LEI No. 11,774, DE September 17, 2008.

Altera federal tax legislation, modifying the Laws n^those 10,865, April 30, 2004, 11,196, November 21, 2005, 11,033, December 21, 2004, 11,484, May 31, 2007, 8,850, January 28, 1994, 8,383, December 30, 1991, 9,481, 9,481, 9,481 August 1997, 11,051, December 29, 2004, 9,493, September 10, 1997, 10,925, of July 23, 2004 ; and gives other arrangements.

THE PRESIDENT OF THE REPUBLICI make it known that the National Congress decrees and I sanction it following Law:

Art. 1^o Legal persons will be able to opt for the discount, within 12 (twelve) months, of the Contribution credits for PIS/Pasep and Contribution to Social Security-COFINS Financing of which treat the inciso III of § 1^o of the art. 3^o of Law n^o 10,637, of December 30, 2002, the inciso III of § 1^the of art. 3^o of Law n^o 10,833, of December 29, 2003, and § 4^o of art. 15 of Law n^o 10,865 of April 30, 2004 in the acquisition hypothesis of machinery and equipment intended for the production of goods and services.

§ 1^o Credits that it treats this article will be ascertained by application, each month, of the aliquots referred to in the art caput. 2^o of Law n^o 10,637, of December 30, 2002, and in the art caput. 2^o of Law n^o 10,833 of December 29, 2003 on the value corresponding to 1/12 (one twelve avos) of the cost of purchasing the good.

§ 2^o The provisions of this article apply to new goods acquired or received from of the month of May 2008.

Art. 2^o It is suspended the requirement of Contribution to PIS/Pasep, from Contribution to PIS/Pasep-Import, Cofins and Cofins-Import, in the case of sale or import, when intended for the navigation of cabotage and port and maritime support, for the legal person previously empowered, in the terms and conditions to be fixed by the Office of the Federal Revenue Office of Brazil, from:

I-fuel oil, bunker type, MF-Marine Fuel, rated in code 2710.19.22 ;

II-fuel oil, bunker type, MGO-Marine Gas Oil, classified in code 2710.19.21 ; and

III-fuel oil, type bunker, ODM-Marine Diesel Oil, classified in code 2710.19.21.

§ 1^o The legal person who does not target the products referred to in the incisos of the caput of this article to the navigation of cabotage or port and sea support shall be obliged to collect the unpaid contributions in function of the suspension of which this article, plus interest and fine of living, in the form of the law, counted as of the date of the acquisition or record of the Import Declaration-DI, in the condition of:

I-taxpayer, in relation to Contribution to PIS/Paster-Import and Cofins-Importation ;

II-responsible, in relation to the Contribution to the PIS/Pasep and the Cofins.

§ 2^o On the assumption that the pickup in the form of § 1^the of this article, it will be up to launch of trade, with interest application and the fine of which it treats the art caput. 44 of Law n^o 9,430, of December 27, 1996.

§ 3^o In the tax notes relating to the sale of which this article covers the caput should see the expression?Sale of fuel oil, bunker type, effected with PIS/Cofins Suspension?, with the specification of the corresponding legal device and the tax code of the product.

Art. 3^o The arts. 8^o, 28 and 40 of Law n^o 10,865, of April 30, 2004, pass vigorously with the following essay:

?Art. 8^o .........................................................................

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§ 12. ..............................................................................

I-materials and equipment, including parts, parts and components, intended for employment in the construction, conservation, modernization, conversion or repair of vessels registered or pre-registered in the Special Register

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XVII-products classified in the code 8402.19.00 of the Mercosur-NCM Common Nomenclature for use in Thermonuclear Power plants-UTN electric power generators for the National Interlinked System.

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?Art. 28. .......................................................................

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X-materials and equipment, including parts, parts and components, intended for employment in the construction, conservation, modernization, conversion or repair of vessels registered or pre-registered in the Special Register

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XIV-products classified in heading 87.13 of the Common Nomenclature of the Mercosur-NCM.

