DECREE NO 5,136, DE July 7, 2004.

Approves the Regimental Structure and the Demonstrative Framework of the Cargos in Commission and the Gratified Functions of the Ministry of Finance, and gives other providences.

THE PRESIDENT OF THE REPUBLIC, in the use of the assignments conferring you the art. 84, incisos IV and VI, paragraph "a", of the Constitution,

DECRETA:

Art. 1º Ficam approved the Regimental Structure and the Demonstrative Framework of the Cargos in Commission and the Gratified Functions of the Ministry of Finance, in the form of Annexes I and II to this Decree.

Art. 2º As a result of the provisions of the art. 1º, stay remanded, in the form of Annex III to this Decree, the following posts in Committee of the Group-Direction and Superiors-DAS and Gratified Functions-FG:

I-from the Ministry of Finance to the Office of Management, Ministry of Planning, Budget and Management: four DAS 102.3 ;

II-from the Office of Management, Ministry of Planning, Budget and Management, to the Ministry of Finance: a DAS 101.6 ; four DAS 101.5 ; seven DAS 101.4 ; thirteen DAS 101.3 ; one hundred and thirty DAS 101.2 ; fifteen DAS 101.1, twenty-101.1 four DAS 102.4 ; eight DAS 102.2 ; two DAS 102.1 ; four hundred and ninety FG-1 ; one hundred and six FG-2 ; and fifty-FG-3.

Art. 3º The apostillations arising from the approval of the Regimental Structure of which it treats the art. 1º, they should occur within thirty days, counted from the date of publication of this Decree.

Single Paragraph. After the apostillations provided for in the caput, the Minister of State for the Finance shall publish, in the Official Journal of the Union, within sixty days, counted from the date of publication of this Decree, nominal relationship of the holders of the posts in committee of the Group-Direction and Superior-DAS, as referred to in Annex II, indicating, inclusive, the number of vacant posts, their denomination and their level.

Art. 4º The internal regiments of the organs of the Ministry of Finance shall be approved by the Minister of State and published in the Official Journal of the Union, within ninety days, counted from the date of publication of this Decree.

Art. 5º This Decree goes into effect on the date of its publication.

Art. 6º Stay revoked the Decrees n ° s 4,643, March 24, 2003, 4,825, of September 2, 2003, and the attachment to Decree # 5,122, of June 30, 2004, as far as the Ministry of Finance is concerned.

Brasilia, July 7, 2004 ; 183º of Independence and 116º of the Republic.

LUIZ INACIO LULA DA SILVA
Antonio Palocci Filho
Guido Mantega

ANNEX I

REGIMENTAL STRUCTURE OF THE MINISTRY OF THE FARM

CHAPTER I

OF NATURE AND COMPETENCE

Art. 1º The Ministry of Finance, the body of the direct Federal Administration, has as a area of competence the following subjects:

I-currency, credit, financial institutions, capitalization, popular savings, private insurance and open private pension ;

II-policy, administration, supervision and tax and customs collection ;

III-financial management and public accounting ;

IV-administration of internal and external government debts ;

V-economic and financial negotiations with governments, multilateral bodies and government agencies ;

VI-prices in general and public and administrated tariffs ;

VII-surveillance and control of exterior trade ;

VIII-realization of studies and research for monitoring the economic juncture ; and

IX-authorization, ressaved the powers of the National Monetary Council:

a) of the free distribution of advertisement for advertisement title when done upon draw, worth-toast, contest or assemelated operation ;

b) of consortium operations, mutual fund and other similar associative forms, which object to the acquisition of goods of any nature ;

c) of the sale or promise of sale of retail goods, upon public offer and with advance receipt, partial or total, of the respective price ;

d) of the sale or promise of sale of rights, including quotas owned by civil entities, such as hospital, motel, club, hotel, recreation centre or accommodation and organization of services of any nature with or without prorogation of maintenance expenses, upon public offer and with advance payment of the price ;

e) of the sale or promise of sale of land lower to benefits upon sorter ;

f) of any other early caption modality of popular savings, upon promise of contrastfeeding on goods, rights or services of any nature ; and

g) of the exploration of lotteries, including sweepstakes and other modalities of lotteries carried out by promoters of horse racing.

