Advanced Search

Decree No. 6008, Of 29 December 2006

Original Language Title: Decreto nº 6.008, de 29 de Dezembro de 2006

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.

DECREE NO 6,008, DE December 29, 2006.

Regulation the § 6th of art. 7th of Decree-Law No 288 of February 28, 1967, the art. 2nd of Law No 8,387 of December 30, 1991, and art. 4th of Law No 11,077 of December 30, 2004, which deals with the tax benefit granted to companies producing computer goods in the Franca Zone of Manaus that invest in research and development activities in the Amazon, and gives others provider.

THE PRESIDENT OF THE REPUBLIC, in the use of the attribution conferring you the art. 84, incisos IV and VI, point?a?, of the Constitution, and in view of the provisions of the Decree-Law No 288 of February 28, 1967, and at the Laws in the 8,387, December 30, 1991, and 11,077, of December 30, 2004,

DECRETA:

CHAPTER I

DO FIELD OF COMPREHENSION

Art. 1st Companies that invist in research and development activities in the Amazon they will be able to plead exemption from the Tax on Industrialized Products-IPI and reduction of the Tax on Import-II for computer goods, under the terms set out in this Decree.

Art. 2nd For the purposes of the provisions of this Decree, they consider goods of informatics and automal:

I-electronic components to semiconductor, optoelectronics, as well as their respective inputs of electronic nature ;

II-machines, equipment and devices based on digital technique, with collection functions, treatment, structuring, storage, switching, transmission, retrieval or presentation of information, their respective electronic inputs, parts, parts and physical support for operation ;

III-programmes for computers, machinery, equipment and information handling devices and associated technical documentation (software) ; and

IV-the wire telephones by wire, conjugated with wireless telephone apparatus, which incorporate control by digital techniques (code 8517.11.00 of the Mercosur Common Nomenclature-NCM) ;

V-portable cellular telephony terminals (NCM code 8525.20.22) ;

VI-video output units (monitors), classified under subheading 8471.60 of NCM, own to operate with machines, equipment or devices based on digital technique, with functions of collection, treatment, structuring, storage, switching, transmission, retrieval, or presentation of the information.

§ 1st The goods that it treats this article will be the same as the relationship provided for in § 1st of the art. 4th of Law No 8,248 of October 28, 1991, respected the provisions of art. 16-A of that same Law.

§ 2nd As for the goods referred to in the incisos I to III, when constants of projects regularly approved by the Board of Directors of the Superintendence of the French Zone of Manaus, until the date of publication of the Decree No 5,906 of September 26, 2006, the benefits provided for in Decree-Law No 288 of February 28, 1967, shall be maintained, in the terms of the approx acts.

CHAPTER II

DA TAXATION BY IPI AND II

Art. 3rd Industrial Computer Goods in the Franca Zone of Manaus with approved project by the Board of Directors of Superintendency of the Franca Zone of Manaus will have exemption from IPI and reduction of the II upon application of the formula it has:

I-in the dividend, the sum of the values of raw materials, intermediate products, materials secondary and packaging, components and other inputs of national production and the labor employed in the productive process ; and

II-in the divisor, the sum of the values of raw materials, intermediate products, materials secondary and packaging, components and other inputs of national and foreign production, and of the labor employed in the productive process.

Art. 4th IPI exemption and reduction of the II only will contemplate the computer goods related by the Executive Power, produced in the Franca Zone of Manaus as Basic Productive Process-PPB, established in joint portry of the Ministers of State for Development, Industry and Foreign Trade and Science and Technology.

CHAPTER III

DOS INVESTMENTS IN RESEARCH AND DEVELOPMENT

Art. 5th To make jus for IPI exemption and the reduction of the II the companies producing goods from informatics should invest, annually, in research and development activities to be carried out in the Amazon, at a minimum, five per cent of its gross billing in the domestic market, stemming from the marketing of the products contemplated with the IPI exemption and reduction of the II, deducted the tributes corresponding to such commercializations, in these included Contribution to Social Security Financing-COFINS and the Contribution to PIS/PASEP, as well as the value of acquisitions of products contemplated with the exemption of IPI and reduction of the II, in the terms of art. 2nd of Law No 8,387 of December 30, 1991, or with exemption or reduction of IPI pursuant to art. 4th of Law No 8,248, 1991, as per the project drawn up by the companies themselves, on the basis of project proposal to be submitted to the Superintendence of the Franca Zone of Manaus-SUFRAMA and to the Ministry of Science and Technology.

