PROVISIONAL MEASURE # 690, OF August 31, 2015

Disposes on the incidence of Tax on Industrialized Products-IPI on beverages classified under positions 22.04, 22.05, 22.06 and 22.08, except for code 2208.90.00 Ex 01, of the Tax Incidence Table on Industrialized Products-TIPI, approved by Decree No. 7,660 of December 23, 2011, amend Law No. 9,430 of December 27, 1996 as to the tax legislation on the Income of Legal Person, and repeal the arts. 28 a 30 of Law No. 11,196 of November 21, 2005, which they have on the Digital Inclusion Program.

THE REPUBLIC 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 Tax on Industrialized Products-IPI incident on the beverages classified under headings 22.04, 22.05, 22.06 and 22.08, except the code 2208.90.00 Ex 01, of the Tax Incidence Table on Industrialized Products-TIPI, will required in the form provided for in this Interim measure.

Art. 2º The products of which it treats art. 1º are excluded from the IPI tax regime provided for in the arts. 1º to 4º of Law No. 7,798 of July 10, 1989. Single paragraph. As a result of the provisions in the caput, the products referred to therein shall apply to the rules laid down in IPI legislation, including those relating to:

I-fact generator ;

II-taxpayers and responsible ;

III-basis of calculation ; and

IV-calculation of the tax.

Art. 3º When the industrialization of the products of which it treats art. 1º if per order, IPI will be due in the product output:

I-of the establishment that industrialization ; and

II-of the commissioned establishment, who will be able to credit the IPI charged as per the provisions of the inciso I.

Single Paragraph. The commission and industrial responds in solidarity by IPI due in the operations of which it treats the caput.

Art. 4º It gets equated with industrial, in the outputs of the products it treats art. 1º, the establishment of legal person:

I-characterized as controller, controlled or collated with legal person who industrializes or imports the products of which it treats art. 1º, in the form defined in art. 243 of Law No. 6,404 of December 15, 1976 ;

II-characterized as a legal person branch that industrializes or imports the products of which it treats art. 1º;

III-which, together with legal person who industrializes or imports the products of which it treats art. 1º, is under common societal or administrative control ;

IV-which present partner or controlling shareholder, in direct or indirect participation, that is spouse, companion or relative consangutaic or afim, in straight or collateral, up to the third degree, of partner or shareholder of legal person who industrializes or imports the products of which it treats art. 1º;

V-which has participation in the social capital of legal person that industrializes or imports the products of which it treats art. 1º, except in cases of participation less than one per cent in legal person with registration of open company with the Securities Commission ;

VI-which possesses, in common with legal person that industrializes or imports the products of which it treats art. 1º, director or partner who exercise management functions, even if those functions are exercised under another denomination ; or

VII-which has acquired or received in consignment, in the previous year, more than twenty per cent of the exit volume of the legal person that industrializes or imports the products of which it treats art. 1º.

Art. 5º Subject to the payment of IPI, in the condition of liable, the wholesale commercial establishment who owns or maintain products of which it treats art. 1º unaccompanied by the commotion documentation of their provenance or that they der.

Art. 6º Without prejudice to the provisions of the art. 48 of Law No. 4,502 of November 30, 1964, the marketing notes for the products of which it treats art. 1º issued by the industrial or equal establishment should contain the description of the trade mark, type of packaging and volume of the products, for perfect identification of these and calculation of the tax due.

Single Paragraph. The inobservance of the provisions in the caput will involve considering the tax notes framed in the art. 53 of Law No. 4,502, 1964.

Art. 7º For the products of which it treats art. 1º, the federal Executive Power will be able to establish minimum IPI values depending on the fiscal classification in TIPI, the product type and the capacity of the container.

Art. 8º Law No. 9,430 of December 27, 1996 passes vigorously with the following changes:

" Art. 25 .............................................................................................................

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§ 6º The revenue arising from the assignment of author or image copyright, name, brand or voice that it is holder of the holder or the partner of the legal person must be added to the calculation basis without the application of the percentage that it treats the art. 15 of Law No. 9,249, from 1995. " (NR)

" Art. 27 ............................................................................................................

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§ 8º The revenue arising from the assignment of author or image copyright, name, brand or voice that it is holder of the holder or the partner of the legal person must be added to the calculation basis without the application of the percentage that it treats the art. 16 of Law No. 9,249, from 1995. " (NR)

" Art. 29 ............................................................................................................

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Single Paragraph. The revenue arising from the assignment of copyright or image copyright, name, trademark or voice of which the holder or the partner of the legal person must be added to the calculation basis without the application of the percentage of the percentage that it treats the art. 20 of Law No. 9,249, from 1995. " (NR)

Art. 9º Stay revoked the arts. 28 a to 30 of Law No. 11,196 of November 21, 2005.

Art. 10. This Provisional Measure comes into effect on the date of its publication, producing effects from:

I-from the first day of the fourth month subsequent to that of its publication, as to the provisions of the art. 1º to art. 7º and art. 9º; and

II-from 1º January 2016, as to the willing on art. 8º.

Brasilia, August 31, 2015 ; 194º of Independence and 127º of the Republic.

DILMA ROUSSEFF

Joaquim Vieira Ferreira Levy