 of law No. 9779, 1999, as amended by the preceding article, the payments made up to the last working day of the month of September 1999, in a single share of liabilities of any nature, by the internal revenue service or the Attorney-General of the National Treasury, enrolled or not in the Union's active debt, since until 31 December 1998 the taxpayer has filed any lawsuit where the request included the disclaimer debit, even if partially and under any plea.
(1) the exemption from statutory additions, in the caput of this article, does not involve fines or punitive and moratorium interest on arrears payable from the month of February 1999.
(2) the request for conversion in the judge made income where there is deposit in order to suspend the enforceability of the credit, or ensure the judgment is tantamount, for the purposes of the enjoyment of the benefit, the payment.
§ 3 the enjoyment of the benefit and the corresponding low of debt involved assumes administrative application to leader of the organ of the internal revenue service or the Attorney-General of the National Treasury responsible for its administration, accompanied by proof of payment or of the request for conversion into income.
§ 4 in the case of paragraph 2, the low of debt involved assumes, in addition to compliance with the provisions of the preceding paragraph, the effective conversion into income the amounts deposited.
§ 5 If the debt is partially solved or installment scheme, shall apply to the benefit provided for in this article only about the consolidated value remaining.
paragraph 6 the provisions of this article shall not refund of amounts paid, or compensation.
§7 judicial executions for the recovery of claims of national Treasury not suspend nor disrupt, in virtue of the provisions of this article.
§ 8 the period provided for in art. 17 of law No. 9779, 1999, is extended to the last working day of the month of February 1999.
§ 9 in relation to contributions collected by the INSS, the period referred to in the previous paragraph is extended to the last working day of the month of April 1999.
Art. 12. Shall be suspended from April 1 until 31 December 1999, the implementation of law No. 9363, of 13 December 1996, which established the assumed credit in the tax on industrialized products-IPI, as reimbursement of contributions to the PIS/PASEP and COFINS, levied 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 the PIS/PASEP will be determined based on the payroll, at a rate of 1% for the following entities: I-temples of any cult;
III-educational institutions and social services referred to in art. 12 of law No. 9532, of 10 December 1997;
IV-philanthropic character, institutions, cultural, scientific and recreational associations, referred to in art. 15 of law No. 9532 of 1997;
V-trade unions, federations and confederations;
VI-social services, created or authorized by law;
VII-supervisory councils of regulated professions;
VIII-private foundations and public foundations established or maintained by the Government;
IX-condominiums homeowners or commercial; and X-the Organization of Brazilian cooperatives-OCB and State organizations of cooperatives provided for in art. 105 and its paragraph 1 of law No. 5764, of 16 December 1971.
Art. 14. In relation to facts occurring generators from 1 February 1999, are exempt from COFINS revenues: I-of the resources received by way of transfer from the general budget of the Union, the States, the Federal District and the Municipalities, public companies and joint stock companies;
II-the export of goods to foreign countries;
III-the services provided the person or entity resident or domiciled abroad, which represents foreign ticket;
IV-the supply of goods or services for consumption or use in vessels and aircraft in international traffic, when payment is effected in convertible currency;
V-international transport of cargo or passengers;
I saw by Brazilian shipyards received in construction activities, conservation, modernization, conversion and repair of ships registered in the Special Register pre-registered or Brazilian-REB, established by law No. 9432, of 8 January 1997;
VII-goods transported freight between the Country and the outside world by vessels registered in REB, contemplated in art. 11 of law No. 9432, 1997;
VIII-of sales by the producer-seller to commercial export companies pursuant to Decree-Law No. 1248, of 29 November 1972, and subsequent amendments, provided for the specific purpose of export to the outside;
IX-of sales, with specific purpose of export to the outside, the exporting companies registered in the Ministry of foreign trade of the Ministry of development, industry and foreign trade;
X-concerning the activities of the entities mentioned in art. 13. paragraph 1 Are exempt from PIS/PASEP contributions to the revenue referred to in items (I) to (IX) of the chapeau.
(2) The exemptions provided for in the caput and the preceding paragraph does not reach sales revenue: I-the company established in the Western Amazon or free trade area;
II-the company established in export processing zone;
III-industrial plant for industrialization of products intended for export, under art. 3da law No. 8402, of 8 January 1992.
Art. 15. Cooperatives may, subject to the provisions of arts. 2 and 3 of law No. 9718, 1998, exclude from the calculation basis of COFINS and PIS/PASEP: I-the values passed on to members, arising from the commercialization of product they delivered to the cooperative;
II-the revenue from sale of goods and merchandise to members;
III-revenue arising from the rendering, the Associates, specialized services, apply in rural activity, relating to technical assistance, rural extension, training and the like;
IV-revenue arising from the processing, storage and associated production industrialization;
V-financial revenues arising from transfer of rural loans contracted with financial institutions, to the extent these burdens.
(1) for the purposes of the provisions of item II, the exclusion will reach only the revenues derived from the sale of goods and goods linked directly to economic activity developed by the associated and cooperative object.