§ 1st At minimum two integers and three tenths per cent of the raw billing mentioned in the caput of this article should be applied as follows:

I-upon convention with centers or research institutes or Brazilian educational entities, officers or recognized, with headquarter or principal establishment in the Western Amazon, accredited by the Committee on Research and Development Activities in the Amazon that it treats art. 26, in this case, be applied percentage not less than one per cent ; and

II-in the form of financial resources, deposited quarterly in the National Fund of Scientific and Technological Development-FNDCT, created by Decree-Law No 719 of July 31, 1969, and reinstated by Law No 8,172 of January 18, 1991, and in this case, shall be applied percentage not less than five tenths per hundred.

§ 2nd percentage not less than fifty per cent of the resources of which it treats the incision II of § 1st will be aimed at universities, colleges, educational entities or research centers or institutes, created or maintained by the Public Power in the Western Amazon, accredited by the Committee on Research and Development Activities in the Amazon.

§ 3rd The amount of application for which it treats the inciso I of § 1st refers to the share relative to the payment of the expenditures and remuneration of the educational institutions or research carried out by the Company, excluding the other expenditures, either own or contracted with other companies, carried out within the scope of the arrangement.

§ 4th To ascertain the value of the acquisitions to which the caput, encouraged product is the one produced and marketed with the tax benefits of which it treats this Decree and which are not intended for the fixed asset of the company.

§ 5th For the beneficiary manufacturers of the scheme that it treats this Decree and exclusively on the raw billing stemming from the sale of polychromatic video output units (monitors) of subheading NCM 8471.60.72, the percent for minimum investment set in the caput is reduced to four percent, starting from November of November 2005, reduced proportionately the minimum percentage predicted in § 1st and its incision, for an entire and eighty-four hundredths per cent, eight tenths per cent and four tenths per cent, respectively.

Art. 6th For the manufacturers of portable microcomputers (codes 8471.30.11, 8471.30.12, 8471.30.19, 8471.41.10 and 8471.41.90 of NCM) and small-capacity digital processing units based on microprocessors (NCM code 8471.50.10), worth up to R$ 11,000.00 (eleven thousand reais) as well as units of magnetic discs (codes 8471.70.11, 8471.70.12) and optics (8471.70.21 and 8471.70.29 of NCM), printed circuits with electric and electronic components mounted (codes 8473.30.41, 8473.30.42, 8473.30.43 and 8473.30.49 of NCM), enclosures (codes 8473.30.11 and 8473.30.19 of NCM) and food sources (code 8504.40.90 of NCM), recognizable as exclusive or mainly intended for such equipment, and exclusively on the gross billing arising from the marketing of these products in the domestil market, the percentage for investments set out in art. 5th, will be reduced by fifty per cent until December 31, 2006.

§ In order to comply with the provisions of the caput, the minimum percentage provided for in § 1st and incisos of the art. 5th, stay reduced to an entire and fifteen hundredths per cent, five tenths per cent and twenty-five hundredths per cent, respectively.

§ 2nd The Executive Power may change the percentage reduction mentioned in the caput, considering the investments in research and development carried out, as well as production growth in each calendar year.

Art. 7th The Information Technology Sector Development Support Program in the Amazon, that it treats § 18 of the art. 2nd of Law No 8,387, 1991, will be managed and coordinated by the Ministry of Development, Industry and Foreign Trade, through SUFRAMA, with the advisory of the Committee on Research and Development Activities in the Amazon.

§ 1st The objective Program to strengthen research and development activities in technologies of the information, broaden the capacity of human resources training and modernize the infrastructure of Amazonian research and development institutions, as well as support and foster projects of interest of the region.

§ 2nd To meet the Program, the features of which treat art. 31 and the § 3rd of the art. 35 will be deposited in the National Scientific and Technological Development Fund, in the specific programming category intended for the CT-AMAZON in their respective actions, and should be kept separate the resources referred to in each device.

§ 3rd Observed the applications provided for in § 1st of the art. 5th, up to two thirds of the complement of two integers and seven tenths per cent of the billing mentioned in the art caput. 5th can be applied in the form of financial resources in the Information Technology Sector Development Support Program in the Amazon in accordance with the provisions of the § 2nd of this article.

