Provisional Measure No. 2,095-75, Of 17 May 2001

Original Language Title: Medida Provisória nº 2.095-75, de 17 de Maio de 2001

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PROVISIONAL MEASURE # 2,095?75, DE May 17, 2001.

Has on the Informative Cadastro of the unquipped credits of federal organs and entities, 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 Informational Cadastro of unquipped credits from the federal public sector (CADIN) becomes regulated by this Provisional Measure.

Art. 2º The CADIN will contain relationship of the physical and legal persons who:

I? are responsible for accrued and unpaid pecuniary obligations, to with organs and entities of the Federal Public Administration, directly and indirectly ;

II? be with the inscription on the indicated cadasters, of the Ministry of Finance, in one of the following situations:

a) suspended or cancelled in the Physical Person Cadastro? CPF ;

b) declared unfit before the General Cadastro of Contributors? CGC.

§ 1º The organs and entities referred to in inciso I shall, in accordance with standards of their own and under their sole responsibility, to the inclusions in the CADIN, of physical or legal persons who fall within the hypotheses provided for in this article.

§ 2º The inclusion in the CADIN far?if?á seventy-five days after communication to the debtor of the existence of the inscription debit in that Cadastro, providing?if all information pertinent to the debit.

§ 3º Treating?if communication exclaimed by post or telegraphic, to the address indicated in the instrument that gave rise to the debit, consider?if?á delivered after fifteen days of the respective dispatch

§ 4º The notification requested by the Office of the Federal Revenue Office or the Procuratorate?General of the National Farm, giving notice to the debtor of the existence of the debit or its enrollment in Active Debt will meet the provisions of § 2º.

§ 5º Comproved to have been regularised the situation that has given cause for inclusion in the CADIN, the body or entity responsible for the registration shall, within five working days, fall to the respective low.

§ 6º In the impossibility of the low being effected within the time limit indicated in § 5, the organ or the accrediting entity shall provide the certificate of regularity of the debit, if there are no other outstanding regularisation.

§ 7º The inclusion in the CADIN without the dispatch of the communication or notification of which they treat § § 2º and 4º, or the non-exclusion, under the conditions and within the time limit provided for in § 5, shall subject the person liable to the penalties comprised under Law No. 8,112, of December 11, 1990, and by the Decree?Law No. 5,452, from 1º May 1943 (Consolidation of Labor Laws).

§ 8 The provisions of this Article shall not apply to debits regarding prices, public services or financial operations that do not involve budget resources.

Art. 3º The information provided by the CADIN's integral organs and entities will be centralized in the Central Bank Information System of Brazil? SISBACEN, with the Secretary of the National Treasury to expedite guidelines of a normative nature, including on the disciplines of respective inclusions and exclusions.

Single Paragraph. The physical and legal persons included in the CADIN shall have access to the information relating to them, directly with the body or entity responsible for registration, or, upon authorization, through any other organ or an integral entity of the CADIN.

Art. 4º The lack of registration in CADIN does not imply recognition of a regularity of situation, nor does it elid the submission of the required documents in law, decree or other norm

§ 1º In the case of credit operations contracted by financial institutions, within the framework of official micro-enterprise and small-business support programmes, the borrowers, in the event that they are not registered in the CADIN, dispensed with the presentation, including to the charters, when the registration of the credit instruments and their guarantees, of any certificates required under law, decree or other normative acts, comprobatory of the discharge of any tributes and federal contributions.

§ 2º The provisions of § 1º applies?if also to the mini and small rural producers and family farmers.

Art. 5º The CADIN will contain the following information:

I? name and number of enrollment in the General Cadastro of Contributors? CGC or the Cadastro of Physical Persons-CPF, of the person responsible for the obligations of which it treats art. 2º, inciso I ;

II? name and other identifier data of legal or physical persons who are in the situation provided 2º, inciso II, including the indication of the number of the suspended or cancelled inscription ;

III? name and number of enrollment in the General Cadastro of Contributors? CGC, address and telephone of the respective creditor or the organ responsible for inclusion ;

IV? date of registration.