Single Paragraph. The Executive Power shall regulate the provisions of the incisos IV, X, XIII and XIV of the caput of this article.? (NR)

?Art. 40. ................... ???? .......................................

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§ 6^o-A. The suspension of this article achieves freight revenue as well as revenues earned by the multimodal transport operator, relating to freight contracted by the preponderantly exporter legal person in the domestic market for the transport within the national territory of:

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Art. 4^o The arts. 2^o, 13, the inciso III of the art caput. 17 and the art. 26 of Law n^o 11,196, of November 21, 2005, pass vigorously with the following essay:

?Art. 2^o It is beneficial to the Repes the legal person who preponderantly exercises the activities of developing software or providing information technology services, and who, on the occasion of their option by the Repes, assume commitment of export equal to or greater than 60% (sixty per cent) of its annual gross income arising from the sale of the goods and services of which this article is concerned.

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§ 2^o The Executive Power can reduce to up to 50% (fifty per cent) the percent of which treats the caput of this article.

§ 3^o (Revoged).? (NR)

?Art. 13. It is a recipient of the Recap the preponderantly exporter legal person, thus considered the one whose gross income arising from export to the outside, in the calendar year immediately preceding the accession to the Recap, there was equal or higher than 70% (seventy-per cent) of its total gross proceeds of sale of goods and services in the period and that it assumes commitment to maintain that percentage of export during the period 2 (two) years-calendar.

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§ 2^o The legal person at the beginning of activity or that has not reached the previous year the percentage of export revenue required in the caput of this article may qualify for Recap provided that it assumes commitment to earn, in the period 3 (three) years-calendar, gross revenue arising from export to the exterior of at least 70% (seventy-per cent) of its total gross sales revenue of goods and services.

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§ 4^o For legal persons who fabricate the related products in art. 1^o of Law n^o 11,529, of October 22, 2007, the percentage of which treat the caput and § 2^the of this article stay reduced to 60% (sixty per cent).

§ 5^o The Executive Power can reduce to up to 60% (sixty per cent) the percentage of which treat the caput and § 2^the of this article.? (NR)

?Art. 17. ....................................................................................

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III-integral depreciation, in the year of the acquisition, of machines, equipment, appliances and instruments, new, intended for use in the technological research and development of technological innovation activities, for the purpose of establishing IRPJ and CSLL ;

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?Art. 26. ...................................................................................

§ 1^o The legal person it treats the caput of this article, regarding the computer and automation activities, can deduct, for the purpose of ascertaining the real profit and the CSLL's calculation basis, the corresponding value to up to 160% (one hundred and sixty per cent) of the expenditures carried out in the period of ascertaining with technological research and technological

§ 2^o The deduction that it treats § 1^the of this article could reach up to 180% (one hundred and eighty per cent) of the expenditures in function of the number of employed researchers hired by the legal person, in the form to be defined in regulation.

§ 3^o From the period of ascertaining in which the deduction of which treats § 1^the of this article occurs, the value of depreciation or amortisation relative to expenditures, as the case, recorded in commercial registration is to be added to the net profit for the purpose of determination of real profit.

§ 4^o The legal person it treats the caput of this article which exercises other activities beyond those that have generated the benefits mentioned there may enjoy, in relation to these activities, the benefits of which it treats this Chapter.? (NR)

Art. 5^o The arts. 14 and 15 of Law n^o 11,033, of December 21, 2004, pass vigorously with the following essay:

?Art. 14. .......................................................................

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§ 8^o The willing in this caput of this article also applies to the goods used in the execution of freight transport services on railways, classified under headings 86.01, 86.02 and 86.06 of the Mercosur Common Nomenclature, and on the rails and other elements of railway tracks, classified in position 73.02 of the Mercosur Common Nomenclature, related by the Executive Power.

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?Art. 15. ........................................................................

