Law No. 11774, Of 17 September 2008

Original Language Title: Lei nº 11.774, de 17 de Setembro de 2008

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Law No. 11774, of 17 SEPTEMBER 2008.
Changes to federal tax laws, by modifying the laws on 10865 of April 30, 2004, 11196 of 21 November 2005, 11033, of 21 December 2004, 11484, of 31 May 2007, 8850, of 28 January 1994, 8383, of 30 December 1991, 9481, of 13 August 1997, 11051, 29 December 2004 , 9493, September 1997 10, 10925, 23 July 2004; and other matters.
The PRESIDENT of the REPUBLIC do I know that the National Congress decrees and I sanction the following law: Art. 1 legal entities may opt for discount, within 12 (twelve) months, claims the contribution to the PIS/Pasep and contribution to the Social security financing-COFINS that treat the item III of paragraph 1 of art. 3 of law 10637 of December 30, 2002, the item III of paragraph 1 of art. 3 of law 10833 of 29 December 2003, and paragraph 4 of art. 15 of law No. 10865 of April 30, 2004, in the case of acquisition of machinery and equipment for the production of goods and services.
§ 1 the credits referred to in this article shall be determined by applying, each month, of the rates referred to in the caput of the art. 2 of law 10637 of December 30, 2002, and in the caput of the art. 2 of law 10833 of 29 December 2003, on the value corresponding to 1/12 (round 1 12) the acquisition cost of the asset.
§ 2 the provisions of this article shall apply to the new goods purchased or received from the month of May 2008.
Art. 2nd Is suspended the requirement of contribution to the PIS/Pasep, contribution to the PIS/Pasep-imports and Cofins, Cofins-imports, in case of sale or import, when intended for short sea shipping and port and maritime support, for the legal entity previously enabled on the terms and conditions to be laid down by the internal revenue service of Brazil of: (I)-fuel oil, bunker type, MF-Marine Fuel, falling within code 2710.19.22;
II-fuel oil, bunker type, MGO-Marine Gas Oil, 2710.19.21 code; and III-fuel oil, bunker, ODM-type Marine Diesel Oil, 2710.19.21 code.
§ 1 the legal person does not allocate the products referred to in subparagraphs of the caput of this article to short sea shipping or port and maritime support is required to collect the unpaid contributions due to the suspension of this article, plus interest and penalty on late payments, in the form of law, counting from the date of acquisition or import Declaration registry-DI , provided that: (I)-taxpayer, regarding the contribution to the PIS/Pasep-imports and Cofins-imports;
II-responsible, in relation to the contribution to the PIS/Pasep and Cofins.
§ 2 in case of not being effected the payment in the form of § 1 of this article, it will be the launch of craft, with interest and application of the fine in the caput of the art. 44 of the law on 9430, of 27 December 1996.
§ 3 The invoices relating to the sale of the caput of this article shall be included in the expression? Sale of fuel oil, bunker type, made with suspension of PIS/Cofins?, with the specification of the corresponding device and the tax code of the product.
Art. 3 The arts. 8, 28 and 40 of the law on 10865 of April 30, 2004, shall take effect as follows:? Art. 8o .........................................................................
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§ 12. ..............................................................................
I-materials and equipment, including parts, parts and components, intended for the construction work, maintenance, modernisation, repair or conversion of ships registered or pre-registered in the Special Registry;
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XVII-products 8402.19.00 code of the NCM-NCM, for use in Thermonuclear power plants-generating power for UTN the national interconnected System.
...................................................................................? (NR)
? Art. 28. .......................................................................
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X-materials and equipment, including parts, parts and components, intended for the construction work, maintenance, modernisation, repair or conversion of ships registered or pre-registered in the Special Registry;
....................................................................................
XIV-products classified under heading 87.13 of NCM-NCM.
Sole paragraph. The Executive power will regulate the provisions of sections IV, X, XIII and XIV of the caput of this article? (NR)
? Art. 40. ...................???? .......................................
.....................................................................................
§ 6o-A. The suspension of this article reaches the freight revenue as well as revenue received by the multimodal transport operator, concerning legal person primarily hired freight exporter in the internal market for transport within the national territory: ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ..? (NR)
Art. 4 The arts. 2, 13, the item III of the caput of the art. 17 and the art. 26 of the law on 11196 of 21 November 2005, shall take effect as follows:? Art. 2nd is beneficiary of the legal entity's top selling rep who performs mainly software development activities or the provision of information technology services, and that, on the occasion of your choice by's top selling Rep, take commitment to export less than 60% (60%) of its annual gross revenues derived from the sale of the goods and services contemplated in this article.