Single Paragraph. Each organ or entity referred to in the inciso I of the art. 2º will maintain, under its responsibility, enrollment containing detailed information on the operations or situations that have registered in the CADIN, including to meet the one in the art single paragraph. 3º.

Art. 6º It is mandatory for prior consultation with CADIN, by the Federal Public Administration's organs and entities, directly and indirectly, to:

I? realization of credit operations involving the use of public resources ;

II? granting tax and financial incentives ;

III? celebration of arrangements, agreements, adjustments or contracts that involve disbursement, to any title, of public resources, and their additions.

Single Paragraph. The provisions of this article do not apply:

I? to the granting of aid to Municipalities hit by public calamity recognized by the Federal Government ;

II? to operations intended for the composition and regularization of the credits and obligations object of registration in the CADIN, without disbursement of resources by the creditor organ or entity ;

III? to operations relating to educational credit and the civil pension of personal or domestic goods.

Art. 7º Will be suspended registration in the CADIN when the debtor proves that:

I? has helped action, with the aim of discussing the nature of the obligation or its value, with the provision of optimal and sufficient warranty to Judgment in the form of the law ;

II? is adjourned the exigability of the object credit of the registration, pursuant to the law.

Art. 8º A no?observance of the provisions of § 1º of the art. 2º and in the arts. 6º and 7º of this Provisional Measure subject to those responsible for the sanctions of the Act in 8,112, 1990, and the Decree?Law No. 5,452, from 1943.

Art. 9 ° It is suspended, until December 31, 1999, the application of the art's caput . 22, and in your § 2º, of the Decree?Law No. 147 of February 3, 1967, in the newsroom that gave them the art. 4º of the Decree?Law No. 1,687, July 18, 1979, and the art. 10 of the Decree?Law No. 2,163 of September 19, 1984.

Single Paragraph. Will the Minister of State of the Finance establish schedule, priorities and conditions for the shipment, to the units of the Prosecutor's Office?General of the National Farm, of the debable enrolment in Active Union Debt and judicial collection.

Art. 10. The debits of any nature to the National Farm may be parceled in up to thirty monthly installments, the sole discretion of the offender authority, in the form and conditions provided for in this Provisional Measure.

Single Paragraph. The Minister of State for Finance will be able to delegate, with or without the establishment of worth of value, the competence to authorize the parcelial.

Art. 11. When formulating the application for parceliation, the debtor should substantiate the value pickup corresponding to the first instalment, as per the amount of the debit and the requested time limit.

§ 1º Observed the limits and under conditions set out in the portion of the Minister of State of the Farm, in dealing with debts inscribed in Active Debt, the concession of the parcelement is conditional on the presentation, by the debtor ; of real or reliable warranty, including bank bail, optimal and sufficient for the payment of the debit, except when it comes to micro-enterprises and small-sized companies opting for enrollment in the Integrated Tax Payment System, and Contributions from Microcompanies and Small Business Enterprises? SIMPLE, of which it treats Law No. 9,317 of December 5, 1996.

§ 2º While not defiant of the application, the debtor is obliged to collect, each month, as anticipation, value corresponding to a plot.

§ 3º O no?compliance with the provisions of this article will entail the rejection of the request.

§ 4º Consider?if?will automatically detain the parceling, in case of non-manifestation of the offending authority within ninety days counted from the date of the application's protocolisation.

§ 5 The application for parceling constitutes unretractable confession of debt, but the correctness of the value of it constant may be the subject of verification.

§ 6º In view of the principle of economicity, observed the terms, limits and conditions set forth in act of the Minister of State of the Farm, may be granted, of a letter, simplified parcellar, by importing the payment of the first instalment unretractable confession of debt and adherence to the system of parcelings that it treats this Provisional Measure.

