PROVISIONAL MEASURE # 1.971-12, DE 1º of June 2000.

Disposes on the restructuring of the Carrier Audit of the National Treasury and organization of the Auditoria-Fiscal Career of Social Security of the Auditoria-Fiscal Career of Work.

THE PRESIDENT OF THE REPUBLIC, in the exercise of the office of President of the Republic, using the assignment that confers you the art. 62 of the Constitution, adopts the following Interim Measure, with force of law:

Art. 1º This Interim Measure has on the restructuring of the Auditing Career of the National Treasury, of which it treats Decree-Law No. 2,225 of January 10, 1985, and the organization of the Auditoria-Fiscal Career of Social Welfare and the Carrier Auditoria-Fiscal of Labour.

Art. 2º The posts of Auditor-Fiscal of Federal Revenue, Federal Revenue, Auditor-Fiscal Social Security and Auditor-Fiscal of Labour are grouped in class, A, B, C and Special, comprising, the first two, five standards, and, the last two, four patterns, in the form of the Annexes I and II.

Art. 3º The admission to the posts of which it treats the previous article shall be in the initial standard of the initial class of the respective office, upon public tender of evidence, requiring a superior course, or equivalent, completed, observed the requirements laid down in the relevant legislation

§ 1º The contest referred to in the caput, for the Auditor-Fiscal Carrier of Work, may be carried out by areas of specialization.

§ 2º For investiture in the post of Auditor-Fiscal of Labour, in the areas of specialization in occupational safety and medicine, the proving of the respective professional empowerment, at a postgraduate level, officially recognized will be required.

Art. 4º The development of the server in the careers that it treats this Provisional Measure will occur upon functional progression and promotion.

§ 1º For the purposes of this Provisional Measure, functional progression is the pass-through of the server to the pattern of immediately superior maturities within a same class, and promotion, the server pass from the last standard of a class to the first of the immediately upper class.

§ 2º The functional progression and promotion will observe requirements and conditions laid down in regulations.

§ 3º The probationary server will be the subject of specific evaluation, at the end of which, if confirmed in the post, will obtain progression to the immediately superior standard of the initial class, vegiving, during that period, the functional progression.

Career Auditing of the National Treasury

Art. 5º The Career Auditing of the National Treasury, of which it treats Decree-Law No. 2,225, of 1985, passes the so-called Federal Revenue Audit Career.

Single Paragraph. As a result of the provisions of this article, the positions of Auditor-Fiscal of the National Treasury and National Treasury Technician pass the denomination, respectively, Auditor-Fiscal of the Federal Revenue Revenue and Technician of the Federal Revenue Office.

Art. 6º The duties of the occupants of the office of Auditor-Fiscal of the Federal Revenue Office, in the exercise of the competence of the Office of the Federal Revenue Office, regarding the tributes and the contributions by it administered:

I-in deprivative character:

a) constituting, upon launch, the tax credit ;

b) elaborate and make decisions in administration-tax process, or participate in, as well as relation to tax refund and recognition procedures for tax benefits ;

c) carry out surveillance procedures, including those relating to customs control, objecting check compliance with the tax obligations by the taxable person, practicing all acts defined in the specific legislation, including those relating to the seizure of goods, books, documents and resembling them ;

d) proceed to the guidance of the taxable person in respect of the application of tax legislation, by intermediate of normative acts and solution of consultations ;

and) supervise the guidance activities of the taxable person by media enteraverage electronic, telephone and fiscal plantation ;

II-in general character, the other activities inherent in the competence of the Revenue Secretary Federal.

§ 1º The Executive Power will be able, among the activities of which it treats the inciso II, to commit its exercise, in private character, to the Auditor-Fiscal of the Federal Revenue Service.

§ 2º Incution to the Federal Revenue Technician assisting the Auditor-Fiscal of the Federal Revenue in the exercise of your assignments.

§ 3º The Executive Power, noted the provisions of this article, shall have on the tasks of the posts of Auditor-Fiscal of the Federal Revenue Revenue and Technical Receiver.

Auditoria-fiscal Career of Social Security

Art. 7º The Tax positions of Previdential Contributions, the Grupo-Tributation, Grossing and Surveillance, of which it treats art. 2º of Law No. 5,645 of December 10, 1970, passes the denomination of Auditor-Fiscal Social Security-AFPS.