................................................................................................ § 2 executive power can reduce up to 50% (50%) the percentage referred to in the caput of this article.
§ 3 (repealed)? (NR)
? Art. 13. Is beneficiary of the legal person mainly exporting Recap, so considered one whose gross revenue resulting from export to the outside, in the calendar year immediately preceding the accession to Recap, there's been equal to or greater than 70% (70%) of your total gross revenue from sale of goods and services in the period and take commitment to maintain this percentage of export during the period of 2 (two) calendar years.
................................................................................................. § 2 the legal entity in the beginning of activity or who has not reached the previous year the export revenue percentage required in the caput of this article may be eligible to Recap since take commitment to obtain, within 3 (three) calendar years, gross revenue resulting from export abroad of at least 70% (70%) of your total gross revenue from sale of goods and services.
................................................................................................. § 4 For legal entities that manufacture the products listed in art. 1 of law No. 11529, of October 22 2007, the percentages that treat caput and paragraph 2 of this article shall be reduced to 60 percent (60 percent).
§ 5 the Executive branch can reduce up to 60% (60%) the percentages of that deal with the caput and paragraph 2 of this article.? (NR)
? Art. 17. ....................................................................................
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III-full depreciation in the year of acquisition of machinery, equipment, apparatus and instruments, new, intended for use in the activities of technological research and development of technological innovation, for the purpose of calculation of the IRPJ and CSLL;
........................................................................................? (NR)
? Art. 26.................................................................................... § 1 the legal person referred to in the caput of this article, in relation to the activities of computer science and automation, you will be able to deduct, for the purpose of determining the taxable income and the tax base CSLL, the value corresponding to up to 160% (160%) of the expenditure made during the period of investigation with technological research and development of technological innovation.
§ 2 the deduction referred to in paragraph 1 of this article may reach up to 180% (180%) of the expenditure on the basis of the number of employees hired by the legal person researchers, in order to be set in regulation.
§ 3 from the period of investigation on which the deduction referred to in paragraph 1 of this article, the value of the depreciation or amortisation relating to expenditures, as the case may be, registered in bookkeeping should be added to the net income for purposes of determining taxable income.
§ 4 the legal person referred to in the caput of this article engage in other activities besides those that generated the benefits there referred to may enjoy in relation to those activities, the benefits of this Chapter? (NR)

Art. 5 The arts. 14:15 of the law on 11033, of 21 December 2004, shall take effect as follows:? Art. 14. .......................................................................
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§ 8o The provisions in the caput of this article applies also to goods used in transportation of goods on railways, classified in heading 86.01, 86.02 and 86.06 the NCM, and on track and other elements of railways, classified under heading 73.02 of the NCM, related by the Executive branch.
...................................................................................? (NR)
? Art. 15......................................................................... § 1 Can still be receiving the Report the operator of rail transport.
§ 2 the Secretariat of Federal revenue of Brazil shall establish the requirements and procedures for enabling beneficiaries to Report? (NR)
Art. 6 the heading of art. 3 of Law on 11484, of 31 May 2007, goes into effect as follows:? Art. 3 in the case of sale on the domestic market or import of machines, apparatus, instruments and equipment, for incorporation into the fixed assets of the acquiring legal entity within the internal market or importer, for activities in items I and II of the caput of the art. 2 of this law, are reduced to 0 (zero) tax rates: ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ..? (NR)
Art. 7th art. 1 of law No. 8850, of 28 January 1994, goes into effect as follows:? Art. 1 the period of calculation of the tax on industrialized products-IPI, incident at the exit of the products of the industrial premises or similar industrial, monthly.
§ 1 the provisions in the caput of this article shall not apply to products falling within code table 2402.20.00 IPI tax-approved by Decree No. 6006 TIPI, of 28 December 2006, in respect of which the period of calculation is decendial.
§ 2 the provisions of this article shall not apply to IPI incident at customs clearance of imported products? (NR)
Art. 8. The art. 52 of Law 8383, of 30 December 1991, shall take effect as follows:? Art. 52. .......................................................................
I-tax on industrialized products-IPI: a) in the case of the products classified within 2402.20.00 code, the NCM-NCM, until the third (3rd) business day of the 10-day period subsequent to the occurrence of the facts generators;
b) (withdrawn);
c) in the case of other products, until the last working day of the subsequent fortnight the month of occurrence of facts generators;
............................................................................................. § 3 the provisions of item I of the caput of this article shall not apply to IPI incident at customs clearance of imported products? (NR)
Art. 9th art. 1 of law No. 9481, of 13 August 1997, is replaced with the following writing:? Art. 1o ........................................................................