§ 7º To the parceliment of which it treats § 6º do not apply the sealings set out in art. 14.

§ 8º Disfulfilled the parcellar guaranteed by billing or debtor yields, may the National Farm carry out the preferential penhora of these, in the fiscal execution, which will consist of monthly deposit to the order of Judgment, staying the debtor thank you to substantiate the value of the billing or yields in the month, upon skilful documentation.

§ 9º The simplified parceliment of which treats § 6º of this article extends?if the contributions and other sums raised by the National Institute of Social Insurance?INSS, in the form and conditions laid down by the Minister of State from Social Security and Social Care.

Art. 12. The debit object of the parceling, pursuant to this Provisional Measure, shall be consolidated on the date of the concession, deducted the value of the recollments effected as anticipation, in the form of the art. 11 and its § 2º, and divided by the number of remaining plots.

§ 1º For the purposes of this article, the débites expressed in Tax Unit of Reference? Will UFIR have their value converted into national currency, adopting?if, to this end, the value of the UFIR on the date of the grant.

§ 2º In the case of debit parcelement inscribed as Active Debt, the debtor will pay the costs, emoluments and other legal charges.

§ 3º The minimum value of each instalment will be fixed by the Minister of State of the Farm.

§ 4º Monthly, each organ or entity will publish demonstration of the death parcelings within the respective competencies.

Art. 13. The value of each monthly instalment, on the occasion of the payment, shall be increased by interest equivalent to the benchmark rate of the Special Settlement and Custody System (SELIC) for federal securities, accumulated monthly, calculated from the date of the dewound until the month prior to that of payment, and one per cent for the month in which the payment is being made.

Single Paragraph. The lack of payment of two instalments will entail immediate termination of the parceling and, as the case may be, the shipment of the debit for the enrolment in Active Debt of the Union or the continuation of the execution, vetoed, in any case, the repair.

Art. 14. It is vetoed to provide for the provision of debits for:

I? Income Tax Retained in the Source or discounted from third parties and not collected from the National Treasury ;

II? Tax on Credit, Exchange and Insurance Operations and on Operations relating to Securities and Securities? IOF, withheld and not collected from the National Treasury ;

III? values received by the collection agents not collected from the public coffers.

Single Paragraph. It is also vetoed to provide for the provision of débiting for as long as not fully paid for prior parcelic, relative to the same tribute, contribution or any other exaction.

Art. 15. Observed the requirements and conditions set forth in this Provisional Measure, the debiting parcelings due by July 31, 1998 could be effected by:

I? ninety-six installments, if requested by October 31, 1998 ;

II? seventh and two installments, if requested by November 30, 1998 ;

III?sixty installments, if requested by December 31, 1998.

§ 1º The provisions of this article apply?whether the debits of any nature to the National Farm, enrolled or not as Active Debt, even in an already assisted fiscal execution phase, or have been the subject of prior parcellar, not fully quieted, albeit cancelled for lack of payment.

§ 2º The gasket that it treats art. 14, in the hypothesis referred to in this article, does not apply to sports entities and assistive, non-profit-making entities.

§ 3º To the partition provided for in this article, including those required and already granted, as of June 29, 1998, apply?if the interest that it treats the art. 13.

§ 4º Constitui condition for the death of the parcellar application and its maintenance the non-existence of irregular situation, of taxation and federal contributions of liability of the taxable person, later due to December 31, 1997.

§ 5 The Minister of State of the Finance will set special requirements and conditions for the parceliment provided for in the caput of this article.

Art. 16. The debits for the National Farm, arising from avais and other guarantees honed in external and internal operations and those of a financial nature transferred to the Union by force of the extinction of federal public entities, existing in 30 of September 1996, including eventual repactutions, may be parceled with up to seventy-two months, provided that the parcelial applications are filed until April 15, 1997, obeyed with the requirements and too much conditions established in this Provisional Measure.