(2) in respect of the operations referred to in items (I) to (V) of the chapeau: I-a contribution to the PIS/PASEP will be determined, also, in accordance with the provisions of art. 13;
II-will be accounted for by the cooperative, prominently and proven by skilled and reputable documentation, with the associated ID, the value of the operation, the kind of good or goods and quantities sold.
Art. 16. Cooperative societies to carry out transfer of values the legal person associated with, in the case provided for in subsection (I) of the preceding article, shall observe the provisions of art. 66 of law No. 9430, 1996.
Art. 17. Apply to charities and charities for social assistance, for the purpose of payment of the contribution to the PIS/PASEP in the form of art. 13 and enjoyment of exemption of COFINS, the provisions of art. 55 of law No. 8212, 1991.
Art. 18. payment of contribution to the PIS/PASEP and COFINS should be made until the last working day of the first fortnight of the month subsequent to the occurrence of the facts generators.
Art. 19. art. 2 of law No. 9715, of 25 November 1998, goes into effect plus the following § 6: "paragraph 6 the National Treasury Secretariat will contribute to the retention PIS/PASEP, due on the value of transfers contemplated in subsection III." (NR)
Art. 20. Legal entities subject to the taxation scheme based on deemed income can only adopt the scheme, for the purposes of the rate of contribution to the PIS/PASEP and COFINS, adopt the same criterion in relation to the income tax of legal persons and the CSLL.
Art. 21. The profits, income and capital gains earned abroad are subject to the incidence of CSLL, observed the standards of universal taxation that treat the arts. 25 to 27 of law No. 9249, 1995, arts. 15 to 17 of the Act No. 9430, 1996, and the art. 1 of law No. 9532 of 1997.
Sole paragraph. The balance of income tax paid abroad that exceed the compensatable value with the income tax due in Brazil, can be compensated with the CSLL payable by virtue of the addition to its calculation basis, profits from abroad, up to the limit increased as a result of this addition.
Art. 22. Applies to negative tax base CSLL pursuant to arts. 32 and 33 of Decree-Law No. 2341, of 29 June 1987.
Art. 23. Will be added to the net income, for the purpose of determining the profit of the farm, the portion of: I-has been compensated, to COFINS under art. 8 of law No. 9718, 1998, with the CSSL;
II-CSLL due, after the compensation referred to in the previous paragraph.
Art. 24. The capital gain arising from the sale of assets or rights and liquidation or redemption of investments, owned by natural person, acquired in any capacity, in foreign currency, shall be established in accordance with the provisions of this article, kept the other norms of the legislation in force.
(1) the provisions of this article, including the foreign currency kept in species.
(2) in the event of the transfer of foreign currency held in kind, tax will be calculated in the Declaration.
(3) the basis for calculation of the tax is the positive difference in real, between the value of the sale, liquidation or redemption and the acquisition cost of the asset or right, foreign currency kept in species or original value financial application.
paragraph 4 for the purposes of the provisions of this article, the value of sale, liquidation or redemption, when expressed in foreign currency, shall correspond to the quantity converted into United States dollar and then for real, using the value of the dollar for purchase, disclosed by the Central Bank of Brazil to the date of disposal, liquidation or redemption or, in the case of fixed-term or operation on the date of the receipt of each parcel.
§ 5 in the case of acquisition or application by a resident in the country, with income earned originally in foreign currency, the tax calculation base is the positive difference, in United States dollars, between the value of the sale, liquidation or redemption and the cost of purchase of the goods or the right, converted to Real using the value of the dollar for purchase , released by the Central Bank of Brazil to the date of disposal, liquidation or redemption, or, in the case of fixed-term or operation, on the date of the receipt of each parcel.
paragraph 6 does not affect the income tax on the gain realized on the disposal, liquidation or redemption: I-assets located overseas or representative of rights abroad, also of financial investments, acquired in any capacity, in the condition of non-resident;
II-foreign currency kept in species, whose total disposals, in the calendar year, is equal to or less than the equivalent of us $ 5000.
paragraph 7 for the purposes of calculation of capital gain referred to in this article may be used average prices of the dollar, in the form established by the internal revenue service.
Art. 25. The value received from a legal entity under public law by way of housing benefits, no member of the beneficiary's remuneration, replacing the right to use property, it is considered as of the same nature of this right, not subject to u.s. income tax at source or in the Declaration.
Art. 26. The basis for the calculation of income tax at source incident on reinsurance premiums ceded abroad is 8% of the amount paid, credited, delivered, or shipped.
Art. 27. Diplomatic missions and consular offices of permanent character, the permanent representations of international organs that Brazil join can, upon request, be compensated of IPI value of products purchased on the domestic market, intended for the maintenance, expansion or renovation of buildings of its use.
(1) in the case of diplomatic mission and consular Division, the provisions of this article shall apply only in the hypothesis in which the legislation of your country dispense, in relation to taxes imposed on the added value or retail sale, as appropriate, reciprocal treatment for missions or Brazilian offices are located, on a permanent basis in its territory.
§ 2 the compensation referred to in this article shall be made according to standards set by the internal revenue service.
Art. 28. Is responsible for the retention and by collecting taxes and contributions, resulting from investments in mutual funds, the legal person brokering resources, along with customers, to make those investments in funds managed by another legal person.