CHAPTER II

DA ORGANIZATIONAL STRUCTURE

Art. 2º The Ministry of Finance has the following Organizational Framework:

I-bodies of direct and immediate assistance to the Minister of State:

a) Cabinet ; and

b) General Secretariat:

1. Undersecreting for Economic Affairs ; and

2. Undersecretion of Planning, Budget and Administration ;

II-singular specific organs:

a) Prosecutor-General of the National Farm ;

b) Registry of the Federal Recipe ;

c) Secretary of the National Treasury ;

d) Secretary of Economic Policy ;

e) Economic Follow-up Office ;

f) Secretary of International Affairs ; and

g) School of Fazendary Administration ;

III-collegiate organs:

a) National Monetary Council ;

b) National Board of Fazendary Politics ;

c) National Financial System Resource Council ;

d) National Board of Private Insurance ;

e) Board of Resources of the National Private Insurance System, Open Private Security and Capitalization ;

f) Board of Control of Financial Activities ;

g) Superior Board of Tax Resources ;

h) 1º, 2º and 3º Contributor Councils ;

i) Brazilian Nomenclature Committee ;

j) Exterior Credit Evaluation Committee ; and

l) Steering Committee of the Federal Public Financial Institutions ;

IV-linked entities:

a) municipalities:

1. Central Bank of Brazil ;

2. Commission of Securities ; and

3. Superintendency of Private Insurance ;

b) public companies:

1. House of the Currency of Brazil ;

2. Federal Data Processing Service ;

3. Federal Economic Box ; and

4. Asset Manager Company ;

c) mixed economy societies:

1. Bank of Brazil S.A.;

2. IRB-Brazil Resinsurance S.A.;

3. Bank of Amazon S.A.;

4. Bank of the North East of Brazil S.A.;

5. Bank of the State of Ceará S.A.;

6. Bank of the State of Piauí S.A. ;

7. Bank of the State of Santa Catarina S.A. ; and

8. BESC S.A. Real Estate Credit-BESCRI.

CHAPTER III

DAS COMPETENCIES OF ORGANS

I Section

of the Direct and Immediate Care Bodies to the Minister of State

Art. 3º The Cabinet competes:

I-attend the Minister of State in his political and social representation, deal with the public relations and the preparation and dispatch of his personal expediency ;

II-monitor the progress of the Ministry's projects of interest, in plotting in the National Congress ;

III-provide for the fulfillment of the consultations and the requirements formulated by the National Congress ;

IV-arrange for the official publication and dissemination of the matters relating to the Ministry's acting area ; and

V-exercise other assignments that are committed to it by the Minister of State.

Art. 4º To the Executive Officer shall compete:

I-attend the Minister of State in the supervision and coordination of the activities of the members of the Ministry's structure and of the entities linked to it ;

II-coordinate and supervise the activities of administrative organization and modernization, as well as those related to federal planning and budget, financial administration, accounting, administration of information and informatics resources, human resources, general services, and documentation and archives, within the Ministry and linked entities ;

III-aiding the Minister of State in the definition of guidelines and in the implementation of the actions of the Ministry's area of competence ;

IV-coordinate, within the Ministry, the studies related to bills of laws, provisional measures, decrees and other normative acts ; and

V-co-ordinate, within the Ministry, the activities related to the ouvidority.

Single Paragraph. The Executive Officer also exercises the role of the sector body of the Civil Personnel Systems of the Federal Administration-SIPEC, Administration of Information Resources and Informatics-SISP, General Services-SISG, National Archives-SINAR, of Planning and Federal Budget, Federal Financial Administration and Federal Accounting, through the Undersecretion of Planning, Budget and Administration.

