PROVISIONAL MEASURE # 243, OF March 31, 2005

Changes the federal tax legislation and gives other arrangements.

THE PRESIDENT OF THE REPUBLIC, in the use of the attribution that confers you the art. 62 of the Constitution, adopts the following Interim Measure, with force of law:

Art. 1º The taxable persons who have been scientific of decision delivered by the Federal Revenue Offices of Judgment in fiscal administrative proceedings in the period between 1º January 2005 and the date of publication of this Medida Provisional and that, by virtue of the amendment introduced in art. 25, inciso I, paragraph "a", of Decree No 70,235 of March 6, 1972, by art. 10 of Provisional Measure No. 232 of December 30, 2004, have not filed voluntary recourse, they will be able to submit it within thirty days, counted from the date of publication of this Interim Measure.

Single Paragraph. The resources presented in the period that treats the caput of this article are convalidated.

Art. 2º The art. 14 of the Provisional Measure No. 232, 2004, passes vigorously with the following essay:

" Art. 14. This Provisional Measure comes into force on the date of its publication, producing effects from 1º January 2005. " (NR)

Art. 3º This Provisional Measure shall come into force on the date of its publication.

Art. 4º Stay revoked:

I-the arts. 4º to 13 of Provisional Measure No. 232 of December 30, 2004 ; and

II-the Provisional Measure No. 240, from 1st March 2005.

Brasilia, March 31, 2005 ; 184th of the Independence and 117th of the Republic.

LUIZ INACIO LULA DA SILVA

Bernard Appy