Law No. 13,241, of 30 DECEMBER 2015 on the incidence of the tax on industrialized products-IPI about drinks classified in heading 22.04, 22.05, 22.06 and 22.08, except the Ex 01 code 2208.90.00, the Incidence of the tax on industrialized products-TIPI, approved by Decree No. 7,660, of 23 December 2011; and amending the laws Nos 13,097, of 19 January 2015, 11,196, and 21 November 2005.
The President of the REPUBLIC do I know that the National Congress decrees and I sanction the following law: Art. 1 the tax on industrialized products-IPI on drinks classified in heading 22.04, 22.05, 22.06 and 22.08, except the Ex 01 code 2208.90.00, the Incidence of the tax on industrialized products-TIPI, will be required as provided for in this law.
Art. 2 the products of art. 1st tax regime are excluded of the IPI provided for in arts. 1 to 4 of law No. 7,798, of 10 July 1989.
Sole paragraph. As a result of the provisions in the caput, apply to the products referred to therein the rules laid down in the legislation of the IPI, including those relating to: (I)-triggering event;
II-taxpayers and responsible;
III-calculation basis; and IV-tax calculation.
Art. 3 When the industrialization of products contemplated in art. first occur, the IPC will be due at the exit of the product: I-establishing the industrialize; and II-establishment now applies, you can credit if the IPC charged in accordance with the provisions laid down in item I.
Sole paragraph. The now applies and respond jointly and severally by the IPI because of industrial operations in the caput.
Art. 4th Is equated with the outputs of the industrial products of the art. First, the establishment of a legal entity: I-characterized as controlling, controlled or affiliate of legal person that manufactures or imports the products of art. First, in the form defined in art. 243 of law nº 6,404 of December 15, 1976;
II-characterized as subsidiary of legal person that manufactures or imports the products of art. 1;
III-who, along with legal person that manufactures or imports the products of art. First, are under common corporate control or administrative;
IV-to introduce partner or controlling shareholder, in direct or indirect participation, that is spouse, companion or relative or inbred, straight or collateral, up to the third degree, of a partner or controlling shareholder of legal person that manufactures or imports the products of art. 1;
V-participation in the share capital of legal person that manufactures or imports the products of art. First, except in cases of participation less than 1% (1%) in a legal entity with registration as a publicly-traded company on the Securities and Exchange Commission;
I saw you have in common with legal person that manufactures or imports the products of art. 1st, Director or partner who perform management functions, while these functions are carried out under another name; or (VII)-that have purchased or received on consignment, the previous year, more than 20% (20%) of the output volume of the legal person that manufactures or imports the products of art. 1.
Art. 5 subject to payment of the IPI, responsible, the retail store wholesaler to own or keep products contemplated in art. 1st the evidentiary documentation of unaccompanied their origin or that they give output.
Art. 6 Without prejudice to art. 48 of law No. 4,502, 30 November 1964, the invoices of marketing of products contemplated in art. first issued by the industrial establishment or treated as such must contain the description of the trademark, packaging type and volume of the products, to perfect these identification and calculation of tax due.
Sole paragraph. Failure to comply with the provisions of the main clause will lead to consider the invoices framed art. 53 of law No. 4,502, of 30 November 1964.
Art. 7 in the case of products referred to in art. First, the federal executive branch may establish minimum values of the IPC on the basis of the tax classification on the Tipi, the type of product and the container capacity.
Sole paragraph. (Vetoed).
Art. 8 (vetoed).
Art. 9 Law No. 11,196, of 21 November 2005, with the following changes: "Art. 28. For the facts occurred generators from January 1, 2016, will be applied in the form of art. 28-this Law tax rates of Contribution for PIS/Pasep and Cofins on the gross retail revenues of the following products: I-digital processing units 8471.50.10 code from the Incidence of tax on industrialized products-TIPI;
II-automatic data processing machines, digital, portable, weighing less than three pounds, with screen (screen) of area exceeding 140 cm square, 8471.30.12 codes, 8471.30.19 or 8471.30.90 of the Tipi;
III-automatic data processing machines, presented in the form of systems of the Tipi, containing code 8471.49 exclusively a digital processing unit, a unit of video output (monitor), keyboard (indoor unit), a mouse (indoor unit), classified, respectively, 8471.50.10, codes 8471.60.7, 8471.60.52 and 8471.60.53 of the Tipi;
IV-keyboards (indoor unit) and mouse (indoor unit) classified, respectively, 8471.60.52 and 8471.60.53 codes of Tipi when monitor digital processing unit classified in the 8471.50.10 code of the Tipi;
V-modems, classified in heading 8517.62.55, 8517.62.62 or 8517.62.72 of the Tipi;
SAW-automatic data processing machines, portable, without keyboard, which has a central processing unit with entry and exit of data via a touch screen of more than 140 cm square area and less than 600 square centimetres and that do not have remote command function (tablet PC) classified in subheading 8471.41 from Tipi;
VII-handsets of cellular networks that allow internet access at high speed of type smartphone classified under heading 8517.12.31 of Tipi;
VIII-terminal equipment (routers) classified in heading 8517.62.41 and 8517.62.77 of the Tipi.
(1) the products referred to in this article will have regard to the terms and conditions set out in regulation, including value and technical specifications.
"Art. 28-the. Aliquots of Cofins and PIS/Pasep contributions, in respect of products as referred to in art. 28 of this law, shall be applied as follows: (I)-in full to the facts that occurred until generators 31 December 2016;
III-(vetoed). "" Art. 29. Sales made in the form of the arts. 28 and 28-this Act does not apply to the withholding of contributions to the PIS/Pasep and Cofins referred to in art. 64 of law No. 9,430, of 27 December 1996, and the art. 34 of law No. 10,833, December 29, 2003. " (NR)
Art. 10. (vetoed).
Art. 11. This law shall enter into force on the date of its publication, effect from: I-(vetoed);
Art. 12. Is revoked the item II of art. 30 of law No. 11,196, of 21 November 2005.
Brasília, 30 December 2015; 194 of independence and 127 of the Republic.
ROUSSEFF Nelson Barbosa