Art. 5º To Undersecretive for Economic Affairs competes:

I-monitor and supervise work on economic affairs within the framework of the Executive Officer, establishing guidelines for programming, organization, implementation and evaluation of tasks by it developed ; and

II-coordinate, within the framework of the Executive Officer, in articulation with the Social Communication Advisory and the Advisory for Affairs Parliamentarians of the Ministry, actions and resolutions to the demands coming from the Power Legislative, Judicial Power, other spheres of government, press, and organised civil society.

Art. 6º To Undersecretion of Planning, Budget and Administration competes:

I-administer, plan, coordinate and supervise the execution of the activities of administrative organization and modernization, as well as those related to federal planning and budget, administration systems financial, accounting, administration of information resources and informatics, human resources, general services and documentation and archives, within the Ministry ;

II-coordinate and supervise the execution of the activities of administrative organization and modernization, as well as those related to the systems cited in the inciso I, within the framework of the linked entities of the Ministry ;

III-promote the articulation with the bodies responsible for the central coordination of the activities of administrative organization and modernization and of the federal systems referred to in the inciso I of this article and inform and guide the bodies of the Ministry and entities linked to compliance with the established administrative standards ;

IV-coordinate the elaboration and consolidation of the plans and programs of the Ministry's finalistic activities and linked entities, and submit them to the higher decision ;

V-examine and express themselves on the internal regiments of the organs of the Ministry, as well as of the structures or statutes of the linked entities, except for public enterprises and mixed economy corporations ;

VI-develop the budgetary, financial and accounting implementation activities within the Ministry ;

VII-undertake account taken of the expense payers and other persons responsible for public goods and values and of all that der the loss, extraction or other irregularity that results in damage to the eryary ; and

VIII-supervise, coordinate, and guide the Ministry's Regional Managers of Administration.

Section II

Of The Natural Specific Organs

Art. 7º To the Attorney General of the National Farm competes:

I-ascertain the liquidity and certainty of the Union's active debt, tax or any other nature, by signing it for collection, friendly or judicial purposes ;

II-to privately represent the Union, in the execution of its active debt of tax character ;

III-examine in advance the legality of the contracts, concessions, agreements, adjustments or arrangements that are of interest to the National Farm, including those concerning external public debt and, when it is the case, promote the respective termination or declaration of expiry, by administrative or judicial means ;

IV-represent the Union in the causes of fiscal nature, thus understood those relating to Union competence tributes, including infractions concerning tax legislation, compulsory loans, seizure of goods, domestic or foreign, organ decisions of the fiscal administrative litigation, tax benefits and exemptions, tax credits and tax stimuli, tax liability of transporters and maritime agents, and incidents procedural raised in actions of a fiscal nature ;

V-fix the interpretation of the Constitution, the laws, the treaties and other normative acts to be uniformly followed in their areas of acting and coordination, when there is no normative guidance of the Advocate General of the Union ;

VI-represent and defend the interests of the National Farm:

(a) in contracts, agreements or adjustments of a fiscal or financial nature, in which it intervenes, or is part of, on one side the Union and, on the other, the States, the Federal District, the Municipalities, the municipalities, the public undertakings, the mixed economy societies or foreign entities, as well as those of concessions ;

b) in loan contracts, collateral, contragarantia, financed acquisition of goods and merchant leases, in which it is a party or intervenes the Union ;

c) together with the Upper Chamber of Tax Resources, the Contributions Boards, the National Financial System Resources Board, the Higher and Regional Boards of Maritime Labour and other deliberation bodies collective ;

d) in the acts pertaining to the acquisition, disposal, disposal, cession, lease and other concernents to real estate of the Union heritage, together with the Estate Registration Offices, requiring registration, inscription, transcript or an averaging of securities relating to real estate of the Union heritage and, when it is the case, manifesting refusal or impossibility to meet the requirement of the Official, as well as to it requiring certificates in the interest of the said estate and, yet, promoting the registration of property of Union real estate discriminated administratively, owned or occupied by organs of the Federal Administration and by military units, in the hypotheses provided for in the relevant legislation ; and

e) in the constitutive acts and assemblies of companies by shares of whose capital participates in the Union, as well as in the acts of subscription, purchase, sale or transfer of shares or right of subscription ; and

VII-accept the donations, free of charge, in favor of the Union.