§1 the legal person mediator should remain resource registration and control system in magnetic media, which permits the identification of each client and the elements necessary for the calculation of taxes and contributions for him.
(2) the provisions of this article only applies to brokerage arrangements of resources governed by norms of the National Monetary Council.
Art. 29. The tax regime contemplated in art. 81 of law No. 8981, of 20 January 1995, foreign investors, individuals or legal entities, resident or domiciled abroad, which perform transactions on a future settlement referenced in agricultural products, futures and stock exchanges.
(1) the provisions of this article shall not apply to foreign investment from non-tribute to income or a tribute at a rate lower than 20%, which will be subject to the same rules laid down for the resident or domiciled in the country.
§ 2 Is responsible for the compliance with tax obligations arising out of the operations provided for in this article the Futures Exchange and goods in charge of the registration of the foreign investment in the country.
Art. 30. From January 1, 2000, monetary variations of credit rights and obligations of the taxpayer, according to the exchange rate, will be considered, for the purposes of determining the basis for the calculation of income tax, social contribution on net income, the contribution to the PIS/PASEP and COFINS, the determination of the profits of exploitation When the liquidation of the corresponding operation.
§1 the legal person's option, may be considered monetary variations in determining the calculation basis of all taxes and contributions referred to in the caput of this article, in accordance with the accrual basis.
(2) the option provided for in the first subparagraph shall apply to the entire calendar year.
§ 3 In case of a change in the criteria for the recognition of monetary variations, in subsequent calendar years, for the purpose of determining the basis for the calculation of taxes and contributions, will be subject to rules issued by the internal revenue service.
Art. 31. In determining the calculation basis of the contribution to the PIS/PASEP and COFINS may be deleted the portion of financial income arising from monetary variation credit rights and obligations of the taxpayer, according to the exchange rate, subject to taxation, according to the regime of competence relating to periods in the calendar year of 1999, the surplus value of the monetary variation effectively held , although the matching operation has already been settled.
Sole paragraph. The provisions of this article shall apply to the determination of the basis for the calculation of income tax and social contribution on net income payable by legal entities subject to the taxation scheme based on deemed income or arbitrated.
Art. 32. The arts. 1, 2, 6a and 12 of Decree-Law No. 1593, of 21 December 1977, amended by law No. 9822, 23 August 1999, with the following changes: "Art. 1º the manufacture of cigarettes 2402.20.00 code from the Incidence of tax on industrialized products-TIPI, approved by Decree No. 2092, of 10 December 1996, will be exercised exclusively by the companies that, with appropriate industrial establishments remain special record on the internal revenue service of the Ministry of finance.
(1) companies cigarette manufacturers will still have to be in the form of society and with the minimum capital established by the Secretary of Federal revenue.
(2) the granting of the registration will be special for industrial plant and will also, in the event of production, subject to the installation of automatic counters of the quantity produced and on the terms and conditions to be established by the internal revenue service, attesting the fiscal regularity by: I-the legal person applicant or holder of the registration;
II-of its partners, individuals, directors, managers, administrators and attorneys;
III-of legal persons of the legal entity controller referred to in item I, also of their respective partners, directors, managers, administrators and attorneys.
(3) the provisions of this article shall apply also to imports of cigarettes, except when intended for sale in France, the country store.
§ 4 the special registration is granted by authority designated by Secretary of Federal revenue.
paragraph 5 of the Act to refuse an application for special registration appeal to the Secretary of Federal Revenue, within 30 days of the date on which the taxpayer taking the rejection, being the final decision on the administrative level.
§ 6 the special registration may also be required of French industrialized or import other products, to be specified through the Act of Federal Revenue Secretary. " (NR)
"Art. 2 the special registration can be cancelled at any time by the licensor, if, after their grant, occur of the following facts: ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... § 2 in the case referred to in items I and II of the caput of this article, the company will be required to settle your tax situation or to submit clarifications and appropriate evidence within 10 days.
§ 3 the licensor registry authority shall decide on the origin of the clarifications and the evidence presented, issuing declaratory Act canceling the special registration, in the case of rejection or lack of regularization of the fiscal situation, acknowledging his decision to the company.
paragraph 4 shall also be issued declaratory Act unregistering especially if upon expiry of the period referred to in paragraph 2 without any manifestation of the interested party.
§ 5 of the Act that unregister especially appeal to the Secretary of Federal Revenue, without suspensive effect, within thirty days from the date of its publication, and final decision on the administrative level.
§ 6 the cancellation of authorisation or its absence implies, without prejudice to the requirement of taxes and contributions payable and the imposition of penalties on tax legislation and criminal law, seizure of the stock of raw materials, work in progress, finished products and packaging materials, within the establishment.
§ 7 the stock impounded in the form of the preceding paragraph may be released if, within 90 days, counted of the date of cancellation or of the lack of special registration is reinstated or awarded the record, respectively.
§ 8 shall be destroyed in accordance with the provisions of art. 14 of this decree-law, the seized products that have not been released, in accordance with the preceding paragraph.
§ 9 the provisions in this article also applies to other products whose producers or importers establishments are subject to special registration. " (NR)
"Art. 6º -A. .........................................................