§ 1^o You may still be a beneficiary of the I report the railway transportation dealer.

§ 2^o The Registry of the Revenue Federal of Brazil will establish the requirements and procedures for enabling beneficiaries to the Report.? (NR)

Art. 6^o The art caput. 3^o of Law n^o 11,484, of May 31, 2007, passes vigorously with the following essay:

?Art. 3^o In the case of sale in the domestic or import of machinery, apparatus, instruments and equipment, for incorporation to the immobilized asset of the acquiring legal person in the domestic or importer market, intended for the activities of that treat the incisos I and II of the art caput. 2^the of this Act, are reduced to 0 (zero) the aliquots:

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Art. 7^o The art. 1^o of Law n^o 8,850, of January 28, 1994, passes vigorously with the following essay:

?Art. 1^o The period of ascertaining the Tax on Industrialized Products-IPI, incident in the output of the products of industrial establishments or similar to industrial, becomes monthly.

§ 1^o The willing in this caput of this article does not apply to products classified under code 2402.20.00 of the IPI-TIPI Incidence Table approved by Decree n^o 6,006, of December 28, 2006, in respect of which the period of ascertainment is decendial.

§ 2^o The provisions in this article do not if applies to IPI incident in the customs disembarster of the imported products.? (NR)

Art. 8^o The art. 52 of Law n^o 8,383, of December 30, 1991, passes vigorously with the following essay:

?Art. 52. .......................................................................

I-Tax on Industrialized Products- IPI:

a) in the case of products classified in the code 2402.20.00, of the Common Nomenclature of the Mercosur-NCM, up to the 3^o (third) business day subsequent to the occurrence of the occurrence of the generator facts ;

b) (repealed) ;

c) in the case of the other products, up to the last working day of the quinzena subsequent to the month of occurrence of the generator facts ;

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§ 3^o The willing in the inciso I of the caput of this article does not apply to IPI incident in the customs disembarster of the imported products.? (NR)

Art. 9^o The art. 1^o of Law n^o 9,481, of August 13, 1997, passes vigorously with the following essay:

?Art. 1^o ........................................................................

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III-paid values, credited, delivered, employees or remitted to the exterior:

a) as a result of expenses with research of market, as well as rentals and leases of stands and venues for similar exhibitions, fairs and conclaves, including promotion and advertisement within these events, for Brazilian products and services and for promotion of tourist destinations Brazilians ;

b) by organs of the Federal Executive Power, on the hiring of services intended for the promotion of Brazil abroad ;

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XII-paid values, credited, delivered, employees or remitted abroad by the Brazilian exporter, concerning the costs of storing, moving and carrying cargo and issuing documents carried out abroad.

Single Paragraph. In the cases of incisos II, III, IV, VIII, X, XI and XII of the caput of this article, the conditions, shapes and deadlines set by the Executive Power should be observed.? (NR)

Art. 10 The art. 1^o of Law n^o 11,051, of December 29, 2004, passes vigorously with the following essay:

?Art. 1^o Legal persons taxed on the basis of real profit will be able to use credit relative to the Social Contribution on Net Profit-CSLL, at the ratio of 25% (twenty-five per cent) on the accounting depreciation of machines, appliances, instruments and equipment, new, related in regulation, acquired between 1^the of October 2004 and December 31, 2010, intended for the immobilized asset and employed in the industrial process of the acquirer.

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Art. 11 For the purpose of ascertaining the income tax, industrial companies manufacturers of vehicles and auto parts will be entitled to accelerated depreciation, calculated by application of the usually admitted depreciation rate, multiplied by 4 (four), without prejudice to the normal depreciation of machinery, equipment, appliances and instruments, new, related in regulation, acquired between 1^the of May 2008 and December 31, 2010, intended for the immobilized asset and employed in the industrial process of the acquirer.