§ 1º The debtor balance of the debt will be updated on the first business day of each month, according to the variation in the Referential Rate? TR, which occurred in the previous month, increased by twelve percent a year, plus zero turns five percent a year on the debtor balance intended for the administration of credit by the financial agent.

§ 2º The parcelament will be formalized, upon conclusion of contract of confession, consolidation and debt parcellar, without implicating novation, together with Banco do Brasil S.A., in the quality of financial agent of the Treasury National.

§ 3º The contracts for the partition of debts arising from aval honor in external operations shall include, compulsorily, clause authorizing the blocking of resources in the banking network, the lack of payment of any installment, decorated thirty days of the maturity.

Art. 17. The following paragraph is added to art. 84 of Law No. 8,981, 1995:

?Art. 84. ..................................................

§ 8º The provisions of this article apply?if the other credits of the National Farm, Whose Enrollment And Collection As Active Debt of the Union is the competence of the Prosecutor's Office?General of the National Farm. " (NR)

Art. 18. They are exempted from the constitution of National Farm Credits, the inscription as Active Debt of the Union, the help of the respective fiscal execution, as well cancelled the launch and enrollment, relatively:

I? to the contribution that it treats Law No. 7,689 of December 15, 1988, incident on the result ascertained in the period?base closed on December 31, 1988 ;

II? to the compulsory loan instituted by the Decree?Law No. 2,288 of July 23, 1986 on the acquisition of automotive and fuel vehicles ;

III? to the contribution to the Social Investment Fund? FINSOCIAL, required of the exclusively merchandise and mixed companies, on the basis of art. 9 ° of Law No. 7,689, from 1988, in the higher aliquot to zero comma five per cent, as Leis nos 7,787, June 30, 1989, 7,894, November 24, 1989, and 8,147, of December 28, 1990, increased from the additional zero comma one per cent on the generator facts pertaining to the financial year 1988, in the terms of art. 22 of the Decree?Law No. 2,397 of December 21, 1987 ;

IV? to the provisional tax on the move or transmission of values and credits and duties of a financial nature? IPMF, instituted by Supplementary Law No 77 of July 13, 1993, relative to the year?base 1993 and the immunities provided for in art. 150, inciso VI, points "a", "b", "c" and "d" of the Constitution ;

V? to the import licensing fee, required under the art. 10 of Law No. 2,145 of December 29, 1953, with the wording of Law No. 7,690 of December 15, 1988 ;

VI? to the overfare to the National Telecommunications Fund ;

VII? to the additional port fare, except in dealing with import and export operations of goods when long-haul-shipping object ;

VIII? the share of the contribution to the Social Integration Program required in the form of the Decree?Law No. 2,445 of June 29, 1988, and of the Decree?Law No. 2,449 of July 21, 1988, in the part exceeding the value due with fulcrum in the Supplementary Act No. 7, of September 7, 1970, and later changes ;

IX? to the contribution to the financing of social follow-on? COFINS, in the terms of art. 7º of Supplementary Law No. 70 of December 30, 1991, with the essay given by art. 1º of Supplementary Law No. 85 of February 15, 1996.

§ 1º Stay cancelled the debts enrolled in Union Active Debt, of consolidated value equal to or less than R$ 100.00 (a hundred reais).

§ 2º The autos of the tax executions of the debits that it treats this article will be filed upon order of the judge, aware of the National Farm Prosecutor, save the existence of remaining value pertaining to legally debited debits exigable.

§ 3º The provisions of this article will not imply refund ex officio of paid amount.

Art. 19. Stay the Procuratorate?General of the National Farm Authorized not to appeal or to give up what has been interposed, provided that there is no other relevant ground of appeal, in the hypothesis that the decision versan on:

I? subjects of which it treats art. 18 ;

II? matters that, by virtue of the peaceful jurisprudence of the Supreme Court Federal Court, or the Superior Court of Justice, are the object of declaratory act of the Prosecutor?General of the National Farm, approved by the Minister of State of the Farm.

