Provisional Measure No. 2,113-31, Of 24 May 2001

Original Language Title: Medida Provisória nº 2.113-31, de 24 de Maio de 2001

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PROVISIONAL MEASURE # 2,113?31. DE May 24, 2001.

Changes the legislation of Contributions to Social Security? COFINS, for the Social Integration and Training Programs of Public Server Heritage PIS/PASEP and the Tax on the Income, and gives other arrangements.

THE PRESIDENT OF THE REPUBLIC, in the use of the attribution that confers you the art. 62 of the Constitution, adopts the following Interim Measure, with force of law:

Art. 1º The aliquot of the contribution to the Public Server Heritage Social Integration And Training Programs? PIS/PASEP, due by the legal persons referred to in § 1º of the art. 22 of Law No. 8,212 of July 24, 1991, is reduced to sixty-five hundredths per cent in relation to the generator facts occurring from 1º February 1999.

Art. 2º The art. 3º of Law No. 9,718 of November 27, 1998, passes vigorously with the following essay:

"Art.3º ...........................................................................................................................................................................................................................................................................................................................................................

§ 2º ........................................................................................................................................................................

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II? the reversions of provisions and recoveries of lowered credits as loss, which do not represent new revenue admission, the positive outcome of the valuation of investments by net worth value and the profits and dividends derived from investments assessed by the cost of acquisition, which have been computed as revenue ;

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§ 6º In determining the basis of calculation of contributions to the PIS/PASEP and COFINS, the legal persons referred to in § 1º of the art. 22 of Law No. 8,212, 1991, in addition to the exclusions and deductions mentioned in § 5º, will be able to exclude or deduct:

I? in the case of commercial banks, investment banks, development banks, economic boxes of credit, financing and investment, real estate credit societies, brokerage companies, securities distributors and values securities, merchant rental companies and credit unions:

a) expenses incurred in the operations of financial intermediation ;

b) bond expenses for loans, for restraining, of resources from private law institutions ;

c) take off in the allotment of securities ;

d) losses with fixed and variable income securities, except with shares ;

e) losses with financial assets and goods, in hedgingoperations ;

II? in the case of private insurance companies, the value referring to the compensation corresponding to the claims occurring, effectively paid, deducted from the sums received under cossafe and reinsurance, saved and other compensation.

III? in the case of private, open and closed pension entities, income earned in financial applications intended for the payment of retirement benefits, pension, pechelium and bailouts ;

IV? in the case of capitalisation companies, the income earned in the financial applications intended for the payment of securities rescue.

§ 7º The exclusions provided for in the incisions III and IV of § 6º restrict?if the income from financial applications provided by the guarantor assets of the technical provisions, limited those assets to the amount of those provisions.

§ 8º In determining the basis of calculation of contribution to PIS/PASEP and COFINS, the caption expenses of resources incurred by legal persons who have by object to securitization of claims:

I? real estate, pursuant to Law No. 9,514 of November 20, 1997 ;

ll? financial, observed regulation edited by the National Monetary Council. " (NR)

Art. 3º O § 1º of the art. 1º of Law No. 9,701 of November 17, 1998, passes vigorously with the following essay:

"§ 1º Is vetoed the deduction of any administrative expense." (NR)

Art. 4º The willing on art. 4º of Law No. 9,718, from 1998, in its original version, does it apply?if, exclusively, in relation to the sales of gasolines, except aviation gasoline, diesel oil and oil-gas-free gas? GLP.

Single Paragraph. In diesel oil sales occurred from 1º February 1999, the multiplication factor provided for in the art single paragraph. 4º of Law No. 9,718, from 1998, in its original version, is reduced from four to three integers and thirty-three hundredths.

Art. 5º The condensate and natural gas processing units and importers of petroleum-derived fuels, with respect to the sales of automotive gasoline, diesel oil and GLP that they do, are required to charge and collect, in the condition of substitute contributors, the contributions to PIS/PASEP and COFINS, due by the distributors and retail traders, observed the same standards as applicable to oil refineries.

Art. 6º The Social Contribution on the Profit Profit? CSLL, instituted by Law No. 7,689 of December 15, 1988, will be charged with the additional:

I? of four percentage points, with respect to the generator facts occurring from 1º May 1999 a to January 31, 2000 ;

II? of a percentage point, with respect to the generator facts occurring from 1º February 2000 a to December 31, 2002.

Single Paragraph. The additional to which you refer to this article applies?if, inclusive, in the monthly payment hypothesis by estimated estimate in art. 30 of Law No. 9,430 of December 27, 1996, as well as to legal persons taxed on the basis of the presumed or arbitrated profit.

Art. 7º The aliquot of CSLL, due by the legal persons referred to in art. 1º, it is reduced to eight per cent in relation to the generator facts occurring from 1º January 1999, without prejudice to the application of the art. 6º.

Art. 8º The legal persons referred to in art. 1º, which have a negative calculation basis and added values, temporarily to net profit, for the purpose of ascertaining the CSLL's calculation basis, corresponding to periods of ascertaining closed until December 31, 1998, will be able to opt for scripturar, in its asset as compensable credit with debits of the same contribution, the equivalent value to eighteen percent of the sum of those plots.

§ 1º The legal person who chooses in the manner provided for in this article shall not be able to compute the values which served as the basis of calculation of that credit in determining the CSLL's calculation basis corresponding to any period of later ascertaining on December 31, 1998.

§ 2º The credit compensation to which this article refers can only be effected by up to thirty per cent of the remaining CSLL balance, in each period of ascertainment, after the compensation for which it treats the art. 8º of Law No. 9,718, 1998, not being admitted, in any hypothesis, to the restitution of its value or its compensation with other tributes or contributions, observed the standards dispatched by the Office of the Federal Revenue Office of the Ministry of Finance.

§ 3º The right to compensation that it treats § 2º limits?if, exclusively, the original value of the credit, not being admitted the addition of any value to the monetary update or interest rate.

Art. 9º The tax withheld at source on income paid or credited to the subsidiary, branch, controlled or affiliated of legal person domiciled in Brazil, not compensated by virtue of the beneficiary being domiciled in country framed in the provisions of art. 24 of Law No. 9,430, 1996, may be offset by the tax due on the actual profit of the matrix, parent or coalition in Brazil when the results of the subsidiary, branch, controlled or coalition, which contain the said yields, are computed in determining the actual profit of the legal person in Brazil.

Single Paragraph. Applies?if the compensation of the tax referred to in this article the provisions of the art. 26 of Law No. 9,249 of December 26, 1995.

Art. 10. The art. 17 of Law No. 9,779 of January 19, 1999, goes on to apply in addition to the following paragraphs:

" § 1º The willing in this article extends?if:

I? to cases in which the declaration of constitutionality has been handed down by the Supreme Court, in extraordinary appeal ;

II? the taxpayer or liable in favour of a final judicial decision in tax matters, delivered on any grounds, in any degree of jurisdiction ;

III? to judicial proceedings assisted until December 31, 1998, except those concerning the implementation of the Union Active Debt.