Sole paragraph. In the case of national product, the package will contain, Furthermore, barcode, the standard established by the internal revenue service, and shall contain, at a minimum, brand information and the type of packing. " (NR)
"Art. 12. Cigarettes intended for export may not be sold or exposed for sale in the country, being the manufacturer required to print, typographically, or label on the packaging of each pack or 20 units as well as in the packages and other wrappers containing, in visible characters, the number of the national register of the legal entity-CNPJ.
§ 1 the presentation of cigarettes intended for the countries of South America and Central America, including the Caribbean, must contain, without prejudice to the requirement in the chapeau, the words "only for export-prohibited the sale in Brazil", admitted its replacement for saying exact correspondence with in another language.
(2) the provisions of the preceding paragraph also applies to packagings intended to sell for consumption or resale in vessels or aircraft in international traffic, including through ship ´ 's chandler.
(3) the provisions concerning the labelling or marking of products provided for in arts. 43, 44 and 46, caput, of law No. 4502, 30 November 1964, with changes of art. 1 of Decree-Law No. 1118, 10 August 1970, and of art. 1 of law No. 6137, November 7, 1974 in art. 1 of law No. 4557, of 10 December 1964, with changes of art. 2 of law No. 6137, in 1974, and in art. 6a of this decree-law shall not apply to cigarettes intended for export.
§ 4 the provisions of this article shall not preclude the requirements regarding the control seal. " (NR)
Art. 33. art. 4 of law n° 7798, of 10 July 1989, with the following wording: Art. 4 products subject to schemes contemplated in this law shall pay the tax once, except for the provisions of § 1:................................................................................................. § 1 when industrialization der, the tax will be due on output of the product: I-establishing the industrialize; and II-establishment now applies, whether industrial or equated with industrial, that you can credit if the tax levied in accordance with the previous paragraph.
§ 2 in case of industrialization, the now applies jointly with the industrial establishment responds by fulfilling the main obligation and legal additions.
(3) Subject to the payment of tax, provided that the responsible retail store wholesaler to own or keep products unattended evidentiary documentation of their origin, or their der output. " (NR)
Art. 34. § 3 of art. 1 of law No. 9532 of 1997, as amended by law No. 9959, 27 January 2000, with the following wording: "(3) are not deductible in determining taxable income and the calculation basis of the Social contribution on net income interest on the loans, paid or credited the subsidiary or affiliate, regardless of the place of their domicile , on value equivalent to the profits not provided by subsidiaries, domiciled abroad. " (NR)
Art. 35. In the case of sale the company comercial exportadora, with the specific purpose of export, the establishment of industrial products falling within subheading 2402.20.00 reserve IPI table-TIPI jointly and severally with the company responds comercial exportadora for payment of taxes, contributions and their legal Extras, payable as a result of non-completion of the export.
Sole paragraph. The provisions of the main clause also applies to products intended for use or consumption in vessels or aircraft in international traffic, including through ship's chandler.
Art. 36. The industrial establishments of products classified in headings 2202 and 2203 of the TIPI are subject to installation of flow meters and conductivity Analyzer equipment, also of apparatus for the control, registration and recording of measured quantitative, in the manner, conditions and deadlines set by the internal revenue service.
(1) the internal revenue service may: I-accreditation, by agreement, specialized governmental agencies and national organizations representing the manufacturers of beverages, which will be responsible for hiring, supervision and approval of installation, calibration services, maintenance and repair of equipment;
II-waive the installation of equipment provided for in this article, due to production limits or billing that fix.
§ 2 in the case of failure of any of the equipment referred to in this article, the taxpayer must report the occurrence to the unity of the internal revenue service having jurisdiction over your domicile tax, within 24 hours, and keep track of the volume of production while continue the disruption.
Art. 37. The industrial plant of the drinks subject to taxation by the IPI scheme that treats the law nº 7798, 1989, must present, on magnetic media, within the time limits, models and conditions established by the internal revenue service: I-table summary of the records of the flow meter and conductivity Analyzer, from the date of entry into operation of the equipment;
II-statement of the determination of the IPI.
Art. 38. Every calculation of tax, fines may be imposed as follows: (I)-50% of the commercial value of the goods produced, not less than 10000.00 R$ (10000): a) If, from the tenth day subsequent to deadline for the entry into operation of the system, the equipment referred to in art. 36 have not been installed on the grounds of preventing created by the taxpayer; and (b)) if the taxpayer fails to comply with any of the conditions referred to in paragraph 2 of art. 36;
II-worth R$ 10000.00 (10000) in the event of non-compliance with the provisions of the previous article.
Art. 39. Are the industrial commercial establishments establishment wholesalers purchasing of foreign origin products importing establishments classified in headings 3303 to 3307 of the TIPI.
Art. 40. The internal revenue service may establish ancillary obligations for legal entities choosers by integrated system of payment of taxes and contributions of micro-enterprises and small enterprises-SIMPLE, established by law No. 9317, of 5 December 1996, to carry out transactions involving the import of foreign products.
Art. 41. The maximum reduction of the adjusted net income, as provided for in art. 16 of law No. 9065, of 20 June 1995, does not apply to the result arising from the exploitation of rural activity, regarding the compensation of negative tax base CSLL.