§ 1^o The accelerated depreciation of which treats the caput of this article will constitute exclusion of the net profit for real profit determination purposes and will be written in the actual profit finding fiscal book.

§ 2^o The total accumulated depreciation, including normal and accelerated, will not be able to to exceed the cost of acquiring the good.

§ 3^o From the span of the span in which the limit on which it is reached is reached 2^o of this article, the value of normal depreciation, recorded in commercial registration, will be added to the net profit for real profit determination effect.

§ 4^o The accelerated depreciation of which treats the caput of this article should be calculated prior to the application of accelerated depreciation coefficients anticipated in art 69 of Law n^o 3,470, of November 28, 1958.

Art. 12 For the purpose of ascertaining the income tax, legal persons manufacturers of goods of capital, without prejudice to normal depreciation, shall be entitled to accelerated depreciation, calculated by application of the usually admitted depreciation rate, multiplied by 4 (four), of the machines, equipment, apparatus and instruments, new, acquired between 1^o from May 2008 and December 31, 2010, intended for the immobilized asset and employed in the industrial process of the purchaser.

§ 1^o The accelerated depreciation of which treats the caput of this article will constitute exclusion of the net profit for real profit determination purposes and will be written in the actual profit finding fiscal book.

§ 2^o The total accumulated depreciation, including normal and accelerated, will not be able to to exceed the cost of acquiring the good.

§ 3^o From the span of the span in which the limit on which it is reached is reached 2^o of this article, the value of normal depreciation, recorded in commercial registration, will be added to the net profit for real profit determination effect.

§ 4^o The capital goods and machinery, equipment, apparatus and instruments of which treats this article will be related in regulation.

§ 5^o The accelerated depreciation of which treats the caput of this article should be calculated prior to the application of accelerated depreciation coefficients anticipated in art 69 of Law n^o 3,470, of November 28, 1958.

Art. 13 (VETADO)

Art. 14 The aliquots of which treat the incisos I and III of the art caput. 22 of Law n^o 8,212 of July 24, 1991, in relation to companies providing information technology services-IT and information technology and communication technology-ICT, are reduced by subtraction of 1/10 (one tenth) of the percentage corresponding to the reason between the gross sales revenue of services for the external market and the total gross sales revenue of goods and services, after the exclusion of taxes and related contributions on the sale, noted the provisions of this article.

§ 1^o For the purposes of this article, you should consider the revenues earned in the 12 (twelve) months immediately prior to each quarter-calendar.

§ 2^o The ascertained aliquot in the form of the caput and § 1^the of this article will be applied uniformly in the months that make up the quarter-calendar.

§ 3^o In case of company in start of activities or without export revenue up to date of publication of this Act, the ascertaining that it treats § 1^the of this article can be carried out on the basis of a period of less than 12 (twelve) months, observed the minimum of 3 (three) previous months.

§ 4^o For the purpose of the caput of this article, you consider IT and ICT services:

I-analysis and development of systems ;

II-programming ;

III-data processing and congenneres ;

IV-elaboration of computer programs, inclusive of electronic games ;

V-licensing or assignment of the right of use of computation programs ;

VI-advice and consulting in informatics ;

VII-technical support in computing, including installation, configuration and maintenance of programs of computing and databases ; and

VIII-planning, confection, maintenance and updating of electronic pages.

§ 5^o The provisions of this article apply also for companies that provide call services center.

§ 6^o The operations relating to unrelated services in § § 4^o and 5^the of this article should not be computed in the gross sales revenue of services for the external market.

§ 7^o In the case of the companies providing services referred to in § § 4^o and 5^o of this article, the values of contributions due to third parties, thus understood other entities or funds, shall be reduced in the percentage referred to in the caput of this article, observed the provisions of § § 1^o and 3^o of this article article.

§ 8^o The provisions of § 7^the of this article does not apply to the intended contribution to the National Development Fund for Education-FNDE.