§ 2º The payment in the form of the caput of this article applies?if the exaction relative to fact generator:

I? occurred as of the date of the publication of the first Judgment of the Supreme Court of the Federal Supreme Court, in the case of the inciso I of § 1º;

II? occurred as of the date of publication of the judicial decision, in the case of the inciso II of § 1º;

III? achieved by the application, in the hypothesis of the inciso III of § 1º.

§ 3º The payment referred to in this article:

I? matters in unretractable confession of debt ;

II? constitutes extrajudicial confession, in the terms of the arts. 348, 353 and 354 of the Code of Civil Procedure ;

III? can be parceled in up to six equal, monthly and successive installments, winning?if the first on the same deadline set in the caput for the full payment and the other ones on the last business day of the subsequent months ;

IV? for tributes and contributions administered by the Office of the Federal Revenue Office, you can be effected in a single quota, until the last working day of the month of July 1999.

§ 4º The installment benefits referred to in the inciso III of § 3º will be increased from interest equivalent to the referential rate of the Special Settlement and Custody System? SELIC, for federal securities accumulated monthly, calculated from the maturity month of the first instalment until the month prior to the payment and one per cent in the month of payment.

§ 5º In the assumption of the inciso IV of § 3º, the interest referred to in § 4º shall be calculated from the month of February 1999.

§ 6º The payment under the conditions of that article may be partial, concerning only the given object of the lawsuit, when this involves more than one obnotation.

§ 7º In the case of partial payment, the provisions in the incisos I and Il of § 3º exclusively reaches the paid values.

§ 8º Applies?if the provisions in this article to contributions raised by the National Institute of Social Insurance? INSS. " (NR)

Art. 11. Extends?if the benefit of the legal addition dispensation, of which it treats art. 17 of Law No. 9,779, 1999, with the essay given by art. 10, to the payments realized until the last working day of the month of September 1999, in single quota, of debits of any nature, along to the Registry of the Federal Revenue Office or the Prosecutor's Office?National Farm General, enrolled or not in Active Debt of the Union, provided that by December 31, 1998 the taxpayer has helped any judicial proceedings where the request covered the exoneration of the debit, albeit partially and under any grounds.

§ 1º The dispensation of legal additions, of which it treats the caput of this article, does not involve both a moratorial or punitive fines and the interest on arrears due from the month of February 1999.

§ 2º The application for conversion in income to the judge of the made where there is deposit with the aim of suspending the exigability of the credit, or securing judgment, amounts to, for the purposes of the enjoyment of the benefit, the payment.

§ 3º The enjoyment of the benefit and the low correspondent of the debit involved presupposes administrative application to the leader of the Office of the Office of the Federal Revenue Office or the Prosecutor's Office?General of the National Farm Responsible for your administration, instructed with proof of payment or the application for conversion in income.

§ 4º In the case of § 2º, the low of the debit involved presupposes, in addition to the fulfilment of the provisions of § 3º, the effective conversion in income from the union of the deposited values.

§ 5º If the debit is partially solved I in parcelial regime, apply?if?will the benefit provided in this article solely on the remaining consolidated value.

§ 6º The provisions of this article will not entail restitution of paid amounts, nor compensation of debts.

§ 7º The judicial executions for the collection of National Farm Credits do not suspend, nor do they interrupt, by virtue of the provisions of this article.

§ 8º The deadline laid down in art. 17 of Law No. 9,779, 1999, is extended for the last working day of the month of February 1999.

§ 9º Regarding the contributions raised by the INSS, the time limit referred to in § 8º shall be extended to the last working day of the month of April 1999.

Art. 12. Is it suspended, from 1º April to December 31, 1999, the application of Law No. 9,363 of December 13, 1996, which instituted the presumed credit of the Tax on Industrialized Products? IPI, how to remake contributions to the PIS/PASEP and COFINS, incidents on the value of the subjects?raw materials, intermediate products and packaging materials used in the manufacture of products intended for export.

Art. 13. The contribution to the PIS/PASEP will be determined on the basis of the salary sheet, to the aliquot of one percent by the following entities:

I? temples of any cult ;

II? political parties ;

Ill? education and social welfare institutions to which the art refers. 12 of Law No. 9,532 of December 10, 1997 ;

IV? institutions of philanthropic character, recreational, cultural, scientific and associations, the one referred to as art. 15 of Law No. 9,532, 1997 ;

V? unions, federations and confederations ;

VI? autonomous social services, created or authorized by law ;

VII? supervisory boards of regulated professions ;

VIII? foundations of private law and public foundations instituted or maintained by the Public Power ;

IX? condominials of residential or commercial property owners ; and

X? the Organization of Brazilian Cooperative? OCB and the State Organizations of Cooperatives provided for in art. 105 and his § 1º of Law No. 5,764 of December 16, 1971.

Art. 14. In relation to the generator facts occurring as of 1º February 1999, they are exempted from COFINS the revenue:

I? of the resources received as a pass, coming from the General Budget of the Union of States, the Federal District and the Municipalities, by the public companies and mixed economy societies ;

II? of the export of goods to the exterior ;

III? of the services provided to the resident physical or legal person or domiciled abroad, whose payment represents foreign exchange admission ;

IV? of the supply of goods or services for use or consumption on board on vessels and aircraft in international traffic, when payment is effected in convertible currency ;

V? of the international transport of loads or passengers ;

VI? earned by Brazilian shipyards in construction activities, conservation modernization, conversion and repair ofregistered or registered in the Brazilian Special Register? REB, instituted by Law No. 9,432 of January 8, 1997 ;

VII? of freight freight transported between the Country and the exterior by the vessels registered in the REB, of which it treats art. 11 of Law No. 9,432, 1997 ;

VIII? of sales performed by the producer?seller to commercial exporting companies in the terms of the Dccreto?Law No. 1,248 of November 29, 1972 and later amendments, provided that intended for the specific purpose of export to the outside ;

IX? of sales, with an export specific end to overseas, to exporting companies registered at the Foreign Trade Office of the Ministry of Development, Industry and Foreign Trade ;

X? relating to the activities of the entities to which the art refers. 13.

§ 1º They are exempt from the contribution to the PIS/PASEP the revenues referred to in the incisos I to IX of the caput.

§ 2º The exemptions provided for in the caput and § 1º do not achieve the sales revenue effected:

I? the company established in the Western Amazon or in the area of free trade ;

II? the company established in export processing area ;

III? the industrial establishment, for industrialization of products intended for export, to the amparo of art. 3º of Law No. 8,402 of January 8, 1992.

