PROVISIONAL MEASURE # 2.025-6, OF September 27, 2000.
Institution the Valley-compulsory toll on cargo road transport 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 It is instituted the Valley-compulsory toll, for effective use in cargo displacement expenses by means of road transport, on the Brazilian highways.
§ 1º The toll payment, by cargo vehicles, passes on the responsibility of the shipper.
§ 2º For the purpose of § 1º, the owner shall be deemed to be the owner originating in the cargo, a contractor of the cargo road transport service.
§ 3º The team is still on the shipper:
I-the contractor of the cargo road transport service other than the owner originating in the cargo ;
II-the carrier company that sub-hire cargo transport service provided by autonomous transporter.
Art. 2º The value of the Valley-Pedageal does not integrate the value of freight, it will not be considered operating income or taxable income, nor will it constitute a basis of incidence of social or previdual contributions.
Single Paragraph. The value of the Valley-compulsory toll is to be highlighted in specific field in the comprobatory document of the transport.
Art. 3º As of May 12, 2000, the shipper will pass anticipation of the Valley-compulsory toll on the carrier, either in own model or in kind, regardless of the value of the freight, re-salvaged the provisions of § 5º of this article.
§ 1º When the Valley-compulsory toll is on its own model, the acquisition, by the shipper, for the purpose of passing the cargo carrier, will give it to the dealers of the highways, and the marketing may be delegated to sales plants or other institutions, at the discretion of the dealership.
§ 2º The compulsory toll should be delivered to the autonomous road carrier in the act of embarkation arising from the contracting of the transport service in the value necessary for free movement between its origin and destination.
§ 3º Being the transport effected by commercial undertaking for one shipper only, the provisions of the preceding paragraph shall apply.
§ 4º The proration of the value of the Valley-compulsory toll, in the case of fractional transportation, will be defined in regulation.
§ 5º In the case of fractional transportation, effected by commercial road transport company, the Valley's prorogation-compulsory toll will be made by dispatching, highlighting its value in the knowledge for discharge, by the shipper, together with the value of the freight to be billed.
§ 6º Until July 20, 2000, highway dealerships that practice toll collection will inform the Ministry of Transport Land of the Ministry of Transport the very own model of Vale-compulsory toll that are making available to those interested and the places in which they can be acquired.
§ 7º The disfulfillment of which sets out the preceding paragraph will entail the application of a daily fine of R$ 550, to 00 (five hundred and fifty royal).
Art. 4º When providing the Valley-compulsory toll on the cargo road carrier, the shipper has the right to deduct corresponding value up to one per cent of the contracted freight, the title of compensation.
Single Paragraph. The deduction that treats the caput of this article is limited to the value of the required Valley-Pedageal.
Art. 5º The dissatisfaction of the provisions of this Provisional Measure shall subject the offender to the application of administrative fine of R$ 550, to 00 (five hundred and fifty royal) to R$ 10,500.00 (ten thousand and five hundred real), to be applied by the competent body in the form of the regulations.
Art. 6º Competes to the Ministry of Transport for the adoption of the necessary measures for the deployment of the Valley-compulsory toll, regulation, coordination, delegation and supervision, processing and application of penalties for infractions to this Interim Measure.
§ 1º The supervision, processing and application of the penalties provided for in this article may be decentralized upon convention to be concluded with the Ministry of Labour and Employment and with other bodies or entities of the Federal Public Administration, the States, the Federal District or the Municipalities.
§ 2º The Ministry of Transport is obligated to subsidize the organs or entities it treats the preceding paragraph by providing them with necessary and updated elements.
Art. 7º Should the Ministry of Labour and Employment come to exercise, by delegation and decentralisation, the activities inherent in the Ministry of Transport, the values raised, arising from the fines imposed by it, will constitute additional revenue from the Bottom of Amparo to Worker-FAT, of which it treats Law No. 7,998 of January 11, 1990.
Art. 8º Without prejudice to what establishes art. 5º, in the hypotheses of infraction to the provisions of this Provisional Measure, the shipper will be required to indemnify the carrier in amount equivalent to twice the freight's value.
Art. 9º The competent bodies of the Executive Power, within the framework of its tasks, shall take the necessary arrangements, in thirty days, for compliance with the provisions of this Interim Measure.
Single Paragraph. From the nine hours of the day 4 to the twenty-four hours of May 11, 2000, the cargo road transport vehicles will have free movement, without payment of the toll fee, on the highways under federal concession.
Art. 10. The acts practiced on the basis of the Provisional Measure No. 2.025-5, of August 28, 2000, shall be convalidated.
Art. 11. This Provisional Measure comes into force on the date of its publication.
Brasilia, September 27, 2000 ; 179º of Independence and 112º of the Republic.
fernando henrique cardoso
Alderico Jefferson da Silva Lima
Paulo Jobim Filho