Provisional measure no. 2,025-3, of 29 June 2000.
Imposing the compulsory Toll vouchers on transport of cargo and other matters.
The Vice-President of the REPUBLIC, the Office of the President of the REPUBLIC, using the allocation that gives the art. 62 of the Constitution, adopts the following provisional measure, with force of law: Art. first Is the Toll vouchers required for effective use in load offset expenses by means of road transport, on Brazil's highways.
§ 1 the payment of tolls, cargo vehicles, shall be the responsibility of the shipper.
(2) for the purposes of the provisions of paragraph 1, it shall be deemed the owner of cargo shipper, road transport service contractor.
§3 equips the shipper: I? the service contractor to transport of cargo than the owner from the load;
II. the carrier company that subcontracts freight transportation service provided by carrier.
Art. 2 the value of Toll vouchers not freight value, will not be considered operating income or taxable income, nor will constitute reserve base of social or social security contributions.
Sole paragraph. The value of the required Toll vouchers should be highlighted in specific field in the document proving.
Art. 3rd from 12 May 2000, the shipper will anticipate the required Toll vouchers to the carrier, in own model or in kind, regardless of the value of freight, subject to the provisions of paragraph 5 of this article.
§1 When the Toll required for certificate issued in own model, the acquisition, by the shipper, for the purposes of transfer to the carrier of cargo, will be next to Highway concessionaires, and may be delegated to marketing sales centers or other institutions at the discretion of the concessionaire.
§ 2 the required Toll vouchers must be handed over to road transport operator as in the Act of loading arising from the hiring of transport service in the amount required for free movement between its origin and destination.
paragraph 3 Being the transport carried out by commercial enterprise to one shipper, applies the provisions of the preceding paragraph.
§ 4 the assessment of the value of the required Toll vouchers, in the case of fractional transport, will be set in regulation.
§ 5 in the case of fractional transport, made by commercial road transport company, the assessment of the required Toll vouchers will be made by Decree, with its value in knowledge to discharge, by the shipper, along with the value of the freight to be billed.
paragraph 6 until 20 July 2000, the highway concessionaires who commit the toll collection shall inform the Secretariat of the Ministry of transport land transport model of Toll required vouchers that are offering those interested and the locations in which they may be acquired.
§ 7 the noncompliance of the preceding paragraph shall give rise to the application of daily fine of $ 550.00 (550 dollars).
Art. 4 To provide the required Toll vouchers to road haulage operator load, the shipper has the right to deduct value corresponding to the contracted freight 1%, by way of compensation.
Sole paragraph. The deduction referred to in the caput of this article is limited to the amount of the Toll vouchers required.
Art. 5 the violation of provisions of this provisional measure shall subject the violator to the application of an administrative fine of $ 550.00 (550 dollars) to 10,500 R$ .00 (10500) to be applied by the competent body, in the form of regulation.
Art. 6 it is the Ministry of transport the adoption of the measures necessary for the implementation of the compulsory Toll vouchers, regulation, coordination, delegation and oversight, the processing and the application of penalties for infractions of this provisional measure.
(1) the supervision, the processing and the application of the penalties provided for in this article may be decentralized by agreement to be concluded with the Ministry of labor and employment and with other agencies or entities of the Federal Public Administration, the States, the Federal District or the municipalities.
§ 2 the Transport Ministry is obliged to subsidize the bodies or entities referred to in the previous paragraph, providing them with necessary and updated elements.
Art. 7 If the Ministry of labor and employment will exercise, delegation and decentralization, the inherent activities to the Ministry of transport, the values collected from the fines applied by him, shall constitute additional revenue the worker support fund? FAT, in law No. 7998, 11 January 1990.
Art. 8 without prejudice of establishing the art. 5, in the cases of infringement of the provisions of this provisional measure, the shipper shall indemnify the carrier in amount equivalent to twice the value of the freight.
Art. 9 the competent organs of the Executive power, as part of their duties, shall take the necessary measures, in thirty days, for the fulfilment of the provisions of this provisional measure.
Sole paragraph. From 9 hours a day 4 until 24 hours of day 11 May 2000, the cargo road transport vehicles will have free movement, without paying the toll fee, the roads under federal grant.
Art. 10. Get convalidados the acts performed on the basis of provisional measure no. 2,025-2, of 2 June 2000.
Art. 11. This provisional measure shall enter into force on the date of its publication.
Brasilia, June 29 2000; 179 of independence and 112 of the Republic.
Marcos Antonio de oliveira Maciel José Gregori Eliseu Padilha Francisco Dornelles