Art. 15. Cooperative societies will be able, observed the willing in the arts. 2º and 3º of Law No. 9,718, 1998, exclude from the basis of calculation of COFINS and PIS/PASEP:

I? the values passed on to the associates, arising from the marketing of the product by them delivered to the cooperative ;

ll? the proceeds from the sale of goods and goods to associates ;

III? revenue arising from the provison, to the associates, of specialized services, applicable in rural activity, concerning technical assistance, rural extension, vocational training and assuring ;

IV? revenue arising from the benefit, storage and industrialization of production of the associate ;

V? financial revenue arising from rural loan repass contracted to financial institutions, up to the border of the charges to these due.

§ 1º For the purposes of the provisions of the inciso II, the exclusion will achieve only the revenue arising from the sale of goods and goods linked directly to the economic activity developed by the associate and which is the object of the cooperative.

§ 2º Regarding the operations referred to in the incise I a V of the caput:

I? the contribution to the PIS/PASEP will be determined, too, in accordance with the provisions of the art. 13 ;

II? will be accounted for prominently, by the cooperative, and proven by skilful and optimal documentation, with the identification of the associate, the value of the operation, the species of the good or goods and quantities sold

Art. 16. Cooperative societies that carry out returns of values to the associated legal person, in the hypothesis provided for in the inciso I of the art. 15, you should observe the provisions of the art. 66 of Law No. 9,430, 1996.

Art. 17. Apply?if to philanthropic entities and social assistance benefit, for the purpose of payment of the contribution to the PIS/PASEP in the form of the art. 13 and enjoyment of the exemption from COFINS, the provisions of art. 55 of Law No. 8,212, 1991.

Art. 18. The payment of the contribution to the PIS/PASEP and COFINS is to be effected up to the last working day of the first fortnight of the month subsequent to the occurrence of the generator facts.

Art.19. The art. 2º of Law No. 9715 of November 25, 1998, passes in addition to the following § 6º:

"§ 6º The Office of the National Treasury will make the retention of the contribution to PIS/PASEP due on the value of the transfers of which it treats the inciso III." (NR)

Art. 20. Legal persons submitted to the taxation scheme on the basis of presumed profit will only be able to adopt the cashier scheme, for the purposes of the incidence of the contribution to PIS/PASEP and COFINS, in the hypothesis of adopting the same criterion in relation to the income tax of legal persons and CSLL.

Art. 21. The profits, earnings and capital gains earned abroad subject?if the incidence of the CSLL, observed the universal taxation standards of which they treat the arts. 25 a to 27 of Law No. 9,249, from 1995, the arts. 15 a to 17 of Law No. 9,430, 1996, and the art. 1º of Law No. 9,532, 1997.

Single Paragraph. The balance of income tax paid abroad, which exceeds the compensable value with the income tax due in Brazil, may be compensated with the CSLL due by virtue of the addition, to its calculation basis, of profits from abroad, up to the limit increased in consequence of that addition.

Art. 22. Applies?if the negative calculation basis of CSLL the willing in the arts. 32 and 33 of the Decree?Law No. 2,341 of June 29, 1987.

Art. 23. It will be added to the net profit, for the purpose of determining the profit of the holding, the share of:

I? COFINS that there has been compensation, in the terms of art. 8º of Law No. 9,718, 1998, with CSLL ;

II? CSLL due, after compensation that it treats the inciso I.

Art. 24. The capital gain arising from the disposal of goods or rights and the settlement or rescue of financial applications, owned by physical person, acquired, to any title, in foreign currency, shall be ascertained in accordance with the provisions of this article, kept on the other standards of the legislation in force.

§ 1º The provisions of this article achieves, inclusive, the foreign currency held in kind.

§ 2º In the assumption of foreign currency disposal held in kind, the tax will be ascertained in the adjustment statement.

§ 3º The calculation basis of the tax will be the positive difference, in Reais, between the value of disposal, liquidation or rescue and the cost of acquisition of the good or right, of the foreign currency held in kind or original value of the application financial.

§ 4º For the purposes of this article the value of disposal, liquidation or rescue, when expressed in foreign currency, shall correspond to its converted quantity in dollar from the United States and then to Reais, upon the use of the value of the dollar for purchase, disclosed by the Central Bank of Brazil for the date of disposal, liquidation or rescue or, in the case of a term operation or the provision, on the date of receipt of each instalment.

§ 5º In the acquisition or application hypothesis, per resident in the Country, with income earned originally in foreign currency, the basis of calculation of the tax will be the positive difference, in US dollars, between the value of disposal, liquidation or rescue and the cost of acquisition of the good or right, converted to Reais upon use of the value of the dollar for purchase, disclosed " by the Central Bank of Brazil for the date of disposal, liquidation or rescue, or, in the case of a term operation or the provision, on the date of receipt of each instalment.

§ 6º Do not focus the income tax on earned earned on disposal, settlement or rescue:

I? of goods located abroad or representative of directs abroad, as well as of financial applications, acquired, to any title, in the condition of non-residential residential ;

lI? of foreign currency held in kind, whose total divestments, in the calendar year, are equal or lower than in, equivalent to five thousand U.S. dollars-Americans.

§ 7º For the purpose of capital gain finding that this article, may be used, average dollar quotations, in the form established by the Office of the Federal Revenue Office.

Art. 25. The value received from legal person of public law under aid-housing housing, not an integral part of the remuneration of the beneficiary, in replacement of the right of use of functional real estate, shall he consider?if as of the same nature of this right, not if subjecting to the incidence of the income tax, at the source or in the statement of adjustment.

Art. 26. The basis of calculation of the incident income tax at source on reinsurance premiums ceded to the exterior is eight percent of the paid, credited, delivered, employee or remitted.

Art. 27. The diplomatic missions and consular repartitions of permanent character, as well as the permanent character representations of international bodies that Brazil will be part of will be able, upon request, to be ressarcated from the value of the IPI invaluable cident on products purchased in the domestic market, intended for the maintenance, extension or real estate reform of its use

§ 1º In the case of diplomatic mission and consular allocation, the provisions of this article apply?if?á, only, in the hypothesis where the legislation of your country dispense, in relation to the taxes incidents on the added value or on the sale to retail, as the case is, reciprocal treatment for Brazilian missions or repartitions located, in permanent character, on their territory.

§ 2º The rebirth referred to in this article shall be made second standards set by the Office of the Federal Revenue Office.

Art. 28. It is responsible for the retention and collection of taxes and contributions, arising from applications in investment funds, the legal person who intermediates resources, together with clients, to make the said applications in funds administered by another legal person.

§ 1º The intermediate legal person of resources should maintain registration and control system, in a magnetic medium, that allows the identification of each customer and the elements necessary for the ascertaining of taxes and contributions by it due.

§ 2º The provisions of this article only apply to modalities of intermediation of disciplined resources by norms of the National Monetary Council.