Art. 8º These are assignments of the occupants of the office of Auditor-Fiscal Social Security, regarding the contributions administered by the National Institute of Social Insurance-INSS:

I-in deprivative character:

a) perform audit and supervision, objecting to compliance with Social Security legislation on the contributions administered by the INSS, to launch and constitute the corresponding credits established ;

b) affect the Infraction Self washbasin when it finds the occurrence of the discompliance of legal and Auto Arrest Obligation and Guard of documents, materials, books and whistlebings, for verification of the existence of fraud and irregularities ;

c) to examine the accounting of companies and taxpayers in general, not by applying to them willing in the arts. 17 and 18 of the Commercial Code ;

d) adjudicate the administrative proceedings of impugation filed against the constitution of credit prediction ;

and) recognize the right to restitution or compensation for payment or undue pickup of contributions ;

f) audit the collector network as to the receipt and repass of the contributions administered by the INSS ;

g) supervise the contribution activities to the taxpayer effected through media electronic, telephone and fiscal plantation ;

h) carry out the audit and supervision of the entities and funds of the own schemes of social predictions, when there is delegation from the Ministry of Social Welfare and Social Care to the INSS for that purpose.

II-in general character, the other activities inherent in the competencies of the INSS.

§ 1º The Executive Power will be able, among the activities of which it treats the inciso II, to commit its exercise, in private character, to the Auditor-Fiscal Social Security.

§ 2º The Executive Power, noted the provisions of this article, shall have on the tasks of the posts of Auditor-Fiscal Social Security.

Auditorial Career-Fiscal Labour

Art. 9º The Auditorial Career-Fiscal Labour will hold positions of Auditor-Fiscal Labour in the following areas of expertise:

I-labour legislation ;

II-safety at work ;

III-occupational medicine.

§ 1º It is forty hours weekly the work journey of the Auditoria-Fiscal Career members of the Work, not if they apply for the journey of work to which the art refers. 1º caput and § 2º of Law No. 9,436 of February 5, 1997, and no longer if admitting to the perception of two basic maturities.

§ 2º The current occupants of the Labour Physician job who choose to remain in the current situation they should do so unrealisably until September 30, 1999, in this case, in an endangered frame in this case.

Art. 10. They are transformed into office of Auditor-Fiscal Labour, in the Auditoria-Fiscal Career of Labour, and following effective positions of the permanent framework of the Ministry of Labor and Employment:

I-Fiscal of Work ;

II-Social Assistant, entrusted with the supervision of the work of the woman and the minor ;

III-Engineers, in charge of the supervision of safety at work ;

IV-Labour Medical Officer in charge of the supervision of the health conditions of the environment of the work.

§ 1º The posts referred to in the incisos I and II of the caput go on to denominate Auditor-Fiscal of the Work, in the area of work legislation specialization.

§ 2º The posts referred to in the incisos III and IV of the caput go on to denominate Auditor-Fiscal of the Work, in the areas of occupational safety specialization and work medicine, respectively.

Art. 11. The occupants of the office of Auditor-Fiscal of the work have for assignments to ensure, across national territory:

I-the application of legal and regulatory devices of a labor nature and related to safety and occupational medicine ;

II-the verification of records in Labor and Social Welfare-CTPS, targeting the reduction of informality indexes ;

III-verification of the collection of the Service Time Guarantee Fund-FGTS, objecting maximize the collection indexes ;

IV-the fulfillment of agreements, conventions and collective agreements concluded between employees and employers ;

V-respect for the agreements, treaties and international conventions of which Brazil is signatory.

Remuneration of the Carreiras

Art. 12. It is extinguished the Additional Variable Retribution that it treats the art. 5º of Law No. 7,711 of December 22, 1988, due to the occupants of the positions of the National Treasure Audit career.

Art. 13. The members of the Auditoria-Fiscal Career of Social Security and Auditoria-Fiscal Career of Labour do not do justice to the perception of Stimulation Stimulation and Fundraising-GEFA, created by Decree-Law No. 2,371, of 18 November 1987.

Art. 14. The members of the Carreiras that it treats this Provisional Measure do not do jus to the perception of the Ability Gratification that it treats the Delegated Act No. 13 of August 27, 1992.

Art. 15. It is instituted the Gratification of Tax Activities-GDAT, due to the Careers Audit members of the Federal Revenue, Auditoria-Fiscal Career of Social Security and Auditoria-Fiscal Career of Labor, in the percentage of up to fifty per cent, incidents on the basic salary of the server.

§ 1º GDAT will be assigned in function of the effective server performance, as well as targets of fixed collection and surveillance results, in the form established in act of the Executive Power.

§ 2º Up to twenty percentage points of the GDAT will be allocated depending on the reach of the targets of collection and results of surveillance.