Art. 42. Are reduced to zero rates of contribution to the PIS/PASEP and COFINS on gross revenues resulting from the sale of: (I)-gasoline except aviation gasoline, diesel, and LPG, earned by distributors and retail merchants;
II-alcohol for fuel purposes, when added to gasoline, earned by distributors;
III-alcohol for fuel purposes, earned by traders retailers.
Sole paragraph. The provisions of this article shall not apply to the chances of selling imported products, which are subject to the provisions of art. 6 of law No. 9718, 1998.
Art. 43. The companies manufacturers and importers of vehicles classified in heading 8432, 8433, 8701, 8702, 8703 and 8711, and subheadings 8704.2 and 8704.3, the TIPI for sales that they do, are required to charge and collect, in condition of substitutes, the taxpayer contribution to the PIS/PASEP and COFINS payable by traders retailers.
Sole paragraph. In the case of this article, the contributions shall be calculated on the selling price of the legal entity.
Art. 44. The value corresponding to the Provisional Contribution on Movement or transmission of values and credits and financial Rights-CPMF, not withheld and not paid by the institutions specified in law No. 9311 of 24 October 1996, by virtue of an injunction in injunction or precautionary action, early supervisory action of another nature, or merit decision subsequently withdrawn, should be retained and collected by these institutions, in the form set out in the following articles.
Art. 45. the institutions responsible for the retention and the recoil of the CPMF shall: (I)-to investigate and register the amounts due on the term of the judicial decision preclude the retention and the payment of the contribution;
II-to debit their customers-taxpayers, unless expressed otherwise: the rally) on September 29, 2000 with respect to injunctions, guardianship or merit decisions early, withdrawn by 31 August 2000;
(b)) on the 30th day subsequent to the revocation of judicial measure which took place from September 1, 2000;
III-collect National Treasure until the third business day of the week to the subsequent direct debit, the value of the contribution, plus interest and penalty moratorium, according to rules to be established by the internal revenue service;
IV. forward to the internal revenue service, within thirty days, counted of the date set for the direct debit, for taxpayers who came forward in the opposite direction to retention as well as those who benefit from judicial measure revoked, have closed their accounts before the dates referred to in paragraph 1(a) of item (II), as the case may be, containing the following information : a) name or business name of the taxpayer and its entry number in the register of Individuals-CPF or the national registry of legal entities-CNPJ;
b) value and timing of operations that were the basis of calculation and the value of the contribution due.
Sole paragraph. In the case of item (IV) of this article, the contribution is not subject to the limit set out in art. 68 of Act No. 9430, of 1996, and will be required by the taxpayer through the launch of craft.
Art. 46. Non-compliance with the obligations set out in arts. 11 and 19 of law No. 9311, 1996, subject to the legal entities referred to in art. 44 to parking tickets: I-R$ 5.00 (five dollars) per group of five inaccurate information, incomplete or omitted;
II-10000.00 R$ (10000 dollars) per month or fraction calendar, regardless of the penalty provided for in the previous paragraph, if the form or other standardized information is presented out of the given period.
Sole paragraph. Presented information, out of date, but before any procedure of craft, or if, after the subpoena, there is the presentation within this limit, the fines will be reduced to half.
Art. 47. The social assistance beneficent entity that provide false or inaccurate information that results in your improper framework in the event provided for in item V of the art. 3 of law No. 9311, 1996, 300% fine will be applied on the value that failed to be retained, regardless of any other administrative or criminal penalties.
Art. 48. art. 14 of law No. 9311, in 1996, with the following wording: Art. 14. in the case of release of Office, shall apply the provisions of arts. 44, 47 and 61 of Act No. 9430, December 27, 1996. " (NR)
Art. 49. The internal revenue service will download the additional standards necessary for compliance with the provisions of arts. 44 to 48, and may even change the time limits laid down in art. 45. Art. 50. Is created the supervision fee, in accordance with the table contained in paragraph 1 of this article, concerning the authorization and supervision of the activities contemplated in art. 20 of provisional measure no. 2,143-31, of 2 April 2001, and should focus on the value of the award, in the case of free distribution of prizes and raffle, or on the value of the plan, in the event of operations of people's savings, in the form and under the conditions to be laid down in the Act of the Minister of finance.
(1) the supervision fee referred to in the caput of this article shall be charged in the form of annex I.
§ 2 When the authorisation and supervision is made under the conditions laid down in paragraph 1 of art. 20 of provisional measure no. 2,143-31, 2001, the Caixa Economica Federal will receive the Union, by way of remuneration, the values contained in the table in annex II.
(3) in the cases contemplated in paragraph 2 of this article, the difference between the value of the fee charged and the amount paid by way of compensation to the Caixa Economica Federal will be passed on to the Secretariat for Economic Monitoring of the Ministry of finance.
§ 4 in the cases listed in paragraph 2 of art. 20 of provisional measure no. 2,143-31, 2001, the amount charged by way of supervision fee will be passed on to the Secretariat for Economic Monitoring.
