Provisional Measure No. 340 Of 29 December 2006

Original Language Title: Medida Provisória nº 340, de 29 de Dezembro de 2006

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Provisional measure no. 340 of 29 DECEMBER 2006.
Makes changes in the individual income tax, rules on credit rebate in the calculation of the Social contribution on net income-INCOME TAX, provides for the reduction to zero of the CPMF tax rate in the cases mentioned, changes in laws, 10260 of 12 July 2001, which provides for the Fund to higher education student , 11128, of 28 July 2005, which provides for on the University for all Program-PROUNI, and 6194, of 19 December 1974, which provides for the compulsory insurance of personal injury caused by motor vehicles of land, or by your load, the persons carried or not (DPVAT), extending the term of art. 19 of the law on 11314, of 3 July 2006, and other matters.
The PRESIDENT of the REPUBLIC, in the use of the powers conferred. 62 of the Constitution, adopts the following provisional measure, with force of law: Art. 1 the income tax levied on the income of individuals will be calculated according to the following progressive monthly tables, in reais: I-for the calendar year of 2007: Progressive Monthly Table Base in R$ Rate% Share to deduct from the tax in R$ Until 1313.69-1313.70 to 15 2625.12 197.05 above 27.5 525.19 2625.12 II-for the calendar year of 2008 : Progressive Monthly Table Base in R$ Rate% Share to deduct from the tax in R$ Until 1372.81-1372.82 to 15 2743.25 205.92 up 27.5 548.82 2743.25 III-for the calendar year of 2009: Progressive Monthly Table Base in R$ Rate% Share to deduct from the tax in R$ Until 1434.59-1434.60 to 15 2866.70 215.19 above 27.5 573.52 2866.70 IV-from the calendar year of 2010 : Progressive Monthly Table Base in R$ Rate% Share to deduct from the tax in R$ Until 1499.15-1499.16 to 15 2995.70 224.87 above 27.5 599.34 2995.70 § 1. The annual income tax due on the income of the caput of this article shall be calculated according to a progressive annual table corresponding to the sum of the progressive monthly tables in force in months of each calendar year.
Art. 2nd title XV of the art. 6 of the Law on 7713, of 22 December 1988, goes into effect as follows:? XV-income from retirement, transfer to the reserve paid or paid by Social Security, reform of the Union, the States, the Federal District and the Municipalities, by any legal entity of public law, internal or private pension entity, from the month in which the contributor completed 65 years of age, without prejudice to the exempt portion referred to in the table of monthly tax incidence , up to the value of: a) R$ 1313.69 (1000, actual and 313 69 cents), per month, for the calendar year of 2007;
b) R$ 1372.81 (1000, 372 reais and 81 cents), per month, for the calendar year of 2008;
c) R$ 1434.59 (1000, actual 434 and 59 cents), per month, for the calendar year of 2009;
d) R$ 1499.15 (1000, 499 reais and fifteen cents), per month, from the calendar year of 2010.? (NR)
Art. 3 The arts. 4, 8 and 10 of law No. 9250, of 26 December 1995, shall take effect as follows: Art. 4o ...................................................
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III-the amount for dependent,: a) 132.05 R$ (132 reais and five cents), for the calendar year of 2007;
b) 137.99 R$ (137 reais and 99 cents), for the calendar year of 2008;
c) 144.20 R$ (144 reais and twenty centavos), for the calendar year of 2009;
d) 150.69 R$ (150 reais and 69 cents) from the calendar year of 2010;
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I saw the amount, corresponding to the exempt portion of the retirement and pension income, transfer to the reserve paid or paid by Social Security, reform of the Union, the States, the Federal District and the Municipalities, by any legal entity of public law, internal or private pension entity, from the month in which the contributor complete 65 years old ,: a) R$ 1313.69 (1000, actual and 313 69 cents), per month, for the calendar year of 2007;
b) R$ 1372.81 (1000, 372 reais and 81 cents), per month, for the calendar year of 2008;
c) R$ 1434.59 (1000, actual 434 and 59 cents), per month, for the calendar year of 2009;
d) R$ 1499.15 (1000, 499 reais and fifteen cents), per month, from the calendar year of 2010.
..............................................................? (NR)
? Art. 8o ..................................................
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II............................................................................................................................ b) the payment of expenses with taxpayer statement and their dependents, the schools, in relation to early childhood education, including nurseries and preschools, elementary school; the high school to higher education, including undergraduate and graduate level (master's degree, Ph.d. and specialization) and vocational education, including technical and technological education, up to the annual limit of individual: 1. R$ 2480.66 (2000, 480 reais and 66 cents), for the calendar year of 2007;
2. R$ 2592.29 (2000, 592 reais and twenty-nine cents), for the calendar year of 2008;
3. R$ 2708.94 (2000, 708 reais and 94 cents), for the calendar year of 2009;
4. R$ 2830.84 (2000, 830 reais and 84 cents) from the calendar year of 2010;
(c)) the amount for dependent, of: 1. R$ 1584.60 (1000, 584 real and 60 cents), for the calendar year of 2007;
2. R$ 1655.88 (1000, 655 reais and 88 cents), for the calendar year of 2008;
3. R$ 1730.40 (1000, 730 reais and 40 cents), for the calendar year of 2009;
4. R$ 1808.28 (1000, 808 reais and twenty-eight cents), from the calendar year of 2010.
..............................................................? (NR)
? Art. 10. The taxpayer can opt for simplified discount, which will replace all the deductions permitted in legislation, corresponding to the 20% deduction of the value of the taxable income in the statement of Annual Adjustment, irrespective of the amount of those proceeds, dismissed the evidence of expenditure and an indication of its kind, limited to:) R$ 11669.72 (11000, 669 and 72 cents) for the calendar year of 2007;
b) R$ 12194.86 (12000, 194 reais and 86 cents), for the calendar year of 2008;
c) R$ 12743.63 (12000, 743 reais and 63 cents), for the calendar year of 2009;
d) R$ 13317.09 (13000, 317 reais and nine cents), from the calendar year of 2010.
Sole paragraph. The value deducted shall not be used for proof of equity increase, being considered consumed income.? (NR)
Art. 4 the heading of art. 1 of law No. 11051, 29 December 2004, goes into effect as follows:? Art. 1 legal entities taxed based on taxable income may use credit on the Social contribution on net income-INCOME TAX, at the rate of 25% about the accounting depreciation of machines, apparatus, instruments and equipment, new, related regulations, purchased between October 1, 2004 and December 31 2008, intended for fixed assets and employees in industrial process.? (NR)
Art. 5 the sole paragraph of art. 1 of law No. 11128, 28 June 2005, goes into effect as follows:? Sole paragraph. The attendance to the provisions of art. 60 of law No. 9069, of 29 June 1995, to the institutions that join the Programme until 31 December 2006 can be made, exceptionally, until December 31, 2007.? (NR)
Art. 6 The arts. 8 and 16 of law No. 9311, of 24 October 1996, shall apply with the following change:

? Art. 8o ..................................................
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XI-on early settlement for financial institution, on behalf of the borrower, credit contract that same borrower has hired at another financial institution, provided that the said settlement is linked to the opening of new credit line in value identical to the balance due paid in advance by the institution to carry out the liquidation of the operation in the manner regulated by the National Monetary Council.
XII us releases current account deposit debt owned by private pension entity for payment of benefits under the general scheme of Social Security for the retirement and pension, under an agreement between the entity and the National Social Security Institute-INSS.
XIII-on the direct debit special releases for the registration and control of the flow of resources, open exclusively for payment of wages, earnings, wages, salaries, pensions, pensions and the like, arising from transfer to deposit account ownership of the same beneficiary, joint or not, as regulated by the National Monetary Council.
§ 1 the Central Bank of Brazil, in the exercise of its jurisdiction, issue rules to ensure compliance with the provisions laid down in sections I, II, VI, VII, X, XI, XII and XIII of the caput of this article, with the objective, including through specific documentation, identification of the anticipated releases in these sections.
...............................................................? (NR)
? Art. 16.................................................................................................................... § 6 the provisions of item II of the caput shall not apply in the event of early settlement of credit concession contract, by financial institution, referred to in section XI of the art. 8.? (NR)
Art. 7 § 3 of art. 2 of the Law on 10260, of 12 July 2001, is replaced with the following writing:? § 3.........................................................................................................................
III-even a comma 5% year financial agents, calculated on the outstanding balance of funding until 30 June 2006, the administration of the credits and credit risk absorption effectively characterized, the percentage set out in item V of the art. 5. IV-percentage to be established every six months in State Ministers Ministerial Ordinance of finance and education, on the debit balance of funding from July 1, 2006, the administration of the credits and credit risk absorption effectively characterized, the percentage set out in item V of the art. 5.? (NR)
Art. 8. The arts. 3, 4 5 and 11 of the law on 6194, of 19 December 1974, with the following changes:? Art. 3 personal damages covered by insurance laid down in art. 2 understand the compensation for death, permanent disability and medical assistance and supplementary expenses, in the following values per person died: I-R$ 13500.00 (13500)-in the event of death;
II-to R$ 13500.00 (13500)-in case of permanent disability; and III-until R$ 2700.00 (2700)-as reimbursement to the victim-in the case of medical costs and duly proven supplementary? (NR)
? Art. 4 the indemnity in case of death shall be paid in accordance with the provisions of art. 792 of law 10406 of 10 January 2002.
Sole paragraph. In other cases, the payment will be made directly to the victim, in the form that has the CNSP.? (NR)
? Art. 5...................................................... § 1 the damages referred to in this article shall be paid on the basis of the then-current value of the occurrence of the damage or injury in cheque to beneficiaries, drawn on the day and in the square of the branch that do the settlement, within thirty days of delivery of the following documents:................................................................. § 6 payment of indemnity can also be done through deposit or electronic transfer of data (TED) to the current account or savings account of the beneficiary , observed the Brazilian payment system legislation.
§ 7 the values corresponding to the claims, in the event of failure to comply with the time limit for payment of the pecuniary obligation thereof, are subject to monetary restatement second official index regularly established and interest on arrears on the basis of criteria laid down in the specific regulations of private insurance? (NR)
? Art. 11. The insurance company who infringe the provisions of this law shall be subject to the penalties provided for in art. 108 of Decree-Law No. 73, November 21 1966, in accordance with the seriousness of the irregularity, subject to the provisions of art. the said Decree-Law 118.? (NR)