§ 4th procedures for the collection of deposits of financial resources earmarked for the Programme referred to in the caput shall be established upon portion of the Superintendent of SUFRAMA in up to thirty days counted from the publication of this Decree.

Art. 8th The willing on the art caput. 5th does not apply to companies manufacturers of wire telephons, conjugated with wireless telephone apparatus (NCM code 8517.11.00), which incorporate control by digital techniques.

Art. 9th The provisions of § 1st of the art. 5th does not apply to companies whose annual gross billing is less than R$ 15,000,000.00 (fifteen million reais).

Art. 10. The obligations for applications in research and development established in art. 5th shall take the basis of the ascertained billing in the calendar year.

Art. 11. For the purposes of the provisions of this Decree it does not consider itself to be research and development activity the donation of computer goods and services.

Art. 12. The Ministries of Development, Industry and Foreign Trade, Finance and Science and Technology will release, every two years, reports with the economic and technical results advent from the application of this Decree in the period.

CHAPTER IV

DO BASIC PRODUCTIVE PROCESS

Art. 13. Basic Productive Process-PPB is the minimum set of operations, in the fApril establishment, which characterizes the effective industrialization of a given product.

Art. 14. The IPI exemption and the reduction of the II will only contemplate the computer goods produced in accordance with the PPB defined by the Executive Power, conditional on the submission of project to the Board of Superintendence of the Franca Zone of Manaus.

Art. 15. The Ministers of State for Development, Industry and Foreign Trade and Science and Technology will establish the basic productive processes within the maximum period of one hundred and twenty days, counted from the date of the company's reasoned request interested, and should be published in interministerial portion of the approved processes, as well as the determinants of the dismissal.

Art. 16. Whenever technical or economic factors thus indicate it:

I-the PPB can be amended upon joint portion of the State Ministers of Development, Industry and Exterior Trade and Science and Technology, permitted the granting of time to companies for the implementation of the amended PPB ; and

II-the realization of the step of a PPB can be temporarily suspended or modified.

Single Paragraph. The change in a PPB entails its compliance by all manufacturers of the product.

Art. 17. It is kept the Interministerial Technical Group of PPB Analysis, instituted by art. 4th of Decree No 4,401, 1st October 2002, composed of representatives of the Ministries of Development, Industry and Foreign Trade, Science and Technology and SUFRAMA, for the purpose of examining, issuing opinion and proposing the fixation, alteration or suspension of steps of PPB.

§ 1st coordination of the Group shall be exercised by representative of the Ministry of Development, Industry and Exterior Trade.

§ 2nd The operation of the Group will be defined upon interministerial portion of the Ministers of State of Development, Industry and Exterior Trade and Science and Technology.

Art. 18. The supervision of the implementation of the PPB for the industrialized products of which it treats art. 14 of this Decree is within the competence of SUFRAMA, and the Ministry of Development, Industry and Foreign Trade may, whenever it believes necessary, conduct inspections at the companies for verification of their faithful compliance.

CHAPTER V

DA PROJECT PROPOSAL

Art. 19. Heard the State Ministers of Development, Industry and Foreign Trade and Science and Technology, SUFRAMA, upon portaria, will lower instructions that address the elaboration of research and development project proposal.

§ 1st A project proposal refers to the Research and Development Plan and should be presented by the company interested in benefiting from the IPI exemption and the reduction of the II, holder of industrial projects approved by the Board of Directors of the Superintendence of the Franca Zone of Manaus, in the terms of the instruction to be downloaded by SUFRAMA.

§ 2nd Companies that submit new industrial projects, under any modalities, must submit together with the technical-economic project the project proposal that treats § 1st.

§ 3rd Companies with industrial projects already approved by the Board of Directors of the Oversight of the Franca Zone of Manaus pursuant to Decree-Law No 288, 1967, on the date of publication of this Decree should submit the draft draft of which it treats § 1st within one hundred and twenty days, counted from the date of publication of the instruction to be lowered by SUFRAMA.

§ 4th the project proposal may be amended by the company, at any time, upon justification and provided that the administrative conditions in force at the time of amendment are respected.