Art. 29. Applies?if the taxation regime that treats art. 81 of Law No. 8,981 of January 20, 1995, to foreign investors, physical or legal persons, residents or domiciled abroad, who carry out operations in future settlement markets referenced in agri-livestock products, in the futures and merchandise exchanges.

§ 1º The provisions of this article do not apply to foreign investment from a country that does not tax income or to tax at an aliquot of less than twenty per cent, which to subject?if?to the same rules established for residents or domicilied in the Country.

§ 2º It is responsible for the fulfilment of the tax obligations arising from the operations provided for in this article the futures and goods exchange entrusted with the registration of external investment in the Country.

Art. 30. From 1º January 2000, the monetary variations in the credit rights and obligations of the taxpayer, depending on the exchange rate, will be considered, for the purpose of determining the basis of calculation of the income tax, of the contribution social on the net profit, contribution to PIS/PASEP and COFINS, as well as the determination of the profit of the holding, when the settlement of the corresponding operation.

§ 1º At the option of the legal person, monetary variations may be considered in determining the basis of calculation of all tributes and contributions referred to in the caput of this article, according to the jurisdiction regime.

§ 2º The option provided for in § 1º to apply?if?á all year round?calendar.

§ 3º In the case of changing the criterion for recognition of monetary variations, in years?subsequent calendar, for the purpose of determining the basis of calculation of tributes and of contributions, the expedited standards will be observed by the Office of the Federal Revenue Office.

Art. 31. In determining the basis of calculation of the contribution paca PIS/PASEP and COFINS may be excluded the share of the financial revenue arising from the monetary variation of the credit claims and the taxpayer's obligations, depending on the exchange rate, subjected to taxation, under the jurisdiction scheme, relating to periods of the year?calendar of 1999, surplus to the value of the monetary variation effectively carried out, even though the corresponding operation has already been settled.

Single Paragraph. The provisions of this Article shall apply to the determination of the basis of calculation of income tax and social contribution on profit due by legal persons submitted to the taxation regime on the basis of the presumed or arbitrated profit.

Art. 32. The arts. 1º, 2º, 6º?A and 12 of Decree-Law No. 1,593 of December 21, 1977, amended by Law No. 9,822 of August 23, 1999, pass into force with the following amendments:

" Art. 1º The manufacture of cigarettes classified under code 2402.20.00 of the Tax Incidence Table on Industrialized Products? TIPI, approved by Decree No. 2,092 of December 10, 1996, will be exercised exclusively by the companies which, available from suitable industrial facilities, hold special registration at the Office of the Federal Revenue Office of the Ministry of Finance.

§ 1º Do cigarette manufacturers will still be required to constitute?if in the form of a society and with the minimum capital established by the Secretary of the Federal Revenue Office.

§ 2º The grant of the special register give?if?á by industrial establishment and will also be in the production hypothesis conditional on the installation of automatic counters of the quantity produced and, in the terms and conditions to be established by the Office of the Office of the Federal Revenue Office, to the proven tax regularity by:

I? of the requesting legal person or holder of the special register ;

Il? of their associates, physical persons, directors, managers, administrators and prosecutors ;

Ill? of the controlling legal persons of the legal person referred to in the inciso I, as well as their respective associates, directors, managers, administrators and prosecutors.

§ 3º The provisions of this article apply?if also the importation of cigarettes, except when intended for sale in free shop, in the Country.

§ 4º The special registration shall be granted by authority designated by the Secretary of the Federal Receiver.

§ 5º From the act that dismissal the application for special registration shall be made appeal to the Secretary of the Federal Revenue Office within thirty days, counted from the date on which the taxpayer takes science of the dismissal, the decision being final administrative sphere.

§ 6º The special registration may also be required of establishments which industrialize or import other products, to be specified by means of act by the Secretary of the Federal Revenue Office. " (NR)

" Art. 2º The special registration may be cancelled, at any time, by the granting authority, if, after its grant, one of the following facts occurs:

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§ 2º In the occurrence of the hypotheses mentioned in the incisos I and II of the caput of this article, the Company will be subpoenaed to regularise its fiscal situation or to present the clarifications and credible evidence, within ten days.

§ 3º The granting authority of the registry shall decide on the provenance of the clarifications and the evidence submitted, exposing declaratory act cancelling the special registration, in the case of improvenance or lack of regularization of the fiscal situation, giving science of your decision to the company.

§ 4º It will also be exclaimed declaratory act by cancelling the special registration if the time limit provided for in § 2º without any manifestation of the interested party has elapsed.

§ 5º From the act that cancels the special registration shall be appealed to the Secretary of the Federal Revenue Without Suspensive Effect within thirty days, counted from the date of its publication, the decision being final in the administrative sphere.

§ 6º The cancellation of the authorization or its absence implies, without prejudice to the requirement of the taxes and the contributions due and the imposition of penalties provided for in tax and criminal law, seizure of the stock of raw material, products in elaboration, finished products and packaging materials, existing in the establishment.

§ 7º The stock seized in the form of § 6º may be released if, within ninety days, counted from the date of cancellation or the finding of the lack of special registration, the registration is reinstated or granted, respectively.

§ 8º Will be destroyed in accordance with the provisions of art. 14 of this Decree?Law, the products seized that have not been released, pursuant to § 7º.

§ 9º The provisions of this article apply?if also the other products whose producer establishments or importers are subject to special registration. " (NR)

" Art. 6º?A. .......................................................................................................................

Single Paragraph. When dealing with national product, the packaging will still contain barcode, in the standard set by the Office of the Federal Revenue Office, and must contain, at the very least, information from the trade mark and the type of packaging. " (NR)

" Art. 12. Cigarettes intended for export may not be sold or exposed for sale in the Country, the manufacturer is obliged to print, typographically or by means of etiquette, on the packaging of each pack or twenty-unit portfolio, as well as in the packages and other envelopes that contain them, in visible characters, the number of the National Cadastro of the Legal Person? CNPJ.

§ 1º The presentation packaging of cigarettes destined for countries in South America and Central America, including the Caribbean, should contain, without prejudice to the requirement that it treats caput, the expression " Only for export? prohibited for sale in Brazil, " conceded his replacement by saying with exact correspondence in another language.

§ 2º The provisions of § 1º also apply to packaging intended for sale, for consumption or resale, on vessels or aircraft in international traffic, including by means of chandler ships.

§ 3º The provisions on the labelling or marking of products provided for in the arts. 43, 44 and 46, caput, of Law No. 4,502 of November 30, 1964, with the amendments of the art. 1º of the Decree?Law No. 1,118, August 10, 1,970, and art. 1º of Law No. 6,137 of November 7, 1974 at art. 1º of Law No. 4,557 of December 10, 1964, with the amendments of the art. 2º of Law No. 6,137, from 1974, and at art. 6º?To this Decree?Law does not apply to cigarettes intended for export.

