DECREE NO 6,909, DE July 22, 2009.

Altera the Decree n^o 5,798, of 7 of June 2006, which regulates tax incentives to technological research activities and technological innovation development, of which they treat the arts. 17 a 26 of Law n^o 11,196 of November 21, 2005, and Decree n^o 6,260 of November 20, 2007, which has on the exclusion of net profit, for the purpose of ascertaining the real profit and calculation basis of Social Contribution on Net Profit-CSLL, of the expenditures effective in scientific and technological research project and technological innovation to be performed by Cientifica Institution and Technology-ICT.

THE PRESIDENT OF THE REPUBLIC, in the use of the attribution conferring you the art. 84, inciso IV, of the Constitution, and in view of the willing in the arts. 17 a 26 of Law n^o 11,196, of November 21, 2005, 4^o and 10 of Law n^o 11,774, September 17, 2008,

DECRETA:

Art. 1^o The arts. 3^o, 6^o, 7^o, 9^o and 16 of Decree n^o 5,798, of June 7, 2006, pass into vigorous with the following essay:

?Art. 3^o .......................................................................................

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III-integral accelerated depreciation, in own year of the acquisition, of machines, equipment, appliances and instruments, new, intended for use in the technological research and technological innovation development activities, for the purpose of ascertaining the IRPJ and CSLL ;

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?Art. 6^o The integral accelerated depreciation quota, of which it treats the inciso III of the art's caput . 3^o, shall constitute exclusion of net profit for purposes of determining the real profit and calculation basis of CSLL, and shall be controlled in the Real-LALUR Profit Purification Book.

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§ 2^o From the period of determination in which the limit of which it treats § 1^ois reached, the depreciation value, recorded in commercial registration, is to be added to the net profit for the purpose of determining the real profit and the CSLL's calculation basis.

§ 3^o The accelerated depreciation integral, of which it treats the inciso III of the caput of the art. 3^the, only applies in relation to machines, equipment, appliances and instruments, new, acquired from the date of publication of the Provisional Measure n^o 428 of May 12, 2008.

§ 4^o For the purposes of the provisions of the inciso IV of the art. 3^the, the legal person may, in the ascertaining of the IRPJ, amortize accelerently, upon deduction as cost or operational expense, in the period of ascertainment in which they are effected, the expenditures on the acquisition of intangible goods, linked exclusively to technological research activities and technological innovation development.

§ 5^o Case the legal person does not has recorded accelerated amortization encouraged directly in accounting, as § 4^o, may exclude the value corresponding to expenditures on the acquisition of intangible goods from net profit for the purposes of determining the real profit.

§ 6^o In the § thesis 5^o, the total accumulated amortization, including accounting and acceleration, will not be able to exceed the acquisition cost of the good that is being amortized.

§ 7^o From the period of determination in which the limit of which treats § 6^theis reached, the value of the amortization recorded in commercial registration is to be added to the net profit for the purpose of determining real profit.? (NR)

?Art. 7^the Power is also deducted as operating expenses, in the form of the art's inciso I caput . 3^o and art. 4^o, the imports transferred to micro-enterprises and small-sized businesses of which it treats the Supplementary Law n^o 123, of December 14, 2006 aimed at the implementation of technological research and innovation development technological interest and on account and order of the legal person who promoted the transfer, even if the legal person receiving such importances comes to have participation in the economic result of the resulting product.

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?Art. 9^o ......................................... ???????????????????

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§ 3^o The accelerated amortization, of that treats the inciso IV of the caput of the art. 3^the, as well as the exclusion of the non-depreciated or unamortized balance in the form of the caput of this article, do not apply for the purpose of ascertaining the CSLL's calculation basis.? (NR)

?Art. 16. .........................................................................................