CHAPTER VI

DAS ACTIVITIES AND EXPENDITURES IN RESEARCH AND DEVELOPMENT

Art. 20. They consider research and development activities for the purposes of the arts willing. 1st and 5th:

I-theoretical or experimental work carried out in a systematic way to acquire new knowledge, aiming to achieve a specific goal, discover new applications or gain a broad and accurate understanding of the underlying fundamentals to observed phenomena and facts, without prior definition for practical use of the results ;

II-systematic work using the knowledge acquired in research or practical experience, to develop new materials, products, devices or computer programs, to implement new processes, systems, or services or, then, to perfect the already produced or implanted, incorporating innovative features ;

III-training or professional empowerment of medium and upper levels:

a) for improvement and development of human resources in information technology and too much areas considered priority by the Committee on Research and Development Activities in the Amazon ;

b) for improvement and development of human resources involved in the activities they treat incisos I, II and IV ;

c) in vocational training courses, from middle and upper levels, including at level of postgraduate, in the areas considered to be priority by the Committee on Research and Development Activities in the Amazon, noted the provisions of art. 23, inciso III.

IV-scientific and technological service of advice, consultancy, studies, essays, metrology, standardization, technological management, foster the invention and innovation, management and control of intellectual property generated within research and development activities, as well as implantation and operation of incubators, provided that associated with any of the activities foreseen in the incisos I and II.

Single Paragraph. Research and development activities will be evaluated by means of results indicators such as: patents deposited in Brazil and abroad, concession of co-ownership or participation in the research results and development to convenual partner institutions ; prototypes, processes, computer programs and products that incorporate scientific or technological innovation ; scientific and technological publications in journals or scientific events with review by peers ; dissertations and theses defended ; trained or empowered professionals ; conservation of ecosystems and other indicators of improved employment and income conditions and promotion of social inclusion.

Art. 21. They will be framed as research and development expenditures, for the purposes of the obligations laid down in art. 5th, the expends realized in the execution or hiring of the activities specified in art. 20, as long as they refer to:

I-use of computer programs, machines, equipment, appliances and instruments, their accessories, spares and tools as well as installation services of these machines and equipment ;

II-deployment, extension or modernization of research and development laboratory ;

III-direct human resources ;

IV-indirect human resources ;

V-acquisition of books and technical journals ;

VI-consumer materials ;

VII-trips ;

VIII-training ;

IX-technical services of third parties ; and

X-other correports.

§ 1st Exceed the installation services, the spending of which treats inciso I should be computed by the value of depreciation, amortization, rental or assignment of the right of use of these resources, corresponding to the period of their use in the execution of the research and development activities.

§ 2nd The assignment of material resources, definitive or for at least five years, to institutions of teaching and research accredited by the Committee on Research and Development Activities in the Amazon and to the programs and projects of which it treats § 3rd, required to carry out research and development activities, will be computed for the ascertaining of the amount of the expenses, alternatively:

I-by their production cost values or acquisition, deducted the respective depreciation cumulated ; or

II-for fifty per cent of the market value, upon evaluation laude.

§ 3rd Observed the provisions in § § § 1st and 2nd, may be computed as expenditures in research and development spending on participation, including in the form of docking of material and financial resources, in the execution of programs and projects of interest to the Western Amazon, considered priority by the Committee on Activities of Research and Development in the Amazon.

§ 4th The spending mentioned in § 3rd may be included in the amounts referred to in the inciso I of § 1st of the art. 5th and in § 6th.

§ 5th The arrangements referred to in the inciso I of § 1st of the art. 5th should contemplate a percent of up to ten percent of the amount to be spent on each project, for the purposes of compensation for costs incurred by the education and research institutions accredited by the Committee on Research Activities and Development in the Amazon and constitution of booking to be by them used in research and development.

§ 6th Observed the minimum applications provided for in art. 5th, the complement of up to two integers and seven tenths per cent of the percentage fixed in the caput of the same article could be applied in research and development activities carried out directly by the companies themselves or by those contracted with other companies or educational institutions and research situated in the Western Amazon.

§ 7th Can be admitted to the application of the resources mentioned in the inciso I of § 1st of the art. 5th in the hiring of research and development projects, technical-scientific assistance, specialist services and resembling companies linked to incubators accredited by the Committee on Research and Development Activities in the Amazon.

§ 8th For the purpose of applications provided for in § 6th, in implantation, enlargement or moderniz mentioned in the inciso II of the caput, as far as real estate is concerned, only the values of the respective depreciation or rental, corresponding to the period of use of the laboratory in research and development activities, may be computed of which it treats art. 20.