§ 4º The provisions of this article do not exclude the requirements regarding the seal of control. " (NR)

Art. 33. The art. 4º of Law No. 7,798 of July 10, 1989, passes vigorously with the following essay:

" Art. 4º The products subject to the schemes of which this Act will pay the tax a single time, re-salvaged the provisions of § 1º:

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§ 1º When industrialization is on order, the tax will be due in the output of the product:

I? of the establishment that industrialization ; and

II? of the commissioned establishment, whether industrial or equated with industrial, who will be able to credit?if the tax charged as per the inciso I.

§ 2º In the industrialization hypothesis by order, the commission responds in solidarity with the industrial establishment for compliance with the principal obligation and legal additions.

§ 3º Subject?whether the payment of the tax, in the condition of liable, the wholesale commercial establishment that possesses or maintain unaccompanied products from the common documentation of its provenance, or that of them der-out. " (NR)

Art. 34. The § 3º of the art. 1º of Law No. 9,532, 1997, as amended by Law No. 9,959 of January 27, 2000, passes into force with the following essay:

" § 3º shall not be deductible in the determination of the actual profit and calculation basis of the Social Contribution on Net Profit on interest, on loans, paid or credited to the controlled or related company, independent of the site of their domicile, incidents on value equivalent to non-disparate profits by controlled companies, domiciled abroad. " (NR)

Art. 35. In the case of sale operation the exporting commercial company, with the specific end of export, the industrial establishment of products classified under subheading 2402.20.00 of the IPI Incident Table?TIPI responds solidarily with the company commercial exporter for the payment of taxes, contributions and their legal additions, due in due course of the non-effector of export.

Single Paragraph. Does the willing in caput apply?if also for products intended for the use or consumption of board on vessels or aircraft in international traffic, including by means of ship's chandler.

Art. 36. Industrial establishments of the products classified under headings 2202 and 2203 of TIPI shall be subject to the installation of leakage and conducteimeter measuring equipment, as well as appliances for the control, registration and recording of the quantitative measured, in the form, conditions and deadlines set by the Office of the Federal Revenue Office.

§ 1º The Registry of the Federal Revenue Can:

I? accreditation, upon convention, specialized official bodies and representative national scope entities of the beverage manufacturers, who will be responsible for the hiring, supervision and approval of installation services, aferition, maintenance and repair of equipment ;

II? dispense with the installation of the equipment provided for in this article, depending on production limits or billing that you set.

§ 2º In the event of inoperation of any of the equipment provided for in this article, the taxpayer shall report the occurrence to the unit of the Office of the Office of the Federal Revenue Office with jurisdiction over his tax domicile, within the period of twenty- four hours, and should keep control of the production volume while pertaining to the interruption.

Art. 37. The industrial establishment of beverages subject to the taxation regime by IPI that it treats Law No. 7,798, 1989, is expected to present, in magnetic medium, in the deadlines, models and conditions set by the Office of the Federal Revenue Office:

I? summary table of the records of the lean meters and conductivimeters, from the date of entry into operation of the equipment ;

II? demonstration of the IPI's ascertainment.

Art. 38. For each period of tax ascertainment, the following fines may be applied:

I? of fifty per cent of the commercial value of the produced goods, not less than R$ 10,000.00 (ten thousand reais):

a) if, from the 10th subsequent day to the time limit set for the entry into operation of the system, the equipment referred to in the art. 36 have not been installed on the grounds of impediment created by the taxpayer ; and

b) if the taxpayer does not comply with any of the conditions referred to in § 2º of the art. 36 ;

II? worth R$ 10,000.00 (ten thousand real), in the assumption of disfulfilment of the provisions of the art. 37.

Art. 39. Equipped?if the industrial establishment the wholesale commercial establishments that acquire from importing establishments foreign provenance products, classified in positions 3303 a to 3307 of TIPI.

Art. 40. Will the Federal Revenue Secretary be able to institute ancillary obligations for the legal persons opting for the Integrated Revenue Payment System and Contributions of Small Enterprises and Small Enterprises?SIMPLE, instituted by Law No. 9,317, of December 5, 1996, to carry out operations concerning the importation of foreign products.

Art. 41. The maximum adjusted net profit reduction limit, provided for in art. 16 of Law No. 9,065 of June 20, 1995 does not apply to the result arising from the exploitation of rural activity, in respect of the basic compensation of negative calculation of CSLL.

Art. 42. They are reduced to zero the aliquots of the contribution to the PIS/PASEP and COFINS incidents on the gross revenue arising from the sale of:

I? gasolines, except aviation gasoline, diesel oil and GLP earned by distributors and retail traders ;

II? alcohol for fuel purposes, when added to petrol, earned by distributors ;

III? alcohol for fuel purposes, earned by the retail traders.

Single Paragraph. The provisions of this Article shall not apply to the sales hypotheses of imported products, which shall be subject to the provisions of the art. 6º of Law No. 9,718, 1998.

Art. 43. Legal persons manufacturers and importers of vehicles classified under headings 8432, 8433, 8701, 8702, 8703 is 8711, and in subheadings 8704.2 and 8704.3, of TIPI, for sales they make, they are required to collect and collect, in the condition of substituted contributors, the contribution to the PIS/PASEP and COFINS, due by the retail traders.

Single Paragraph. In the hypothesis that it treats this article, the contributions will be calculated on the sale price of the legal person manufacturer.

Art, 44. The value corresponding to the Provisional Contribution on Movement or Transmission of Values and Credits and Financial Nature Rights? CPMF, not withheld and not collected by the institutions specified in Law No. 9,311 of October 24, 1996, by force of injunction on a security warrant or in wary action, of early tutelage in action of another nature, or of a decision of merit, thereafter revoked, shall be withheld and collected by the said institutions in the form established in this Provisional Measure.

Art. 45. The institutions responsible for the retention and pickup of the CPMF should:

I? to ascertain and record the values due in the period of validity of the judicial decision preventing retention and the pickup in the contribution ;

II? to debit your taxpayer customers, unless there is express manifestation to the contrary:

a) on September 29, 2000, regarding the injunction, early tuscreens or merit decisions, revoked until August 31, 2000 ;

b) on the thirtieth day subsequent to the revocation of the judicial measure that occurred from 1º September 2000 ;

IlI? collect to the National Treasury, up to the third working day of the week subsequent to that of debit into account, the value of the contribution, plus interest of late living and a fine moratorium, second standards to be established by the Office of the Federal Revenue Office ;

IV? refer to the Office of the Federal Revenue Office within thirty days of the date set for the debit into account, with respect to taxpayers who have expressed themselves in the opposite direction to the retention, as well to those who, benefitting by judicial measure repealed, have terminated their accounts prior to the dates referred to in the letters of the inciso II, as the case may be, relation containing the following information:

a) name or social reason of the taxpayer and the respective number of enrolment in the Physical Persons Cadastro? CPF or in the National Cadastro of the Legal Person? CNPJ ;

b) value and date of the operations that served as a basis of calculation and the value of the due contribution.