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III-amounts paid, credited, delivered, used or remitted abroad: a) as a result of expenditure on market research, as well as rentals and leases of stands and places for exhibitions, fairs and similar conclaves, including promotion and advertising in the context of these events, to Brazilian products and services and to promote Brazilian tourist destinations;
b) by Federal Executive authorities concerning the hiring of services intended to promote Brazil abroad;
.............................................................................................
XII-amounts paid, credited, delivered, or employees sent abroad by the Brazilian exporter, relating to storage costs, handling and transport of cargo and issuing of documents performed abroad.
Sole paragraph. In the case of sections II, III, IV, VIII, X, XI and XII of the caput of this article, shall be subject to conditions, the forms and deadlines established by the Executive Branch? (NR)
Art. 10 the art. 1 of law No. 11051, 29 December 2004, goes into effect as follows:? Art. 1 legal entities taxed based on taxable income may use credit on the Social contribution on net income-INCOME TAX, at the rate of 25% (25%) of the accounting depreciation of machines, apparatus, instruments and equipment, new, related regulations, purchased between October 1, 2004 and December 31, 2010 for the fixed assets and employees in industrial process.
...................................................................................? (NR)
Art. 11 for the purpose of determining the income tax, industrial companies and vehicle manufacturers of auto parts will be entitled to accelerated depreciation, calculated by applying the rate of depreciation usually admitted, multiplied by 4 (four), without prejudice to the normal depreciation of machinery, equipment, apparatus and instruments, new, related to regulation, acquired between 1 May 2008 and 31 December 2010 , intended for fixed assets and employees in industrial process.
§ 1 the accelerated depreciation of the caput of this article shall constitute exclusion of net income for purposes of determining the taxable income and will be carried in the book-tax calculation of taxable income.
§ 2 the total accumulated depreciation, including normal and expedited, may not exceed the cost of purchase of the goods.
§ 3 from the period of calculation in reached the limit referred to in paragraph 2 of this article, the value of the normal depreciation, registered in bookkeeping, will be added to the net income for purposes of determining taxable income.
§ 4 the accelerated depreciation of the caput of this article shall be calculated before the application of accelerated depreciation coefficients provided for in art. 69 of law No. 3470, November 28 1958.
Art. 12 for the purposes of determining the income tax, the corporate capital goods manufacturers, without prejudice to the normal depreciation, will be entitled to accelerated depreciation, calculated by applying the rate of depreciation usually admitted, multiplied by 4 (four), the machinery, equipment, apparatus and instruments, new, purchased between May 1, 2008 and December 31, 2010 for the fixed assets and employees in industrial process.
§ 1 the accelerated depreciation of the caput of this article shall constitute exclusion of net income for purposes of determining the taxable income and will be carried in the book-tax calculation of taxable income.
§ 2 the total accumulated depreciation, including normal and expedited, may not exceed the cost of purchase of the goods.
§ 3 from the period of calculation in reached the limit referred to in paragraph 2 of this article, the value of the normal depreciation, registered in bookkeeping, will be added to the net income for purposes of determining taxable income.
§ 4 The capital goods and the machinery, equipment, apparatus and instruments for dealing with this article shall be listed in regulation.
§ 5 the accelerated depreciation of the caput of this article shall be calculated before the application of accelerated depreciation coefficients provided for in art. 69 of law No. 3470, November 28 1958.
Art. 13 (vetoed) Art. 14 the aliquots in items I and III of the caput of the art. 22 of law 8212 of July 24, 1991, in relation to companies providing information technology services-TI and of information and communication technology-ICT, are reduced by subtracting 1/10 (one tenth) of the percentage corresponding to the ratio between the gross revenues from sale of services to the foreign market and the total gross revenue from sales of goods and services After the exclusion of taxes levied on the sale, subject to the provisions of this article.
§ 1 for the purposes of the provisions of this article shall be considered the revenue received in the 12 (twelve) months immediately prior to each calendar quarter.
§ 2 the rate established in the form of caput and § 1 of this article shall be applied uniformly in the months of the calendar quarter.
§ 3 in case of company in beginning of activities or without export revenues until the date of publication of this law, the determination of the § 1 of this article may be carried out on the basis of less than 12 (twelve) months, subject to the minimum of 3 (three) months prior.