§ 9th For the purpose of the applications provided for in the inciso I of § 1st of the art. 5th can be computed the integral values concerning the expenditures of which treat the incisons I and II of the caput, while maintaining the institution's commitment to the use of the goods thus acquired in research and development activities by the end of the depreciation period.

§ 10. The expenses mentioned in § 5th may be included in the amount to be applied in convention with centres or research institutes or Brazilian educational, official or recognized entities, with head office or principal establishment in the Amazon West, accredited by the Committee on Research and Development Activities in the Amazon.

§ 11. The complement referred to in § 6th may be applied in the participation of companies linked to incubators accredited by the Committee on Research and Development Activities in the Amazon, headquartered in the Western Amazon.

§ 12. Scientific and technological exchange, international or inter-regional, can be admitted as complementary activity in the execution of research and development project, for the purposes of the art. 5th, provided that the amount of the spending is not more than twenty per cent of the total obligations under research and development of the base year, in each application modality, excluding the one provided for in § 1st, inciso II, of that same article.

I-the cases in which the percentage extrapolated the limit set out in this paragraph may be admitted, provided that it was previously justified its relevance in the context of the research and development project, while respecting the concept of complementary activity, of which it treats the inciso II of § 13 ;

II-in the realization of inter-regional exchange, agreements concluded with institutions accredited by the Information Technology Area Committee-CATI created as art. 21 of Decree No 3,800 of April 20, 2001.

§ 13. For the purposes of the provisions of § 12 consider:

I-scientific and technological exchange: the activities involving visits and internships of technicians of companies and students and teachers of the educational institutions or research ; the execution of research and development activities provided for in the Plan referred to in § 1st of the art. 19, the financial payments made in connection with the transfer of equipment ; the acquisition, transmission or receipt of data, information or knowledge linked to research and technological development, which contributes to the processes of production, dissemination or application of scientific and technical knowledge or for processes of training, empowerment, qualification or enhancement of human resources

II-complementary activities: those involving practical or theoretical work to complete the set of research and development projects of which treats the Plan provided for in § 1st of the art. 19.

§ 14. The companies and institutions of teaching and research involved in the execution of research and development activities, in compliance with the provisions of art. 5th, are expected to perform specific accounting clerical writing of the operations concerning such activities.

§ 15. The technical and accounting documentation relating to the activities of which it treats § 14 is to be kept for the minimum period of five years from the date of delivery of the reports dealing with art. 29.

§ 16. The results of the research and development activities, the one that refers to art. 5th, stemming from the arrangements between research and development institutions and companies, should be the subject of an agreement established between the parties regarding intellectual property issues.

Art. 22. In the case of outsourced production, the contracting company may take over the obligations laid down in the art. 5th, corresponding to the billing arising from the marketing of encouraged products obtained by the contractor with the contractor, observed the following conditions:

I-the return of obligations, relating to applications in research and development, to the contractor, by the contractor, not the exoneration of liability for the fulfilment of the said obligations, including as per the provisions of the art. 31, getting her subject to the penalties provided for in art. 33, in the case of discompliance by the contractor of any of the obligations assumed ;

II-the repass of the obligations may be integral or partial ;

III-by taking over the obligations of applications in research and development of contractor, lies the contracting company with the responsibility to submit their project proposal, in the terms provided for in § 1st of the art. 19, as well as to submit the corresponding reports showing the fulfilment of the obligations assumed in accordance with the provisions of the art. 29 ;

IV-should the provisions in the inciso III be unfulfilled, it will not be recognized by SUFRAMA the repass of the obligations agreed between the companies, remain liability of the contractor for the obligations assumed in connection with the fruition of the IPI exemption and the reduction of the II ; and

V-the contracted companies must also meet the provisions set out in art. 29.

CHAPTER VII

DAS INSTITUTIONS OF TEACHING, RESEARCH AND DEVELOPMENT

Art. 23. For the purposes of art. 5th consider itself as a center or research institute or Brazilian educational entity, official or recognized:

I-the centres or research institutes held by organs and entities of the Public Administration, direct and indirect, the foundations instituted and maintained by the Public Power and the other organizations under the direct or indirect control of the Union, the States, the Federal District, or the Municipalities, which exercise research activities and development ;

II-the centres or research institutes, the foundations and the other organizations of private law that exercise research and development activities and fulfill the following requirements:

a) do not distribute any portion of your estate or your rents, on a profit or participation in the result, in any form, to their leaders, administrators, associates or manteners ;

b) apply your resources in the implementation of projects in the Country, aiming for the maintenance of your institutional objectives ; and

c) target their heritage, in the event of dissolution, the entity concons in the Western Amazon that satisfies the requirements provided for in this article ;

