Provisional measure no. 243, of 31 MARCH 2005 Amending the Federal tax laws and other matters.
The PRESIDENT of the REPUBLIC, in the use of the role that gives the art. 62 of the Constitution, adopts the following provisional measure, with force of law: Art. 1 taxable persons have been cientificados of decision issued by the Internal Revenue Service Stations of Trial in tax administrative proceedings during the period from January 1, 2005 and the date of publication of this provisional measure and that, by virtue of the amendment introduced in art. 25, item I, subparagraph a, of Decree No. 70235, of 6 March 1972, at art. 10 of provisional measure no. 232, of 30 December 2004, do not have voluntary appeal may submit it within thirty days, counted of the date of publication of this provisional measure.
Sole paragraph. Get convalidados appeals in the period referred to in the caput of this article.
Art. 2nd art. 14 of provisional measure no. 232, 2004, goes into effect with the following wording: Art. 14. This provisional measure shall enter into force on the date of its publication, take effect from January 1, 2005. " (NR)
Art. 3 This provisional measure shall enter into force on the date of its publication.
Art. 4 Are hereby repealed: (I)-the arts. 4 to 13 of the provisional measure no. 232, of 30 December 2004; and II-provisional measure no. 240, March 1, 2005.
Brasilia, March 31 2005; 184o independence and 117 of the Republic.
LUIZ INACIO LULA DA SILVA Bernard Appy