§ 9^o To make jus to the reductions of which treat the caput and § 7^the of this article, the company should:

I-deploy programme of prevention of environmental risks and occupational diseases arising from the professional activity, as per criteria established by the Ministry of Social Welfare ; and

II-carry out counterparts in terms of personnel empowerment, investments in research, development and technology innovation and certification of quality

§ 10. The Union will compensate for the Fund of the General Social Welfare Regime, of which it treats art. 68 of the Supplementary Act n^o 101 of May 4, 2000, in the value corresponding to the estimation of previdual waiver arising from the disoneration of which it treats this article, so as not to affect the ascertainment of the financial outcome of the Regime General Social Security.

§ 11. Failure to comply with the requirements that it treats § 9^the of this article implies the loss of the right of reductions of which they treat the caput and § 7^o of this article enseiling the gap in the difference in contributions with the additions cableable legal.

§ 12. The provisions of this Article shall apply by the time limit of 5 (five) years, counted from the 1^o (first) day of the month following that of publication of the Regulation referred to in § 13 of this article, and may this period be renewed by the Executive Power.

§ 13. The provisions of this article will be regulated by the Executive Power.

Art. 15 The art. 10 of Law n^o 9,493, of September 10, 1997, passes the vigorous effect of the following § 2^o, turning the current single paragraph into § 1^o:

?Art. 10. It is suspended the incidence of IPI in the acquisition, carried out by Brazilian shipyards, of materials and equipment including parts, parts and components, intended for employment in construction, conservation, modernization, conversion or repair vessels pre-registered or registered in the REB.

§ 1^o It is ensured maintenance and the use of the credits of the said tax, relating to raw materials, intermediate products and packaging material, effectively employed in the industrialization of the goods referred to in this article.

§ 2^o The suspension predicted in this article converts to aliquot 0 (zero) after the incorporation or use of the goods acquired in the construction, conservation, modernization, conversion or repair of the vessels for which they are intended, as per the Regulation to be submitted by the Power Executive.? (NR)

Art. 16 (VETADO)

Art. 17 For the purpose of adimpletion of export commitment in customs regimes suspensives, intended for industrialization for export, domestic products purchased on the domestic market with suspension of payment of the taxable incidents by application of § 1^the of art. 59 of Law n^o 10,833 of December 29, 2003, may be replaced by other domestic products of the same species, quality and quantity, acquired in the domestic market without suspension of payment of the incidences of the incidents, on the terms, limits and conditions set by the Executive Power.

Art. 18 (VETADO)

Art. 19 The art. 54 of Law n^o 11,196, of November 21, 2005, passes vigorously with the following essay:

?Art. 54. If in the registration of the Import Declaration-DI the importing commercial legal person, empowered to the regime that it treats art. 52 of this Act, unaware of the destination of packaging, the collection of Contribution to PIS/Paste-Import and Cofins-Import will be carried out by estimation on the basis of sales of the last 3 (three) months.

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§ 2^o If, during the period of 12 (twelve) months prior to the month of importation, depending on the estimate, by 4 (four) months of consecutive ascertaining or 6 (six) alternates, occur in each month the lowest of the Contribution to the PIS/Paste-Import and the Cofins-Import higher than 20% (twenty per cent) of the due value, the importing commercial legal person will be excluded from the scheme.? (NR)

Art. 20 (VETADO)

Art. 21 (VETADO)

Art. 22 This Act shall enter into force on the date of its publication, producing effects, in relation to:

I-arts. 7^o and 8^o, from the 1^o (first) day of the month of June 2008 ;

II-too many articles, as of the date of their publication.

Art. 23 Ficam revoked:

I-the art. 2^o of Law n^o 9,493, of September 10, 1997 ; and

II-o § 3^the of art. 2^o and art. 3^o of Law n^o 11,196, of November 21, 2005.

Brasilia, September 17, 2008 ; 187^the of Independence and 120^o of the Republic.

LUIZ INACIO LULA DA SILVA

Guido Mantega