§ 1º In the matters dealing with this article, the National Farm Prosecutor acting on the feat should expressly express his disinterest in resorting.

§ 2º The sentence, taking place on the assumption of § 1º,shall not be subordinated to the double degree of compulsory jurisdiction.

§ 3º Meeting?if the case in the Tribunal, can the shipping reporter deny it?follow up on you, provided that, intimated by the National Farm Prosecutor, there is manifestation of disinterest.

§ 4º It shall be the Secretary of the Federal Revenue Authorized to determine that no tax credits are constituted on the matters of which the inciso II is concerned.

§ 5º In the tax credits hypothesis constituted prior to the determination provided for in § 4º, the launcher authority should review the launch, for the purpose of completely or partially altering the tax credit, as per the case.

Art. 20. Will they be archived, without low in distribution, the autos of the tax executions of debits enrolled as the Union Active Debt by the Procuratorate?General of the National Farm or by it charged, of consolidated value equal to or less than R$ 2,500.00 (two thousand and real five hundred).

§ 1º The autos of execution referred to in this article shall be reactivated when the values of the débites exceed the indicated limits.

§ 2º Will be extinguished the executions that will verk exclusively on fees due to the National Farm of value equal to or less than a hundred Reference Tax Units.

§ 3 ° The provisions of this article shall not apply to executions concerning the contribution to the Service Time Guarantee Fund.

Art. 21. It is exempt from the payment of the succumin fees the author of the tax nature demand, proposed against the Union (National Farm), to give up the action and waive the right over which she fuses, provided that:

I? the decision given in the knowledge process has not transitioned on trial ;

II? the waiver and the application for the conversion of the Union's income court deposits to be filed until September 15, 1997.

Art. 22. The application may be approved by the judge, the appeal's rapporteur, or the chairman of the court, by becoming extinct the tax credit, up to the limit of the converted deposits.

§ On the assumption that the approval is within the competence of the rapporteur or the President of the Tribunal, it shall be incumbent upon the author to petition the first degree judge who has appreciated the done by informing the approval of the waiver for that this shall determine, immediately, the conversion of the deposits in income from the Union, regardless of the return of the autos of the proceedings or of the respective action wary to the origin rod.

§ 2º The petition that it treats § 1º should contain the account number to which the deposits are bound and will come accompanied with copy of the official organ's page where the homologatory act has been published.

§ 3º With the resignation of the main action should be extinguished all the cautionary actions to be linked to it, in which it will not be due for succumb.

Art. 23. the letter for the depositary to proceed to the conversion of deposit into income must be dispatched within a maximum of fifteen days, counted from the date of the judicial dispatch that welcoming the petition.

Art. 24. Legal persons in public law are exempted from authenticating the reprographical copies of any documents they present in judgment.

Art. 25. The term of enrollment in Active Debt of the Union, the Active Debt Certificate of it extracted and the initial petition in the process of fiscal execution may be subscribed manually, or by mechanical or electronic chancellorm, observed legal provisions.

Single Paragraph. The willing in the caput of this article applies?if, too, the inscription on Active Debt and the judicial collection of the contribution, fines and other charges provided for in the respective legislation, relating to the Service Time Guarantee Fund.

Art. 26. Restriction is suspended for transfer of federal resources to states, Federal District and Municipalities intended for the execution of social actions and shares in border strip, due to inadimplements object of registration in the CADIN and the System Integrated Financial Administration of the Federal Government? SIAFI.

§ 1º In the transfer of federal resources provided in the caput, stay states, the Federal District and the Municipalities waived from the presentation of certificates required under laws, decrees and other normative acts.

§ 2º Doesn't the provisions of this article apply to débitos next to the National Social Insurance Institute? INSS.