Art. 51. The arts. 2nd and 10 of Decree-Law No 1578, of 11 October 1977, shall apply with the following wording: Art. 2 the basis for the calculation of the tax is the price that the product, or similar, would reach, at the time of export, in a sale in conditions of free competition in the international market, in compliance with the standards issued by the Executive power, by Act of the CAMEX-Chamber of foreign trade.
................................................................................................. § 2 When the price of the product is of difficult calculation or is liable to sudden fluctuations in the international market, the Executive power, by Act of the CAMEX, shall set specific criteria or establish the minimum value for the calculation of the basis of calculation.
"Art. 10. The CAMEX issue additional standards to this Decree-Law, the provisions of § 2 art. 1, caput and paragraph 2 of art. 2, and arts. 3rd and 9. " (NR)
Art. 52. The sole paragraph of art. 1 of law No 8,085, of 23 October 1990, with the following wording: "§ 1. The President of the Republic may grant jurisdiction to CAMEX for the acts provided for in this article. " (NR)
Art. 53. the following devices of law n° 9019, of 30 March 1995, with the following changes: "Art. 2º ................................................................
Sole paragraph. The terms "injury" and "domestic industry" shall be understood in accordance with the provisions laid down in the agreements on anti-dumping and Subsidies agreements and Compensatory Rights, referred to in art. 1, covering the companies producing agricultural goods, industrial or mineral. " (NR)
"Art. 3 the liability of provisional duties may be suspended until the final decision of the case, the discretion of the CAMEX, provided that the importer provides a guarantee equivalent to the full amount of the obligation and other legal charges, which will consist of: ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... " (NR)
"Art. 4................................................................ § 1 the commitment referred to in this article shall be concluded before the Secretariat of foreign trade-SECEX, Ministry of development, industry and foreign trade, subject to approval of the CAMEX.
"Art. 5 the administrative process by SECEX, determine the margin of dumping or the amount of subsidy, the existence of damage and the causal relationship between these. " (NR)
"Art. 6 the CAMEX fix the provisional or definitive duties, as well as decide on the suspension of enforceability of provisional duties, referred to in art. 3 of this Act.
Sole paragraph. The Act of imposition of anti-dumping or Countervailing duties, provisional or definitive, shall indicate the period of validity, the hit product, the value of the obligation, the country of origin or export, the reasons why the decision was taken, and, when applicable, the name of exporters. " (NR)
"Art. 9º ................................................................
I-the effect will be temporary not exceeding 120 days, except in the case of anti-dumping duties, when, by decision of the CAMEX, may be in force for a period of up to 270 days, subject to the provisions of us Antidumping Agreements, referred to in art. 1;
II-the definitive or approved commitment shall remain in force only as long as and to the extent necessary to eliminate or counteract dumping practices and the granting of subsidies which are causing injury. In no event, shall remain in force for more than five years, except where, in the case of revision, is necessary to maintain the measure to prevent the continuation or resumption of dumping and injury caused by the dumping or subsidy object imports. " (NR)
"Art. 10. ..............................................................
Sole paragraph. The revenue from the collection of anti-dumping duties and countervailing duties contemplated in this article, shall be intended for the Ministry of development, industry and foreign trade, for application in the area of foreign trade, according to guidelines established by the CAMEX. " (NR)
"Art. 11. The task of the CAMEX edit additional standards to this law, except those related to the provision of guarantee provided for in art. 3 and to compliance with the provisions of art. 7, racing to the Finance Ministry. " (NR)
Art. 54. The arts. 4 and 7 of law nº 10147, of 21 December 2000, with the following wording: Art. 4 in relation to facts which occurred between January 1, generators and 30 April 2001, the assumed credit referred to in art. 3 shall be determined by applying the tax rates of 65 cents for 100 and 3%, about, respectively, the contribution to the PIS/Pasep and Cofins, observed all other standards set out in arts. 1st, 2nd and 3rd. " (NR)
"Art. 7 this Act shall enter into force on the date of its publication, producing effects in relation to facts occurring generators from 1 May 2001, subject to the provisions of art. 4. " (NR)
Art. 55. The IRS incident at source as anticipation of due in the statement of annual Adjustment or physical person in relation to the period of verification of the legal entity, not withheld and not collected by tributaries by virtue of an injunction in injunction or precautionary action, early supervisory action of another nature, or merit decision subsequently repealed, subject to the provisions of this article.
§1 In chance of this article, the person or entity the beneficiary of income will be subject to the payment: I-interest incurred since the expiration date from the obligation;
II-fine for late payment or trade, from the 30th day subsequent to the repeal of the measure.
§ 2 The additions referred to in the preceding paragraph shall relate to tax not withheld under the conditions referred to in the caput.
(3) the provisions of this article: I-does not exclude the impact of income tax on their income, in the form established by the law of that tax;
II-applies in relation to actions filed from May 1, 2001.
Art. 56. Is established the special calculation of IPI, for the carriage of parcels vehicles classified under heading 8703 and subheadings 8704.2 and 8704.3, the TIPI, the terms and conditions to be established by the internal revenue service.