§ 1^o The legal person it treats the caput, regarding the computer and automation activities, may exclude from the net profit, for the purpose of ascertaining the real profit and the CSLL's calculation basis, the corresponding value to up to one hundred and sixty percent of the expenditures conducted in the period of ascertainment with technological research and technological

§ 2^o The exclusion that it treats § 1^the can get to:

I-percent and seventy-per cent, in case of the legal person increment the number of researchers hired in the year-calendar of enjoyment of the incentive up to five per cent, in relation to the average of employed researchers with contracts in force in the calendar year prior to that of enjoyment of the incentive ; and

II-up to one hundred and eighty percent, in the case of the legal person increment the number of researchers hired in the year-calendar of enjoyment of the incentive in percent over five percent, relative to the average employee researchers with contracts in force in the calendar year prior to that of enjoyment of the incentive.

§ 3^o Exceptionally, for the years-calendar 2009 and 2010, the percentage referred to in § 2^o could be applied based on the increment of the number of employed researchers in the year-calendar of enjoyment of the incentive, in relation to the average employee researchers with contracts in place in the year-calendar of 2008.

§ 4^o From the period of determination in which exclusion occurs that treats § 1^o, the value of depreciation or amortization pertaining to expenditures, as the case, recorded in commercial registration should be added to the net profit for the purpose of determination of the real profit and calculation basis of CSLL.

§ 5^o For the purpose of this article, consider informatics and automation activities to be explored with the aim of producing the following goods and services:

I-electronic components to semiconductor, optoelectronics, as well as the respective electronic nature inputs ;

II-machines, equipment and devices based on digital technique, with functions of collection, treatment, structuring, storage, switching, transmission, retrieval or presentation of the information, their respective electronic inputs, parts, parts and physical support for operation ;

III-programs for computers, machines, information handling equipment and devices and their associated technical documentation (software) ;

IV-technical services associated with the goods and services described in the incisos I, II and III ;

V-wire telephones by wire with unit auscultain-wireless microphone, which incorporation control by digital techniques, Code 8517.11.00 of the Mercosur Common Nomenclature-NCM ;

VI-portable cellular telephony terminals, Code 8517.12.31 of NCM ; or

VII-output units per video (monitors), classified under NCM Substances 8528.41 and 8528.51, devoid of interfaces and circuitry for frequency radio signal reception or even composite video, themselves to operate with technical-based machines, equipment or devices digital of Position 8471 of NCM (with functions of collection, treatment, structuring, storage, switching, transmission, retrieval or presentation of information).

§ 6^o The legal person that treats caput, which exercises other activities beyond those that have generated the benefits mentioned therein, can enjoy, in relation to these activities, the benefits of which it treats this Decree.? (NR)

Art. 2^the The caput of the art. 3^o of Decree n^o 6,260, of November 20, 2007, passes vigorously with the following essay:

?Art. 3^o The participation of the legal person in the ownership of the rights over the creation and the industrial and intellectual property generated by a project will correspond to the reason between the difference in the value spent by the legal person and the value of the effective tax benefit used, on one side, and the total value of the project, on the other, by cabling to the remaining part of ICT.? (NR)

Art. 3^o The legal persons taxed on the basis of real profit will be able to use credit for Social Contribution on Net Profit-CSLL, at the ratio of twenty-five percent on accounting depreciation of machines, appliances, instruments and equipment, new, acquired between 1^o October 2004 and 31 of December 2010, intended for the immobilized asset and employed in the industrial process of the acquirer.

Single Paragraph. The machines, appliances, instruments and equipment, of which it treats the caput, are related in the Annex to this Decree, classified as per the Code of Incidence of the Tax on Industrialized Products-TIPI, approved by the Decree n^o 6,006, of December 28, 2006.

Art. 4^o This Decree goes into effect on the date of its publication.

Art. 5^o It is revoked § 1^o of the art. 3^o of Decree n^o 6,260, of November 20, 2007.

Brasilia, July 22, 2009 ; 188^o of Independence and 121^the of the Republic.

LUIZ INACIO LULA DA SILVA

Guido Mantega

Ivan John Guimarães Ramalho

Sergio Machado Rezende