Single Paragraph. In the hypothesis of the inciso IV of this article, the contribution is not subject to the limit set in art. 68 of Law No. 9,430, 1996, and will be required of the taxpayer by means of release of trade.

Art. 46. The no?fulfilment of the obligations laid down in the arts. 11 and 19 of Law No 9,311, 1996, subject to the legal persons referred to in art. 44 to fines of:

I? R$ 5.00 (five reais) per group of five inaccurate, incomplete or omitted information ;

II? R. $10,000.00 (ten thousand reais) to the month?calendar or fraction, regardless of the sanction provided for in the inciso I, if the form or other means of standardized information is submitted outside the given period.

Single Paragraph. Presented the information, out-of-date, but before any letter procedure, or if, after subpoena, there is the submission within the time limit on this set, the fines will be reduced by half.

Art. 47. To the social assistance benefit entity providing false or inaccurate information that results in its undue framing in the predicted hypothesis in art's inciso V. 3º of Law No. 9,311, 1996, will be applied fine of three hundred per cent on the value that it has ceased to be withheld, regardless of other administrative or criminal penalties.

Art. 48. The art. 14 of Law No. 9,311, 1996, passes vigorously with the following essay:

" Art. 14. In the cases of optical release, apply?if?will the willing in the arts. 44, 47 and 61 of Law No. 9,430, December 27, I996. " (NR)

Art. 49. The Office of the Federal Revenue Office shall lower the additional standards required to comply with the provisions of the arts. 44 a to 48, and may even alter the deadlines provided for in art. 45.

Art. 50. The Supervisory Rate is set up, pursuant to the table in Paragraph 1º of this article, regarding the authorisation and supervision of the activities of which it treats art. 20 of Provisional Measure No. 2,143?32, of May 2, 2001, and shall focus on the value of the award, when it is the free distribution of prizes and draw, or on the value of the plan, in the hypothesis of popular savings-caption operations, in the form and conditions to be established in act of the Minister of State of the Farm.

§ 1º The Supervisory Rate that it treats the caput of this article will be charged in the form of Annex I.

§ 2º Where the authorization and supervision is made under the terms set out in § 1º of the art. 20 of Provisional Measure No. 2,143?32, 2001, the Federal Economic Box will receive from the Union, by way of remuneration, the values listed in Annex II table.

§ 3º In cases that it treats § 2º of this article, the difference between the value of the fee charged and the value paid for remuneration to the Federal Economic Box will be passed on to the Office of Economic Monitoring of the Ministry of Farm.

§ 4º In the cases elated in § 2º of the art. 20 of Provisional Measure No. 2,143?32, of 2001, the value charged for Supervisory Rate will be passed on to the Economic Follow-up Office.

Art. 51. The arts. 2º and 10 of the Decree?Law No. 1,578 of October 11, 1977, pass vigorously with the following essay:

" Art. 2º The basis for calculating the tax is the normal price that the product, or its similar, would reach, at the time of export, in a sale under conditions of free competition in the international market, observed the standards dispatched by the Executive Power upon act of CAMEX? Exterior Chamber of Commerce.

................................................................................................................................................

§ 2º Where the price of the product is difficult to ascertain or is liable to sudden swings on the international market, the Executive Power, upon act of CAMEX, shall fix specific criteria or establish tariff minimum, for calculation basis determination.

.............................................................................................................................?(NR)

" Art. 10. Will CAMEX expedite complimentary standards to this Decree?Law, respected the provisions of § 2º of the art. 1º, caput and § 2º of the art. 2º, and arts. 3º and 9º. " (NR)

Art. 52. The single paragraph of the art. 1º of Law No. 8,085 of October 23, 1990, passes vigorously with the following essay:

" Single Paragraph. The President of the Republic will be able to bestor competence on CAMEX for the practice of the acts provided for in this article. " (NR)

Art. 53. The devices listed below in Law No. 9,019 of March 30, 1995, pass vigorously with the following changes:

" Art. 2º .......................................................................................................................

Single Paragraph. The terms?damage "and" domestic industry " should be understood as per the provisions of the Antidumping Arrangements and the Compensation Subsidies and Rights Agreements, mentioned in art. 1º, covering the producing companies of agricultural, mineral or industrial goods.? (NR)

" Art. 3º The exigability of provisional duties may be suspended, until final decision of the proceeding, at the discretion of the CAMEX, provided that the importer offers guarantee equivalent to the full value of the obligation and the other legal charges, which shall consist of in:

.................................................................................................................................... " (NR)

" Art. 4º ........................................................................................................................

§ 1º The commitment referred to in this article shall be entered into before the Office of Foreign Trade Sector SECEX, Ministry of Development, Industry and Foreign Trade, submitted to the CAMEX approval.

.....................................................................................................................................?(NR)

" Art. 5º Compete for SECEX, upon administrative process, ascertain the margin of dumping or the amount of subsidio, the existence of damage and the causal relationship between those. " (NR)

" Art. 6º Competes for CAMEX to fix provisional or definitive duties, as well as to decide on the suspension of the requirement for provisional duties, to which the art is referred. 3º of this Act.

Single Paragraph. The act of imposition of anti-dumping or Compensatory, provisional or definitive duties, shall indicate the term of validity of the product reached, the value of the obligation, the country of origin or export, the reasons why the decision was taken, and, when couber, the name of the exporters. (NR)

" Art. 9º ........................................................................................................................

I? the provisioning shall be in force not exceeding one hundred and twenty days, except in the case of anti-dumping duties, when, by decision of the CAMEX, they will be able to apply for a period of up to two hundred and seventh days, observed the provisions of the Agreements Anti-dumping, mentioned in art.1º;

II? the approvals or homologated commitment will only remain in place during the time and to the extent necessary to eliminate or neutralize the practices of dumping and the granting of subsidies that are causing harm. In no hypothesis, they shall apply for more than five years, except where, in the case of revision, it is necessary to maintain the measure to prevent the continuation or resumption of the dumping and the damage caused by the subject imports of dumping or subsidy. " (NR)

" Art. 10. ..........................................................................................................................