§ 3º As long as the provisions of the preceding paragraphs are not regulated, GDAT will correspond to thirty per cent of the basic salary.

§ 4º It will be ninety days, counted as of July 30, 1999, the deadline for forwarding to The Civil House of the Presidency of the Republic of GDAT's regulatory proposals, the payment of the percentage provided for in the preceding paragraph should not occur.

§ 5º The provisions of this Article shall not apply to pensions and pensions granted until June 30 of 1999 a servers of the Federal Revenue Audit Career and, until July 30, 1999, the servers of the Auditoria-Fiscal Career of Social Security and Auditoria-Fiscal Career of Work.

§ 6º For pensions and pensions granted after the dates referred to in the preceding paragraph, the GDAT will be calculated on the basis of the average of the paid value in the last twelve months of effective exercise.

§ 7º The members of the Carreiras referred to in the caput of this article, which do not meet in the effective exercise of the activities inherent to the respective Carrier, will only do jus to GDAT:

I-when ceded to the Presidency or Vice-Presidency of the Republic, calculated as the basis of the same rules valid as if they were in exercise in the ceding organ ;

II-when ceded to organs or entities of the Federal Executive Power distinct from the nominees in the anterior incision, as follows:

a) the servers invested in office in Special Nature and Grupo-Direction commission and Senior Advising, DAS 6 or DAS 5, or equivalent, will perceive GDAT as willing in the inciso I of this paragraph ;

(b) the servers which do not meet under conditions referred to in the previous paragraph shall perceive GDAT, by term predetermined by the ceding organ, calculated on the basis of thirty percentage points of the maximum limit to which they would be jus, if they were in their lotting organ, leaving to notice it if the time limit in question has been exhausted without having returned to the respective organ ;

III-when in exercise in the Ministries of Social Welfare and Social Welfare or Labor and Employment and linked entities, at the Office of the Federal Revenue Office and the Revenue Councils of the Ministry of Finance, respectively, calculated as prepared in the inciso I of this paragraph ;

IV-the institutional evaluation of the server referred to in the inciso I of this paragraph will correspond to the even percent the one that would make jus if in exercise in the ceding unit.

§ 8º Until the first performance evaluation is processed, the newly appointed server will receive, in relation to the share of GDAT corresponding to its individual evaluation, fifteen percentage points of its basic maturity.

Art. 16. The salary values of the posts of Auditor-Fiscal of the Federal Revenue, Social Welfare and Auditor-Tax Auditor-Fiscal positions are the constants of Annex III and those of the Federal Revenue Technician's post, the constants of Annex IV.

Art. 17. The occupants of the Auditor-Fiscal positions of the National Treasury and National Treasury Technician are transposed, starting from 1º July 1999 in the form of the Annexes V and VI.

§ 1º The occupants of the positions of Fiscal of Preventive Contributions ; Labour Fiscal ; Social Assistant, entrusted with the supervision of the work of the woman and the minor ; Engineers, in charge of the supervision of occupational safety ; and Labour Medical Officer, in charge of the supervision of the health conditions of the work environment are transposed, from 1º August 1999 in the form of Annex V.

§ 2º The reduction in remuneration arising from the transposition of this article, the difference will be paid for the nominally identified personal advantage, to be absorbed on the occasion of development in the Carrier.

Art. 18. The admission to the posts of Auditor-Fiscal of the Federal Revenue, Auditor of Social Security and Tax Auditor of the Work of those approved in contest, the edition of which has been published until June 30, 1999, will give, exceptionally, on the class B, standard V.

Art. 19. The provisions of this Provisional Measure for pensions and pensions are applicable, re-salvaged the provisions of § 5º of the art. 15.

Single Paragraph. Noted for the reduction of probable or pension arising from the application of the provisions in this Provisional Measure, the difference shall be paid for the nominally identified personal advantage.

Art. 20. The legal regime of the Carreiras referred to this Provisional Measure shall be solely that of Law No. 8,112 of December 11, 1990 and its subsequent amendments.

Art. 21. The acts practiced on the basis of the Provisional Measure No. 1.971-11, of May 4, 2000, shall be convalidated.

Art. 22 This Provisional Measure shall come into force on the date of its publication.

Art. 23. It is revoked the art. 5º of Law No. 7,711 of December 22, 1988.

Brasilia, 1º June 2000 ; 179º of the Independence and 112º of the Republic.

milestone antonio of massive olive tree

Pedro Malan

Francisco Dornelles

Waldeck Ornélas

Martus Tavares