Single Paragraph. The Attorney General of the National Farm performs the consultancy and legal advising activities within the Ministry and linked entities, governing, in the performance of these activities, by the Supplementary Act No. 73 of February 10, 1993.

Art. 8º The Registry of the Federal Revenue competes:

I-plan, coordinate, supervise, execute, control, and evaluate federal tax administration activities ;

II-propose measures for improvement and regulation and the consolidation of federal tax legislation ;

III-interpreting and enforcing the tax, customs and correlates legislation, editing the normative acts and the instructions required for its execution ;

IV-establish ancillary tax obligations, including disciplined the delivery of statements ;

V-prepare and judge, in the first instance, administrative processes of determination and requirement of Union tax credits, concerning tributes and contributions by it administered ;

VI-monitor the execution of tax and customs policies and study their effects on the economy of the Country ;

VII-drive, supervise, guide, coordinate and execute the services of supervision, launch, collection, collection, pickup and control of tributes and contributions and other Union revenue, under its management ;

VIII-realizing the forecast, monitoring, analysis, and control of revenues under your administration, as well as coordinating and consolidating the forecasts of the other federal revenues, to subsidize the drafting of the proposal budget of the Union ;

IX-propose measures aimed at reconciling the predicted values in the federal financial programming with the revenue to be raised ;

X-estimating and quantifying the revenue waiver administered and assessing the effects of the aliquots reductions, tax exemptions and tax incentives or stimuli, ressaved the competence of other bodies that deal with these subjects ;

XI-promoting integration activities, between the fisco and the taxpayer, and of tax education, as well as preparing, guiding and disseminating tax information ;

XII-formulating and establishing economic and economic information policy and implementing systematic collection, processing and dissemination of this information ;

XIII-to celebrate arrangements with the Federal Administration's bodies and entities and entities of public or private law, for exchange of information, rationalization of activities and conduct of joint operations ;

XIV-manage the Special Development and Improvement Fund for Supervisory Activities-FUNDAF, referred to in Decree-Law No 1,437 of December 17, 1975 ;

XV-participate in the negotiation and implementation of international agreements, treaties and arrangements pertinent to the tax matter, ressaved the competencies of other bodies that deal with such matters ;

XVI-directing, supervising, guiding, coordinating and executing the administration, supervision and customs control services, including with regard to customs of areas and precincts ;

XVII-directing, supervising, guiding, coordinating and executing control of the customs value and transfer prices of imported or exported goods, ressaved the competencies of the Brazilian Committee of Nomenclature ;

XVIII-drive, supervise, guide, coordinate and execute the activities related to nomenclature, tax classification and origin of goods, including representing the Country in international meetings on the matter ;

XIX-participate, observed the specific competence of other organs, in the activities of suppression of smuggling, the misdemeanor and illicit trafficking of narcotics and related drugs, and money laundering ;

XX-administer, control, evaluate and normalize the Integrated Exterior Trade System-SISCOMEX, ressaved the competencies of other organs ; and

XXI-articulate with international and foreign entities and bodies with acting in the economic and economic field-tax, for conducting studies, technical conferences, congresses and similar events.

Art. 9º At the Office of the National Treasury, the central body of Federal Financial Administration and Federal Accounting Systems, competes:

I-draw up the monthly and annual financial programming of the National Treasury, manage the National Treasury Single Account and subsidize the formulation of the public expenditure financing policy ;

II-caretaker by the financial balance of the National Treasury ;

III-administer the financial assets and securities of the National Treasury ;

IV-maintain control of commitments that directly or indirectly, the Union with entities or international bodies ;

V-administer the furnished and contractual public debts, internal and external, of direct or indirect responsibility of the National Treasury ;

VI-manage the funds and official programs that are under the responsibility of the National Treasury, assessing and tracking possible fiscal risks ;