§ 4 (1) for the purposes of the caput of this article, it services and ICT: I-analysis and systems development;
II-programming;
III-data processing and similar products;
IV-development of computer programs, including electronic games;
V-licensing or assignment of right to use computer programs;
VI-consulting and computer consulting;
VII-computer technical support, including installation, configuration and maintenance of computer programs and databases; and VIII – planning, preparation, maintenance and updating of electronic pages.
§ 5 the provisions of this article also applies to companies that provide call center services.

§ 6 transactions not related services in §§ 4 and 5 of this article shall not be computed on gross revenues from sale of services to the foreign market.
§ 7 in the case of companies that provide services specified in §§ 4 and 5 of this article, the values of the contributions to third parties, as well understood other entities or funds, are reduced in percentage referred to in the caput of this article, subject to the provisions of §§ 1 and 3 of this article.
§ 8 The provisions of § 7 of this article shall not apply to the contribution for the National Education Development Fund – FNDE.
§ 9 To do justice to the reductions that treat caput and paragraph 7 of this article, the company shall: (I)-deploy environmental risk prevention program and occupational diseases arising from professional activity, according to criteria established by the Ministry of Social Welfare; and II-performing counterparts in terms of training staff, investments in research, development and technological innovation and quality certification.
§ 10. The Union will compensate the Fund of the General Social Security Scheme, of which deals with the art. 68 of the complementary law in 101, of 4 May 2000, at the value corresponding to the estimate of pension waiver due to the exemption contemplated in this article, so as not to affect the calculation of the financial result of the General Social Security Scheme.
§ 11. Non-compliance with the requirements of paragraph 9 of this article shall entail the loss of the right of the reductions that treat caput and paragraph 7 of this article demanded the payment of the difference in contributions with the appropriate legal additions.
§ 12. The provisions of this article shall apply for a period of 5 (five) years, counted from the 1st (first) day of the month following that of publication of the regulation referred to in paragraph 13 of this article, this term may be renewed by the Executive branch.
§ 13. The provisions of this article shall be regulated by the Executive branch.
Art. 15 art. 10 of law no 9493, of 10 September 1997, goes into effect plus the following § 2, becoming the current single paragraph in § 1:? Art. 10. Is the incidence of IPI in the acquisition, held by Brazilian shipyards, materials and equipment, including parts, parts and components, intended for the construction work, maintenance, modernisation, repair or conversion of ships registered or pre-registered on the REB.
§ 1 are ensured the maintenance and use of the said tax credits relating to raw materials, intermediate products and packaging material, effectively employed in industrialization of goods specified in this article.
§ 2 the suspension provided for in this article becomes 0 (zero) rate after the incorporation or use of the goods purchased in the construction, maintenance, modernisation, conversion or repair of vessels for which they are intended, as a regulation to be issued by the Executive Branch? (NR)
Art. 16 (vetoed) Art. 17 for the purposes of performance of the export commitment in suspensive customs regimes for industrialization to export domestic products purchased domestically with suspension of payment of taxes pursuant to paragraph 1 of art. 59 of law 10833 of 29 December 2003, may be replaced by other domestic products of the same kind, quality and quantity, purchased on the domestic market without suspension of payment of taxes, in terms, limits and conditions established by the Executive branch.
Art. 18 (vetoed) Art. 19 the art. 54 of law No. 11196 of 21 November 2005, with the following:? Art. 54. If the registry import declaration-DI the legal entity comercial importadora, enabled the arrangements contemplated in art. 52 of this law, does not know the destination of the packaging, the payment of the contribution to the PIS/Pasep-imports and Cofins-imports will be done by estimate based on sales of the last 3 (three) months.
............................................................................................. § 2 If, during the period of 12 (twelve) months preceding the month of importation, on the basis of the estimate, for 4 (four) months of consecutive computation or 6 (six) alternating occur each month the gathering less of contribution to the PIS/Pasep-imports and Cofins-imports exceeding 20% (20%) of the amount due, the legal person shall be excluded from the regime comercial importadora.? (NR)
Art. 20 (vetoed) Art. 21 (vetoed) Art. 22 this Act shall enter into force on the date of its publication, effect, in relation to: (I) art. 7 and 8, from the 1st (first) day of the month of June 2008;
II-other items, from the date of its publication.
Art. 23 Are hereby repealed: (I)-art. 2 of law no 9493, of 10 September 1997; and II-§ 3 of art. 2 and art. 3 of law No. 11196 of 21 November 2005.
Brasília, 17 of September 2008; 187o of independence and 120(1) of the Republic.

LUIZ INACIO LULA DA SILVA Guido Mantega

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