§ 3º The debits to the National Farm, due until May 31, 1996, not enrolled in the Union Active Debt, the responsibility of the States, the Federal District, the Municipalities and their entities of the indirect Administration, arising exclusively from arrangements entered into with the Union, may be parceled under the following conditions:

I? the application for a parcellar is to be forwarded, until August 31, 1998, to the administration of the under-Arrangement, which will submit it to the Office of the National Treasury with demonstration on the convenience of the fulfillment of the plete ;

II? the application should be directed with specific legislative authorization, including as to the linking of the owner's own revenues or controller and the allocation shares of the tributes to which the arts refer. 155, 156, 157, 158 and 159, incisos I, points "a" and "c", and II, of the Constitution ;

III? the object debit of the parcelation will be consolidated on the date of the grant ;

IV? the parcelement will be formalized by the Prosecutor's Office?General of the National Farm upon the conclusion of contract of confession, consolidation and debt parcellar, with the intervention of the Banco do Brasil S.A., in the quality of Financial Agent of the National Treasure, in the terms of the convention to be concluded with the Union ;

V? the maturity of the first instalment will be thirty days after the subscription to the parcelic contract ;

VI? the application for parceling constitutes unretractable confession of debt, but the correctness of the value of it constant may be the object of verification.

§ 4º To contracts concluded under the conditions set out in § 3º applies?if the willing on art. 13 of this Provisional Measure.

Art. 27. It is not up to the office of offending decisions, by the tax authority of the jurisdiction of the taxable person, in proceedings relating to the restitution of taxes and contributions administered by the Office of the Federal Revenue Office and the rearson of claims of the Tax on Industrialized Products.

Art. 28. The inciso II of the art. 3º of Law No. 8,748 of December 9, 1993, passes the following essay:

" II? adjudicate voluntary recourse of first instance decision in the processes relating to the restitution of taxes and contributions and the restalization of Tax Credits on Industrialized Products. " (NR)

Art. 29. The debits of any nature to the National Farm and those arising from contributions raised by the Union, consisting of or not, whose generator facts have occurred until December 31, 1994, that no haven has been the subject of parceliing required until August 31, 1995, expressed in amount of UFIR, will be reconverted to Real, based on the value of that set for 1º January 1997.

§ 1º As of 1º January 1997, ascertained credits will be released in Reais.

§ 2º For the purposes of enrolment of the debts referred to in this article in Active Debt of the Union, should it be informed to the Prosecutor's Office?General of the National Farm the value originating in the same, in the currency beaten at the time of occurrence of the fact generator of obligation.

§ 3º Observed the provisions in this article, as well the update made for the year 2000, in the terms of the art. 75 of Law No. 9,430 of December 27, 1996, is it extinguished the Tax Unit of Reference? UFIR, instituted by art. 1º of Law No. 8,383 of December 30, 1991.

Art. 30. In relation to the debits referred to in art. 29, as well as those enrolled in Active Debt of the Union, go on to focus, from 1º January 1997, interest of live equivalent to the referential rate of the Special Settlement and Custody System-SELIC for federal securities, accumulated monthly, up to the last day of the month prior to that of payment, and of one percent in the month of payment.

Art. 31. Do they waiver the constitution of credits from the Securities Commission?CVM, the inscription on your Active Debt and the help of the respective fiscal execution, as well cancelled the launch and the enrollment relatively:

I? to the rate of supervision and its accruals, of which it treats Law No. 7,940 of December 20, 1989, due from 1º January 1990 to that municipality, by the closed companies benefiting from tax incentives ;

II? to the cominary fines that have been applied to such companies under the terms of the CVM Instruction No 92 of December 8, 1988.

§ The provisions of this article only apply to those companies that have net worth equal to or less than R$ 10,000,000.00 (ten million reais), as per financial statements of the last social exercise, duly audited by independent auditor registered in the CVM and proceed to the cancellation of their registration in the CVM, upon public offering of acquisition of the entirety of these securities, pursuant to the art. 20 and following of Instruction CVM No. 265 of July 18, 1997, should they have shares disseminated on the market, on October 31, 1997.