VII-editing standards on financial programming and budgetary and financial implementation, as well as promoting monitoring, systematization and standardization of the execution of public expenditure ;

VIII-implement the actions necessary for the regularization of financial obligations of the Union, including those assumed in law ;

IX-establish accounting standards and procedures for the proper registration of the acts and facts of the budgetary, financial and heritage management of the Federal Administration's organs and entities, promoting monitoring, the systematization and standardization of accounting execution ;

X-maintain and enhance the Account Plan and the Federal Administration's Manual of Contáber Procedures ;

XI-institute, maintain, and enhance accounting records systems for the acts and facts pertaining to budgetary, financial and heritage management ;

XII-institute, maintain, and enhance information systems that allow to produce managerial information necessary for decision making and ministerial supervision ;

XIII-establish standards and procedures for the elaboration of account takeover processes of the expense payers and too much responsible for public goods and values and of all that der the loss, extravio or another irregularity that results in damage to the erarium and promote the corresponding accounting records of accountability of the agents ;

XIV-draw up the accounting statements and reports intended to compose the Prestation of Annual Accounts of the President of the Republic ;

XV-edit general standards for consolidation of national public accounts ;

XVI-consolidating national public accounts by aggregating data from the balance sheets of the Union, States, the Federal District and the Municipalities ;

XVII-promote integration with the other Powers of the Union and of the other spheres of government in accounting matters concerning budgetary, financial and heritage execution ;

XVIII-administer, control, evaluate and normalize the Integrated Financial Administration System of the Federal Government-SIAFI ;

XIX-elaborate and disseminate, within the framework of its competence, tax statistics, demonstratives and reports, in care of legal devices and agreements, treaties and arrangements concluded by the Union with bodies or entities international ;

XX-verify compliance with the limits and conditions relating to the carrying out of credit operations of States, the Federal District and the Municipalities, comprising the respective direct administrations, funds, authorities, foundations and dependent state-owned enterprises ; and

XXI-disseminate, monthly, the relationship of those who have exceeded the limits of consolidated and furnished debts under the current legislation.

Art. 10. To the Bureau of Economic Policy competes:

I-advise the Minister of State in the formulation, monitoring and coordination of economic policy, including sectoral and regional ;

II-propose alternatives of fiscal policy driving in the short term and set guidelines of that policy for medium and long term ;

III-evaluate and draw up proposals for amending tax and budget legislation and their impacts on the economy ;

IV-draw up tax projections and coordinate the process of consolidation of estimates and programming of public sector financing needs ;

V-define the set of parameters used in the elaboration of the General Budget of the Union ;

VI-evaluate and draw up proposals for policies concerning the productive sector, including currency, commercial, tariff and credit policies ;

VII-monitor and evaluate the economic indicators of the Country, drawing up reports on the evolution of the economy ;

VIII-indicate global and sectorial priorities in the annual, multi-annual plans, programs and projects of national interest ;

IX-promote studies and evaluate measures for the development of the supplementary pension, insurance, and capitalization sectors ;

X-evaluate and propose measures for the development of the Brazilian capital market ;

XI-propose alternatives and evaluate public policies for the housing system, including market segments and social interest, targeting the enhancement of regulatory and operational mechanisms ;

XII-to contribute to the improvement, expansion and democratization of credit channels within the National Financial System ;

XIII-propose, evaluate and monitor measures, within the Ministry of Finance, relevant to agricultural policy ;

XIV-appreciate, in its economic aspects, projects of legislation or regulation by issuing technical opinions on the relevant matters ;

XV-advising the Minister of State in the policy of relationship with international finance and trade bodies, coordinating it with the macroeconomic priorities laid down in the multiannual plan ; and

XVI-to participate in the Technical Commission of the Currency and Credit and to advise the Minister of State at the National Monetary Council.