Single Paragraph. Revenue arising from the collection of the anti-dumping and Compensatory Rights of which it treats this article, will be intended for the Ministry of Development, Industry and Foreign Trade, for application in the area of foreign trade, as per guidelines established by CAMEX. " (NR)

" Art. 11. It is incumbent on the CAMEX to edit standards complementary to this Act ; except for those relating to the warranty offer provided for in art. 3º and to the fulfilment of the provisions of the art. 7º, which compete with the Ministry of Finance. " (NR)

Art. 54. The arts. 4º and 7º of Law No. 10,147 of December 21, 2000, pass vigorously with the following essay:

" Art. 4º Regarding the generator facts occurring between 1º of January and April 30, 2001, the presumed credit referred to in art. 3º will be determined by applying the sixty-five hundredths per cent and three per cent, respectively, in relation to the contribution to PIS/Pasep and Cofins, observed all the other standards set out in the arts. 1º, 2º and 3º. " (NR)

" Art. 7º This Act shall enter into force on the date of its publication, producing effects in relation to the generator facts occurring from 1º May 2001, re-salvaged the provisions of the art. 4º. " (NR)

Art. 55. The income tax incident at source as anticipation of the due in the Annual Adjustment Statement of the physical person or in relation to the period of ascertaining the legal person, not withheld and not collected by the tax officers by injunction force in security warrant or in wary action, of early guardianship in action of another nature, or of a decision of merit, subsequently revoked, subjecting?if?to the provisions of this article.

§ 1º In the hypothesis of this article, the person physical or legal recipient of the income will be subject to the, payment:

I? of interest on arrears, incurred from the date of maturity originating in the obligation ;.

II? of fine, living or of office, from the thirtieth day subsequent to the revocation of the judicial measure.

§ 2º The additions referred to in § 1º shall be imposed on tax not withheld under the conditions referred to in the caput.

§ 3º The provisions of this article:

I? does not rule out the incidence of income tax on the respective income, in the form established by the legislation of the said tax ;

II? applies?whether in relation to the impeded shares from 1º May 2001.

Art. 56. It is instituted special IPI ascertaining scheme, for parcels corresponding to the transport of vehicles classified under heading No. 8703 and subheadings 8704.2 and 8704.3, of TIPI, in the terms and conditions to be established by the Secretary of the Federal Revenue Office.

Single Paragraph. The special regime:

I? will consist of assumed IPI credit, limited to three per cent of the value of that tax, met the formalities and operational standards set by the Office of the Federal Revenue Office ;

II? will be granted upon option and under the condition that, cumulatively:

a) the transport services are carried out or contracted exclusively by the opting industrial establishment ;

b) the respective values are released in total of the outgoing operations ;

c) transport services understand the entirety of the suit, from the carmaker to the place of delivery of the vehicle to the acquirer.

Art. 57. The disfulfilment of the ancillary obligations required under the art. 16 of Law No. 9,779, 1999, will entail the application of the following penalties:

I? R$ 5,000.00 (five thousand reais) per month?calendar, with respect to legal persons who no longer provide, within the prescribed time limits, the information or clarifications requested ;

II? five per cent, not less than R$ 100.00 (one hundred reais), of the value of the commercial transactions or financial transactions, of the legal person or third parties in respect of which it is liable to tax, in the case of omitted information, inaccurate or incomplete:

Single Paragraph. In the hypothesis of legal person opting for SIMPLE, the values and the percentage referred to in this article will be reduced in seventy-per cent.

Art. 58. The import of products from Chapter 22 of the TIPI, related in act of the Federal Revenue Secretary, when subject to the seal of control that it treats art. 46 of Law No 4,502 of November 30, 1964 shall be effected with respect to the provisions of this Article, without prejudice to other requirements, including on the marketing of the product, provided for in specific legislation.

§ 1º For the purposes of the provisions of this article, the Registry of the Federal Revenue Office:

I? may require from importers of the products referred to in the caput the Special Registration referred to in art. 1º of the Decree?Law No. 1,593, of 1977 ;

II? shall establish the hypotheses, conditions and requirements in which the control stamps will be applied at the time of customs disembarking or referred by the importer to sealing overseas, by the manufacturer ;

III? will expedition supplementary standards on compliance with the provisions of this article.

§ 2º In cases where the shipment of control seals for the exterior is authorized, apply?if, in what couber, the provisions contained in the arts. 46 a to 52 of Law No. 9,532, 1997.

Art. 59. They will also be able to benefit from donations, under the terms and conditions set forth by the inciso llI of § 2º of the art. 13 of Law No. 9,249, 1995, the Organizations of the Civil Society of Public Interest? OSCIP qualified in accordance with the standards set out in Law No. 9,790 of March 23, 1999.

§ 1º The provisions of this article apply?whether in relation to the donations made from the year?calendar of 2001.

§ 2º To the entities referred to in this article does not apply to the requirement laid down in Law No. 9,249 of 1995, art. 13, § 2º, inciso III, paragraph "c".

Art. 60. The deductibility of the donations to which they refer to the inciso III of § 2º of the art. 13 of Law No. 9:249, 1995, and the art. 59 shall be conditional on the beneficiary entity having its public utility or OSCIP condition renewed annually by the competent body of the Union, upon formal act.

§ 1º The renovation of which treats the caput:

I? only shall be granted, the entity which proves, before the competent organ of the Union, there shall be fulfilled, in the anocalendary preceding the application, all the requirements and conditions laid down ;

II? will produce effects for the year?subsequent calendar to that of its formalization.

§ 2º The acts of recognition issued by December 31, 2000 will produce effects in relation to donations received until December 31, 2001.

§ 3º The competent bodies of the Union shall, within the framework of their respective powers, expedition the acts necessary for renewal referred to in this

Art. 61. From the year?calendar of 2001, can be deducted, observed the conditions and the global limit set out in art. 11 of Law No. 9,532, from 1997, the contributions to private pension plans and to the Individual Scheduled Retirement Fund? FAPI, whose titular or quotist is dependent on the declarant.

Art. 62. The option for the early settlement of the balance of inflationary profit, in the form provided for in art. 9º of the Act in 9,532, 1997, is expected to be formalized by June 30, 2001.

§ 1º The settlement of which treats the caput can be effected in up to six monthly and successive installments, winning?if the first on June 30, 2001.

§ 2º The value of each monthly instalment, on the occasion of the payment, will be increased by interest equivalent to the Benchmark Rate of the Special Settlement and Custody System (SELIC), for federal securities, accumulated monthly, calculated a leave, from the date referred to in § 1º until the month prior to that of payment, and of one per cent for the month in which the payment is being made.

§ 3º In the parcelial payment hypothesis, in the form of § 1º, the option will be manifested upon payment of the first instalment.

Art. 63. In determining the basis of calculation of the incident income tax on: values received in relation to survival coverage in life insurance policies, the values of the respective premiums paid, observed to be deducted, may be deducted from legislation applicable to matter, in particular as to the subjection of the said income to the prescribed aliquots in the monthly progressive table and the annual adjustment declaration of the beneficial physical person, as well as the undue dismissal of the premium paid.

§ 1º As of 1º January 2002, income earned in the rescue of accumulated values in technical provisions regarding coverages for survival of life insurance will be taxed according to the expected aliquots in the monthly incremental table and included in the beneficiary's adjustment statement.

