PROVISIONAL MEASURE # 597, OF December 26, 2012
It gives new essay to § 5º of the art. 3º of Law No. 10,101 of December 19, 2000, and gives other arrangements.
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 Law No. 10,101 of December 19, 2000 passes vigorously with the following changes:
" Art. 3º ......................................................................................................
§ 5º The participation of which this article deals will be taxed by income tax exclusively at source, separately from the other income received, in the year of receipt or credit, based on the annual progressive table constant of the Annex and will not integrate the basis of calculation of the tax due by the beneficiary in the Annual Adjustment Statement.
§ 6º For the purpose of the income tax ascertainment, employee participation in the profits or results of the Company shall be taxed in full, based on the progressive table set out in the Annex.
§ 7º In the payment hypothesis of more than one instalment referring to a same calendar year, the tax shall be recalculated, on the basis of the total share of the profits received in the calendar year, upon use of the constant table of the Annex, deducting from the tax thus ascertained the previously retained value.
§ 8º The income paid accrually to the employee's share of the profits or results of the Company will be taxed exclusively at the source, separately from the other income received, subjecting, also from cumulated form, the income tax based on the progressive table constant of the Annex.
§ 9º We are deemed to have accumulated payment, for the purposes of § 8º, the payment of the share in profits for more than one calendar year.
§ 10. In determining the basis of calculation of employee participation in profits or results, the sums paid in cash for alimony in the face of Family Law norms, when in compliance with judicial decision, in accordance with judicially approved or separation or consensual divorce carried out by public office, provided that corresponding to that income, not the same parcel for the determination of the basis of calculation may be used of the other income. " (NR)
Art. 2º This Provisional Measure takes effect on 1º January 2013.
Brasilia, December 26, 2012 ; 191º of Independence and 124º of the Republic.