Art. 11. To the Office of Economic Monitoring competes:

I-delineate, coordinate and execute the Ministry's actions, with regard to the management of market regulation, competition and economic order regulation policies, so as to promote efficiency, consumer welfare and economic development ;

II-ensure the defence of the economic order, in articulation with the other bodies of the Government in charge of ensuring the defence of competition:

a) acting in control of market structures, emitting, compulsorily, economic opinion to acts of concentration in the context of Law No. 8,884 of June 11, 1994 ;

b) by proceeding to economic analyses of competition-limiting practices or conducts, instructing procedures in the context of Law No. 8 .884, 1994 ; and

c) carrying out, in the face of evidence of infraction of the economic order, investigations of acts or conducts of competition within the context of Law No. 9,021 of March 30, 1995, and of Law No. 10,149 of December 21, 2000 ;

III-structuring and monitoring the deployment of new models of regulation and management, in articulation with the Regulatory Agencies and other related organs, accompanying and evaluating:

a) the readjustments and revisions of public service and public price tariffs ;

b) the bidding processes involving the privatization of companies belonging to the Union with the aim of ensuring maximum conditions of competition, by analyzing the rules for fixing the tariffs on public services and prices initial audiences as well as the parametric formulas of readjustments and the conditioners that affect the review processes ; and

c) the evolution of markets, especially in the case of public services subject to the processes of privatization and administrative decentralization, to recommend the adoption of measures that ensure free production, marketing and distribution of goods and services ;

IV-authorize and scrutinize, save hypothesis of attribution of jurisdiction to another organ or entity, the activities of promotions, sorteios, popular savings caption, free distribution of prizes for propaganda, lotteries and sweepstakes, pursuant to Law No. 5,768 of December 20, 1971, regulated by Decree No. 70,951 of August 9, 1972, of Decree-Law No 204 of February 27, 1967, and of Law No. 7,291 of December 19, 1984 ;

V-establish, for agricultural and agroindustrial sectors, regulatory milestones, normative and instruments of sector public policies aimed at credit, supply, marketing, production and consumption, accompanying its implementation and execution

VI-favouring economic development and proper functioning of the market, in the agricultural, industrial, trade and service sectors and infrastructure sectors, so as to enable the free distribution of goods and services:

a) accompanying and analyzing the evolution of market variables relative to products, or the product group, whose share in the household budget or in the costs of the productive sector is significant ;

b) accompanying and analyzing the execution of the national policy of import and export tariffs, interacting with bodies involved with foreign trade policy ;

c) supplementing the executive and supervising action of other organs or institutions in the area of economic law, production and supply of goods and services ;

d) adopting normative measures on conditions of competition to ensure the free production, marketing and distribution of goods and services ;

e) evaluating and expressly expressing themselves about the legal acts and instruments affecting the conditions of free marketing, production and distribution of goods and services, as well as issuing opinions in cases where the Union is part, subsidizing the acting of the Advocacy-General of the Union and providing argumentations, based on economic analysis, which complement the legal order reasons in the Union's defense ; and

f) compatibilizing internal competition and commercial defense practices with international practices, aiming at economic integration and consolidation of regional economic blocs ;

VII-develop the tools necessary for the implementation of the assignments mentioned in the incisos I to VI of this article ; and

VIII-promote articulation with public bodies, private sector, and non-governmental entities, also involved in the assignments mentioned in the incisos I to VI of this article.

Art. 12. To the Registry of International Affairs competes:

I-monitor economic and financial negotiations with foreign or international governments and entities ;

II-analyzing the policies of international financial bodies as well as the economic and strategic economies juncture for Brazil ;

III-participate in the negotiations of Brazilian credits abroad ;

IV-plan and monitor the policy of valuation, negotiation and retrieval of Brazilian credits to the outside ;

V-analyse the financial policies of international institutions and monitor initiatives in monetary and financial cooperation ;

VI-follow up themes related to Brazilian external indebteds-on to official and private creditors ;

VII-follow up and coordinate, within the Ministry, the actions necessary for Brazil's economic integration process in the Common Market of South-MERCOSUR, including participation in policy coordination macroeconomic ;