Art. 9th art. 19 of the law on 11314, of 3 July 2006, is replaced with the following:? Art. 19. For the purpose of supporting the transfer of the domain of the Federal Highway network to the States that was provided for in the provisional measure in 82, of 7 December 2002, the National Department of transport infrastructure-DNIT authorized to use, until 31 December 2007, federal resources to perform works of maintenance, restoration, restoration, construction and signage of the highways transferred as well as to supervise and develop studies and engineering projects that are needed? (NR)
Art. 10. Legal entities with overdue debts relating to supervisory fee established by law No. 7940, of 20 December 1989, may make payment of its debts with 30% reduction in fines and interest legally chargeable, as well as through installment up to 120 monthly and successive installments, since formulated in this respect the Commission requirement of securities (CVM) within 120 days after the publication of this measure Provisional.
§ 1 Presented request for payment as referred to in the caput, the SEC will promote consolidation of respective debts and will adopt other appropriate administrative action.
§ 2 the minimum instalment for purposes of payment of the caput shall not be less than the value of R$ 200.00 (200 dollars).
§ 3 in addition to the provisions of this article, the subdivision referred to in the caput shall observe the regulations of the CVM apply to the subject.
Art. 11. Paragraph 13 of the art. 11 of law 8248 of 23 October 1991, goes into effect as follows:? § 13. For the recipient undertakings, in the form of § 5 of art. 4 of this law, manufacturers of portable microcomputer and digital processing units of small capacity based on microprocessors, of value to 11000.00 R$ (11000), as well as magnetic and optical disk drives, printed circuit boards with electrical and electronic components, chassis mounted and power supplies suitable for use solely or principally intended for such equipment, and exclusively on the gross sales resulting from the marketing of such products in the internal market , the percentages for investments set out in this article shall be reduced by 50% until December 31, 2009? (NR)
Art 12. § 13 of the art. 2 of law no 8387, of 30 December 199 shall take effect as follows:? § 13. For the beneficiary companies, manufacturers of portable microcomputer and digital processing units of small capacity based on microprocessors, of value to 11000.00 R$ (11000), as well as magnetic and optical disk drives, printed circuit boards with electrical and electronic components, chassis mounted and power supplies suitable for use solely or principally intended for such equipment, and exclusively on the gross sales resulting from the marketing of such products in the internal market , the percentages for investments set out in this article shall be reduced by 50% until December 31, 2009? (NR)
Art. 13. art. 41 of the law on 10865 of April 30, 2004, is replaced with the following writing:? Art. 41. Are included in the tax field in the tax on industrialized products-IPI, taxed at the rate of 30%, the related products in subheading 2401.20 of the TIPI.
Sole paragraph. The incidence of the tax does not depend on the form of presentation, packaging, State or product weight? (NR)
Art. 14. art. 12 of the law on 11051, 29 December 2004, goes into effect as follows:? Art. 12. Not considered industrialization operation resulting in the products listed in subheading 2401.20 of the TIPI, when exercised by rural individual producer.? (NR)
Art. 15. art. 3 of Decree-Law No. 1593, of 21 December 1977 shall apply as follows:? Art. 3 in the domestic operations, the leaf tobacco totally or partially stemmed the establishment may be shipped of cigars, cigarettes, cigarillos or smoking chopped shredded, migado, powder, or roll into rope, admitted the sale between establishments engaged in the activity of processing and packaging for baling.? (NR)

Art. 16. The period provided for in art. 17 of law No. 9432, of 8 January 1997, is extended until January 8, 2012 in cabotage navigations, fluvial and lacustrine interior.
Art. 17. This provisional measure shall enter into force on the date of its publication, producing effects in relation to arts. 1 to 3 from January 1, 2007.
Art. 18. Are hereby repealed: (I) as of January 1, 2007: a) the law on 11119, of 25 May 2005;
b) the arts. 1 and 2 of law No. 11311, of 13 June 2006; and (c)). 3 of law no 13, 11311 June 2006, in the part relating to the arts. 4, 8 and 10 of law No. 9250, 26 December 2005;
II-from the date of publication of this provisional measure: a) the art. 35 of law No. 11196 of 21 November 2005; and (b)). Law No. 11196 of 131, of 21 November 2005.
Brasília, December 29 2006; 185 of independence and 118 of the Republic.
LUIZ INACIO LULA DA SILVA Guido Mantega Paulo Sérgio Oliveira Steps Fernando Haddad Luiz Fernando Furlan this text does not replace that published in the. from 29.12.2006-extra Edition

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