Sole paragraph. The special regime: I-will consist of presumed IPI credit, limited to 3% the value of this tax, met the formalities and operational standards laid down by the internal revenue service;
II-option and shall be granted on the condition that, cumulatively: a) the shuttles run or contracted exclusively by the industrial companies;
(b)) the respective values are released in all output operations;
c) transport services understand the entire path, since the automaker until the place of delivery of the vehicle to the purchaser.
Art. 57. The breach of ancillary obligations required under art. 16 of law No. 9779, 1999, will cause the application of the following penalties: (I)-R$ (5000) 5000.00 per calendar month, with regard to legal persons who fail to provide, within the time limit laid down, the information or clarification requested;
II-5%, not less than 100.00 R$ (100 dollars), the value of business transactions or financial operations of the legal entity or from third parties in respect of which it is responsible, in the case of omitted information, inaccurate or incomplete.
Sole paragraph. In the event of a legal person opting for the simple, the values and the percentage referred to in this article shall be reduced by 70%.
Art. 58. The importation of products of Chapter 22 of the TIPI, related in the Secretary of Federal Revenue Act, when subject to the control of seal that deals with the art. 46 of law No. 4502, 30 November 1964, will be carried out with observance of the provisions of this article, without prejudice to other requirements, including as regards the marketing of the product, provided for in specific legislation.
(1) for the purposes of the provisions of this article, the internal revenue service: I-may require importers of the products referred to in heading the Special Register referred to in art. 1 of Decree-Law No. 1593, 1977;
II-establish the chance, conditions and requirements in the control stamps will be applied at the time of customs clearance or sent by the importer for sealing abroad, by the manufacturer;
III-issue additional standards relating to compliance with the provisions of this article.
(2) In cases where the consignment is authorized to control seals to the outside, apply, what fits, the provisions contained in arts. 46 to 52 of law No. 9532 of 1997.
Art. 59. May also be benefiting from donations, according to the terms and conditions established by the item III of paragraph 2 of art. 13 of law No. 9249, 1995, Civil society organizations of public interest – OSCIP eligible according to the rules laid down in law No. 9790 of 23 March 1999.
(1) the provisions of this article shall apply in relation to donations made from the calendar year of 2001.
§ 2-the entities referred to in this article shall not apply to the requirement established in law No. 9249, 1995, art. 13, § 2, paragraph III, item "c".
Art. 60. The deductibility of donations referred to in item III of paragraph 2 of art. 13 of law No. 9249, of 1995, and the previous article is conditioned on the recipient entity has its public benefit or condition of OSCIP renewed annually by the competent organ of the Union, by means of formal act.
(1) the renewal of the caput: I-will only be granted the authority to check, before the competent organ of the Union, be fulfilled, in the calendar year prior to the request, with all the requirements and conditions laid down;
II shall take effect for the calendar year subsequent to its formalization.
(2) The acts of recognition issued until 31 December 2000 shall take effect in relation to donations received before 31 December 2001.
paragraph 3 the competent organs of the expedirão Union, in the framework of their respective competences, the necessary renewal acts referred to in this article.
Art. 61. From the calendar year of 2001, may be inferred, observed the conditions and the global limit set out in art. 11 of law No. 9532 of 1997, contributions to private pension plans and for the Scheduled Individual Retirement Fund-FAPI, whose holder or stockholder is dependent on the declarant.
Art. 62. The option for early settlement of the balance of inflationary profit, in the form provided for in art. 9 of law No. 9532 of 1997, should be formalized until 30 June 2001.
(1) the liquidation of the caput may be made up to six monthly and successive installments, winning the first on 30 June 2001.
(2) the value of each monthly payment, on the occasion of the payment, will be with interest equivalent to the reference rate of the Special System for settlement and custody (SELIC), to federal securities, accumulated monthly, from the date referred to in the preceding paragraph until the month preceding the payment, and 1% in respect of the month in which the payment is being effected.
§ 3 in case of payment in installments, in the form of § 1, the option will be manifested upon payment of the first installment.
Art. 63. In determining the basis for the calculation of income tax on amounts received as a result of coverage for survival in life insurance policies, may be deducted from the values of the respective prizes paid, observed the law applicable to the matter, particularly as regards the subjection of that income at the rates provided for in the table monthly and progressive to the Declaration of annual adjustment individual beneficiary as well as the indedutibilidade of the premium paid.
(1) as of January 1, 2002, the income earned on the accumulated values working in technical provisions regarding coverage for survival of life insurance will be taxed according to the rates provided for in the table included in the Declaration and progressive setting.
(2) the basis for calculation of tax, in accordance with the preceding paragraph, is the positive difference between the value and the sum of their redeemed prizes paid out.
§ 3 in case of receiving credit in the form of rent or partial rescue, the deduction of the award will be proportional to the value received.
Art. 64. The art. 25 of Decree No. 70235, of 6 March 1972, as amended by law No. 8748, of 9 December 1993, with the following wording: Art. 25. The trial demanding process of taxes or contributions administered by the internal revenue service shall: (I)-in the first instance, to the police stations of the Irs, internal administrative bodies and collegiate nature of the internal revenue service;
............................................................................................... § 5 the Minister of Finance shall send out the acts necessary for the adequacy of the trial to the form referred to in item I of the caput. " (NR)
Art. 65. The responsibility for the retention and payment of income tax due by the detached dock workers, including those belonging to the category of "valets", is the Manager of the labor work.