VIII-participate in the trade negotiations concerning MERCOSUR and other economic blocs and pronounce on the desirability of Brazil's participation in international trade-related agreements or arrangements exterior ;

IX-to monitor and coordinate, within the Ministry, the actions necessary for the participation of Brazil in the World Trade Organization and other international bodies in trade and investment ;

X-participate in negotiations, within the framework of the WTO and other international bodies, on trade and investments ;

XI-to monitor the implementation of the national policy of import and export tariffs, within the Ministry, in conjunction with the bodies entrusted with the elaboration of foreign trade policy ;

XII-follow up on the Ministry's actions in the area of safeguards and anti-dumping and countervailing duties ; and

XIII-support the Chair of the Export Credit Committee-CCEx and coordinate official export financing.

Art. 13. To the School of Finance Administration competes:

I-plan, promote and intensify systematic, progressive, and tailored training programs to the needs of the Ministry in its various areas ;

II-promote the training and technical-professional improvement of the Ministry's servers ;

III-systematize, plan, supervise, guide, and control recruitment and selection of personnel for fulfillment of Ministry posts ;

IV-to plan and promote basic and applied research, as well as to develop and maintain technical cooperation programs with national and international bodies on matters of Ministry interest ;

V-plan unintegrated courses in the School's normal curriculum and execute projects and recruitment, selection and training activities that will come to be convenienced with organs and entities of the Direct Public Administration and indirect from the Union, the States, the Federal District and the Municipalities, and with national and international bodies ; and

VI-administer the Special Training and Development Fund, of an accounting nature, of which it treats Decree No 73,115 of November 8, 1973.

Section III

Of The Collegiate Organs

Art. 14. The National Monetary Council competes to exercise the assignments that it treats Law No. 4,595 of December 31, 1964, and special supervenient legislation.

Art. 15. The National Committee of Fazendary Politics competes:

I-promote the celebration of arrangements, for the purpose of granting or revocation of tax incentives and benefits of the tax that treats the inciso II of the art. 155 of the Constitution, as provided for in § 2º, inciso XII, point (g) of the same article and in Supplementary Law No 24 of January 7, 1975 ;

II-promote the celebration of acts aiming at the exercise of the prerogatives provided for in the arts. 102 and 199 of Law No. 5,172 of October 25, 1966 (National Tax Code), as also on other matters of interest of the States and the Federal District ;

III-suggest measures with a view to simplification and harmonisation of legal requirements ;

IV-promote the management of the Integrated National System of Economic Information-Fiscal-SINIEF, for the collection, elaboration and distribution of basic data essential to the formation of economic and fiscal policies and the improvement permanent of tax administrations ;

V-promote studies with a view to the improvement of the Tributary Administration and the National Tax System as an economic and social development mechanism, in the aspects of inter-relationship of federal taxation and state ; and

VI-collaborate with the National Monetary Council on the establishment of the Internal and Foreign Public Debt Policy of States and the Federal District, for compliance with relevant legislation, and in the guidance of institutions state public financial, conduits its highest efficiency as basic support of State Governments.

Art. 16. To the National Financial System Resources Board it is up to exercise the skills set out in the art. 2º of Decree No 1,935 of June 20, 1996, with the essay given by Decree No 2,277 of July 17, 1997.

Art. 17. The National Private Insurance Council is to exercise the powers set forth in Decree-Law No. 73 of November 21, 1966, regulated by Decree No. 60,459 of March 13, 1967.

Art. 18. To the Board of Resources of the National Private Insurance System, Open Private Security and Capitalization is to exercise the competencies set out in Decree No. 2,824 of October 27, 1998.

Art. 19. The competencies of the Financial Activity Control Board are those defined in art. 14 of Law No. 9,613 of March 3, 1998, regulated by Decree No 2,799 of October 8, 1998.