§ 2º The basis of calculation, of the tax, pursuant to § 1º, will be the positive difference between the rescued value and the sum of the respective premiums paid.

§ 3º In the case of parcelial receipt, in the form of income or partial rescue, the award deduction will be proportional to the received value.

Art. 64. The art. 25 of Decree No 70,235 of March 6, 1972, with the essay given by Law No. 8,748 of December 9, 1993, passes vigorously with the following essay:

" Art. 25. The trial of the tax requirement process or contributions administered by the Office of the Federal Revenue Office competes:

I? in the first instance, to the Federal Revenue Stations of Judgment,

II? internal deliberation organs and collegiate nature of the If creed of the Federal Recipe ;

..............................................................................................................................................................................................

§ 5 The Minister of State of the Farm will expedite the acts necessary for the suitability of the judgment to the form referred to in the inciso I of the caput.? (NR)

Art. 65. The responsibility for the retention and pick-up of the income tax due by the avulent harbour workers, including those belonging to the category of the "tiers", is the hand manager's body?from?work of the port work.

§ 1º The tax must be ascertained using the table, progressive monthly, having as a basis of calculation the total of the value paid to the worker, regardless of the quantity of companies to which the recipient has provided service.

§ 2º The hand gestor organ?from?is responsible for providing the beneficiaries with the "Comprovant of Income Paid and Retention of the Income Tax Within the Source" and to present to the Registry of the Federal Revenue The Declaration of Income Tax Retained in the Source (Dirf), with the information regarding the income payable or crediting, as well as the income tax withheld at the source.

Art. 66. The suspension of IPI predicted in art. 5º of Law No. 9,826 of August 23, 1999, applies?if, too, at

import operations of the products there referred to by industrial establishment manufacturer of components, systems, parts or parts intended for the assembly of the products classified in headings 8701 a to 8705 and 8711 of TIPI.

§ 1 ° The industrial establishment referred to in this article shall be subject to the pickup of the suspended IPI if it does not dispel the products the manufacturer of the vehicles referred to in the caput.

§ 2º The provisions of § § 2º and 3º of the art. 5º of Law No. 9,826, 1999, applies?if the suspension hypothesis that it treats this article.

Art. 67. Applies?whether the fine corresponding to one per cent of the customs value of the goods, in the assumption of penalty-penalty reliefs arising from infraction that it did not result in a lack or insufficient collection of federal tributes, based on the art. 4º of the Decree?Law No. 1,402 of October 21, 1969.

Single Paragraph. The fine that it treats this article will be due by the importer.

Art. 68. When there is evidence of infraction punishable by the penalty, the imported goods will be retained by the Office of the Federal Revenue Office, until the corresponding surveillance procedure is completed.

Single Paragraph. The provisions of this article apply?á in the form to be disciplined by the Office of the Federal Revenue Office, which will have on the maximum retention period, as well as the situations in which the goods may be handed over to the importer, prior to the conclusion of the surveillance procedure, upon the adoption of the necessary fiscal caution measures.

Art. 69. Are the acts practiced on the basis of the Provisional Measure No. 2,113 to be convalidated?30, of April 26, 2001.

Art. 70. This Provisional Measure comes into effect on the date of its publication, producing effects:

I? from 1º April 2000, regarding the amendment of the art. 12 of the Decree?Law No. 1,593, of 1977, and the provisions of the art. 33 of this Provisional Measure ;

II? with regard to the new essay of the arts. 4º to 6º of Law No. 9,718, from 1998, and to art. 42 of this Provisional Measure, in relation to the generator facts occurring from 1º July 2000, the date on which the effects of the constant standards of the arts cease. 4º to 6º of Law No. 9,718, from 1998, in its original essay, and of the arts. 4º and 5º of this Provisional Measure ;

III? from 1º July 2001, regarding the provisions of the art. 64.

Art. 71. Stay revoked:

I? as of September 28, 1999, the inciso II of the art. 2º of Law No. 9,715 of November 25, 1998 ;.

II? as of June 30, 1999:

a) the incisos I and III of the art. 6º of Supplementary Law No. 70 of December 30, 1991 ;

b) the art. 7º of the Supplementary Act No. 70, 1991, and the Supplementary Law No. 85 of February 15, 1996 ;

c) the art. 5º of Law No. 7,714 of December 29, 1988 and Law No. 9,004 of March 16, 1995 ;

d) the § 3 ° of the art. 11 of Law No. 9,432 of January 8, 1997 ;

e) the art. 9º of Law No. 9,493 of September 10, 1997 ;

f) the inciso II and the § 2º of the art. 1º of Law No. 9,701 of November 17, 1998 ;

g) the § 4º of the art. 2º and the art. 4º of Law No. 9,715 of November 25, 1998 ; and

h) the art. 14 of Law No. 9,779 of January 19, 1999 ;

III? from 1º January 2000, the § § 1º to 4º of the art. 8º of Law No. 9,718 of November 27, 1998 ;

IV? the inciso XI and the letter "a" of the inciso XII of the art. 9º of Law No. 9,317 of December 5, 1996 ;

V? the inciso III of § 2º of the art. 3º of Law n ° 9,718, 1998 ;

VI? the art. 32 of the Provisional Measure at 2,037?24, of November 23, 2000.

Brasilia, May 24, 2001 ; 180º of Independence and 113º of the Republic.

FERNANDO HENRIQUE CARDOSO

Pedro Parente

ANNEX I

Value of the awards offered

Supervisory Rate Value

up to R$ 1,000.00

from R$ 1,000.01 a to R$ 5,000.00

from R$ 5,000.01 a to R$ 10,000.00

from R$ 10.00,01 to R$ 50,000.00

from R$ 50,000.01 a to R$ 100,000.00

from R$ 100,000.01 a to R$ 500,000.00

from R$ 500,000.01 a to R$ 1,667,000.00

over R$ 1,667,000.01

R$ 27.00

R$ 133.00

R$ 267.00

R$ 1,333.00

R$ 3,333.00

R$ 10,667.00

R$ 33,333.00

R$ 66,667.00

ANNEX II

Value of the awards offered

By the applicant

Value of cash remuneration

Federal Economic

Up to R$ 1,000.00

From R$ 1,000.01 a to 5,000.00

From R$ 5,000.01 a to 10,000.00

From R$ 10,000.01 a to 50,000.00

From R$ 50,000.01 a to 100,000.00

From R$ 100,000.01 a to 500,000.00

From R$ 500,000.01 a to 1.667,000,00

Above R$ 1,667,000.01

R$ 20.00

R$ 100.00

R$ 200.00

R$ 1,000.00

R$ 2,500.00

R$ 8,000.00

R$ 25,000.00

R$ 50,000.00