§ 1-the tax must be computed using the progressive table monthly, on the basis of calculating the total amount paid to the employee, regardless of the number of undertakings to which the recipient served.
§ 2 the organ Manager of labor is responsible for providing the beneficiaries "proof of income paid and retention of the withholding income tax" and submit to the internal revenue service the Declaration of withholding income tax (Charge), with information regarding income to pay or credit, and income tax withholding.
Art. 66. The suspension of the IPC provided for in art. 5 of law No. 9826, of August 23, 1999 applies, too, to importations of the products there referred to by industrial plant manufacturer of components, systems, parts or parts intended for Assembly of products classified in headings 8701 to 8705 and 8711 the TIPI.
(1) the industrial plant referred to in this article shall be subject to payment of the IPC suspended if not for the products the manufacturer of vehicles referred to in the caput.
(2) the provisions of §§ 2 and 3 of art. 5 of law No. 9826, 1999, applies to the hypothesis of suspension referred to in this article.
Art. 67. Applies to fine corresponding to 1% of the customs value of the goods, for relief of pain of confiscation of infraction that didn't work lack or insufficient payment of federal taxes, based on art. 4 of Decree-Law No. 1402, of 21 October 1969.
Sole paragraph. The fine contemplated in this article shall be payable by the importer.
Art. 68. When there is evidence of infringement punishable by confiscation, the imported goods will be retained by the internal revenue service, until it is completed the corresponding supervisory procedure.
Sole paragraph. The provisions of this article shall apply in order to be disciplined by the internal revenue service, which will have about the period of retention, the situations in which the goods may be delivered to the importer, prior to the conclusion of the monitoring procedure, by adopting the necessary measures of fiscal caution.
Art. 69. Get convalidados the acts performed on the basis of provisional measure no. 2,113-29 March 27, 2001.
Art. 70. This provisional measure shall enter into force on the date of its publication, effect: I-from April 1, 2000, relating to amendment of art. 12 of Decree-Law No. 1593, of 1977, and the provisions of art. 33 of this provisional measure;
II-as regards new wording of arts. 4 to 6 of law No. 9718, of 1998, and to art. 42 of this provisional measure, in relation to facts occurring generators from July 1, 2000, the date on which cease the effects of standards in the arts. 4 to 6 of law No. 9718, 1998, in his original essay, and the arts. 4 and 5 of this provisional measure;
III-from July 1, 2001, with respect to the provisions of art. 64. Art. 71. Are hereby repealed: (I)-from September 28 1999, item II of art. 2 of law No. 9715, of 25 November 1998;
II-from 30 June 1999: a) the sections I and III of art. 6 of complementary law No. 70, of 30 December 1991;
b) art. 7 of complementary law No. 70 of 1991, and the complementary law nº 85, of 15 February 1996;
c) art. 5 of law No. 7714, of 29 December 1988, and law No. 9004, of 16 March 1995;
d) § 3 of art. 11 of law No. 9432, of 8 January 1997;
and) art. 9 of law No. 9493, of 10 September 1997;
f) sub-item (II) and paragraph 2 of art. 1 of law No. 9701, of 17 November 1998;
g) paragraph 4 of art. 2 and art. 4 of law No. 9715, of 25 November 1998; and h) art. 14 of law No. 9779, of 19 January 1999;
III-from January 1, 2000, §§ 1 to 4 of art. 8 of law No. 9718 of November 27, 1998;
IV-title XI and XII of item "a" of art. 9 of law No. 9317, of 5 December 1996;
V-the item III of paragraph 2 of art. 3 of law No. 9718, 1998;
I saw the art. 32 of the provisional measure no. 2,037-24, of 23 November 2000.
Brasília, 26 April 2001; 180 degrees of independence and 113 of the Republic.
FERNANDO HENRIQUE CARDOSO Everardo Daniel Marcus Vinicius Pratini de Moraes M Roberto Brant annex I Value of prizes offered supervision fee value up to 1000.00 to R$ R$ the R$ of 5000.00 1000.01 5000.01 R$ the R$ of 10000.01 the R$ R$ 10000.00 50000.00 of R$ 50000.01 the R$ of R$ the R$ 100,000.01 100,000.00 500,000.00 of 500,000.01 R$ the R$ 1,667,000.00 R$ 1,667,000.01 R$ up R$ R$ R$ 27.00 133.00 267.00 R$ 3333.00 R$ 1333.00 10667.00 R$ 33333.00 R$ 66667.00 ANNEX II Value of rewards offered by the applicant the compensation Value of Caixa Econômica Federal Until R$ of R$ the R$ 1000.01 1000.00 5000.00 of R$ the R$ of 10000.00 5000.01 R$ 10000.01 the R$ R$ 50000.01 of the R$ 50000.00 100,000.00 of R$ the R$ of 500,000.00 100,000.01 R$ 500,000.01 the R$ 1,667,000.00 R$ 1,667,000.01 R$ up 20.00 100.00 200.00 R$ R$ R$ R$ R$ R$ 1000.00 2500.00 8000.00 25000.00 R$ 50000.00