Art. 20. To the Upper Chamber of Tax Resources competes to judge:

I-special appeal interposed against:

a) non-unanimous decision of the Board of Contributors, when contrary to the law or evidence of proof ; and

(b) decision that gives the tax law divergent interpretation of the one that has given him another Chamber of Board of Contributors or the Superior Chamber of Tax Resources ; and

II-voluntary intervention appeal of the Chambers of the Boards of Contributors in the trial of an ophilic resource.

Art. 21. At 1º, 2º and 3º Contributor Councils, observed their competence and within manner limits set by the Minister of State of the Farm, it is incumbent on judging appeals and volunteers of first instance decision on the application of the legislation concerning tributes, including additional, and compulsory loans and contributions administered by the Office of the Federal Revenue Office.

Art. 22. The Brazilian Naming Committee competes:

I-maintain the Brazilian Nomenclature of permanently updated Goods ;

II-propose to the organs interested in the application of the Brazilian Nomenclature of Goods measures relating to the updating, improvement and harmonization of the unfolds of their positions in order to adjust them to the your statistical purposes or fiscal control ;

III-diffuse the knowledge of the Brazilian Nomenclature of Goods, including upon the publication of its index, and propose the necessary measures for its uniform application ;

IV-promote the dissemination of the Explanatory Notes of the Brussels Customs Nomenclature and recommend standards, criteria or supplementary notes of interpretation ;

V-approve, for the purpose of interpretation and scope of the Brazilian Nomenclature of Goods, the amendments made to the Customs Nomenclature of Brussels ;

VI-establish classification criteria and standards for uniform application of the Brazilian Nomenclature of Goods, on its own initiative or by solicitation of organs and entities of the Public Administration tasked with the application of the Nomenclature, as supplementary instructions approved by the Committee ; and

VII-provide technical assistance to the organs directly interested in the application of the Brazilian Nomenclature of Goods.

Art. 23. To the Exterior Credit Assessment Committee it is up to exercise the powers set out in Decree No 2,297 of August 11, 1997.

Art. 24. The Federal Public Public Financial Institutions' Management Committee is to exercise the competencies set out in the Decree of November 30, 1993, which creates the said committee.

CHAPTER IV

OF THE ALLOCATIONS OF LEADERS

I Section

From the Executive Secretary

Art. 25. To the Executive Secretary it is incumbent:

I-co-ordinate, consolidate and submit to the Minister of State the Ministry's overall plan of action ;

II-supervise and evaluate the execution of the projects and activities of the Ministry ;

III-supervise and coordinate the articulation of the organs of the Ministry with the central bodies of the systems affected to the area of competence of the Secretariat-Executiva; and

IV-exercise other assignments that are committed to it by the Minister of State.

Section II

From the Attorney-General of the National Farm

Art. 26. To the Attorney General of the National Farm is to direct, guide, supervise, coordinate and monitor the activities of the units that are subordinate to it, ministrant them instructions and exposing normative acts and work orders.

Single Paragraph. The Attorney General of the National Farm, without prejudice to the powers conferred by Decree-Law No. 147 of February 3, 1967, shall provide direct and immediate assistance to the Minister of State in the form of the Supplementary Law No. 73 of 1993.

Section III

Of Secretaries

Art. 27. The Secretaries must plan, direct, coordinate, guide the execution, monitor and evaluate the activities of the units that integrate their respective secretaries and carry out other assignments that are committed to them in internal regiment.

Section IV

From Ouver-General

Art. 28. The Ouvidor-General is to monitor the progress and solution of the clients' pleas within the Ministry.

V Section

Of the other Leaders

Art. 29. To the Chief of Staff of the Minister of State, the Undersecretaries, the Director-General of the School of Fazendary Administration, the Directors and the other leaders is to plan, direct, coordinate and guide the implementation, monitor and evaluate the activities of their respective units and to exercise other assignments that are committed to them, in their respective areas of competence.

CHAPTER V

DAS GENERAL PROVISIONS

Art. 30. The internal regiments will define the detailing of the integral bodies of the Regimental Structure, the competences of the respective units, the assignments of their leaders, the decentralization of services and the areas of organ jurisdiction decentralized.