§ 2º The autos of the tax executions of the debits of which it treats this article will be filed by order of the judge, aware of the CVM Prosecutor's Office, unless the existence of remaining value pertaining to legally chargeable debits.

§ 3º The provisions of this article will not entail restitution of paid amounts.

Art. 32. The arts. 33 and 43 of Decree No 70,235 of March 6, 1972, which, by delegation of the Decree?Law No. 822 of September 5, 1969 regulates the administrative procedure for the determination and requirement of Union tax credits, pass on with the following changes:

?Art. 33. ............................................

§ 1º In the case where an optical appeal is given, the time limit for the voluntary appeal interposition will begin to flow from the science, by the passive subject, of the decision handed down in the trial of the trade appeal.

§ 2º In any case, the voluntary recourse will only follow up if the applicant instructs him with proof of the deposit of value corresponding to, at the very least, thirty per cent of the tax requirement defined in the decision.

§ 3º Alternately to the deposit referred to in § 2º, the appellant may provide guarantees or arrowher, for its initiative, goods and rights of value equal to or higher than the fiscal requirement defined in the decision, limited to the permanent asset if legal person or heritage if physical person.

§ 4º The provision of guarantees and the burden that it treats § 3º will be carried out preferentially on real estate.

§ 5 The Executive Power shall edit the regulatory standards necessary for the operationalisation of the deposit, the provision of guarantees and the arrowheel referred to in § § 1º to 4º. " (NR)

?Art.43. ....................................................................................................................... ...............................................................................................................................................

§ 3 After the final decision in the tax administrative process, the value deposited for the purposes of following the voluntary recourse will be:

a) returned to the depositor, if that is favourable to you ;

b) converted into income, duly deducted from the value of the requirement, if the decision is contrary to the taxable person and this there is no judicial action against the requirement within the time limit laid down in the legislation.

§ 4º In the hypothesis of having been made the deposit, taking place the subsequent judicial action proposal against the requirement, the administrative authority shall transfer to the order of the judge of the cause, upon application of this, the values deposited, which may be supplemented for the purpose of suspending the chargeability of the tax credit. " (NR)

Art. 33. The following paragraph is added to art. 98 of Law No. 8,212 of July 24, 1991:

" § 11. Does the provisions in this article apply?if the fiscal executions of the Union Active Debt. " (NR)

Art. 34. Certificates dispatched by the organs of the tax and tax administration may be issued by the internet (worldwide computer network) with the following characteristics:

I? will be valid regardless of subscription or server chancellors of the issuing organs ;

II? shall be instituted by the issuing body by specific act published in the Official Journal of the Union where the model of the document is consected.

Art. 35. The inciso II of the art. 11 of Law No. 9,641 of May 25, 1998, passes vigorously with the following essay:

" II? the payment of the gratification will be due until it is defined and implemented the administrative support structure of the Prosecutor's Office?General of the National Farm. " (NR)

Art. 36. Are the acts practiced on the basis of the Provisional Measure No. 2,095 to be convalidated?74, of April 19, 2001.

Art. 37. This Provisional Measure comes into force on the date of its publication.

Art. 38. They stay revoked the art. 11 of Decree-Law No. 352 of June 17, 1968, and later amendments ; the art. 10 of Decree-Law No. 2,049, from 1º August 1983 ; the art. 11 of Decree-Law Law No. 2,052 of August 3, 1983 ; the art. 11 of Decree-Law No. 2,163, of 1984, and the arts. 91, 93 and 94 of Law No. 8,981 of January 20, 1995.

Brasilia, May 17, 2001 ; 180º of Independence and 113º of the Republic.

FERNANDO HENRIQUE CARDOSO

Pedro Parente