III-the Brazilian educational entities that meet the provisions of the art. 213, incisos I and II, of the Constitution, or be maintained by the Public Power, as defined in the inciso I of this article, with courses recognized by the Ministry of Education in the areas of information technology such as informatics, computation, electrical, electronics, mechatronics, telecommunications and correlates, in the areas of health sciences, life sciences, humanities and social sciences, in the interest of economic and social development in the Amazon, or, upon prior consultation with the municipality, in areas in which the applications of which it treats § 1st of art are admitted. 5th.

Art. 24. For the purposes of fulfillment of the provisions of the inciso I of § 1st art. 5th, you consider yourself:

I-seat of institution of teaching and research: the unique establishment, the matrix house, the administration central, the decentralized unit or the controller of the branches ; and

II-principal establishment of educational institution and research: the one so recognized by the SUFRAMA, on the grounds of its greater involvement in scientific research and technological development activities, regarding the other establishments of the institution.

CHAPTER VIII

DA DEPLOYMENT OF THE QUALITY SYSTEM AND THE PROGRAM

DE SHARE IN THE PROFITS OR RESULTS OF THE COMPANY

Art. 25. Companies that come to enjoy the benefits that it treats this Decree, should deploy:

I-Quality System, in the form defined in joint portry of the Ministers of State of Science and Technology and Development, Industry and Exterior Trade ; and

II-Workers' Participation Program in the Profits or Results of the Company, pursuant to the applicable legislation applicable.

CHAPTER IX

OF THE COMMITTEE OF THE RESEARCH AND DEVELOPMENT ACTIVITIES OF AMAZON

Art. 26. It is kept the Committee on Research and Development Activities in the Amazon, instituted by art. 16 of the Decree no 4,401, from 1st October 2002, with the following composition:

I-a representative of the Ministry of Development, Industry and Foreign Trade, that the coordination ;

II-a representative of the Ministry of Science and Technology ;

III-a representative of the Superintendence of the Franca Zone of Manaus-SUFRAMA, who will exercise the functions of Secretary of the Committee ;

IV-a representative of the National Council for Scientific and Technological Development-CNPq;

V-a representative of the National Bank for Economic Development and Social-BNDES ;

VI-a representative of the Financial of Studies and Projects-FINEP ;

VII-a representative of the Bank of Amazon S.A.;

VIII-two representatives of the Industrial Pole of Manaus ;

IX-two representatives of the scientific community of the Western Amazon ;

X-a representative of the Government of the State of Amazonas.

§ 1st Every member of the Committee will have a supplier.

§ 2nd Committee members and their respective alternates who treat incisors I to VII and X will be indicated by the bodies and entities they represent, with the Government of the State of the Amazon stating the ones referred to in the incisos VIII and IX.

§ 3rd Members of the Committee and their alternates will be assigned in portion of the Minister of State for the Development, Industry and Exterior Trade.

§ 4th The functions of the members and alternates of the Committee will not be remunerated.

§ 5th A SUFRAMA will provide the technical and administrative support necessary for the functioning of the Committee.

§ 6th For technical, administrative and financial support of the Committee, resources may be used of which it treats the inciso II of the § 4th of art. 2nd of Law No 8,387 of 1991, as far as relevant, as long as they do not exceed the amount corresponding to five per cent of the proceeds raised annually.

§ 7th The lack of indication of holder or alternate member will not prevent the regular functioning of the Committee.

Art. 27. Competes with the Committee on Research and Development Activities in the Amazon:

I-draw up its internal regiment ;

II-manage the resources of which it treats the inciso II of § 4th art. 2nd of Law No 8,387 of 1991 ;

III-define the standards and guidelines for presentation and trial of research projects and development to be submitted to the FNDCT ;

IV-define the criteria, accreditation and describe the centres or institutes of research or Brazilian educational, official or recognized entities, as well as the incubators, for the purposes provided for in this Decree ;

V-define the multiannual plan for investments of resources earmarked for the FNDCT, provided for in the inciso II of § 4th of art. 2nd of Law No 8,387 of 1991 ;

VI-define the programs and projects of research and development to be contemplated with resources of the FNDCT, indicating those that are priority ;

VII-approve the consolidation of the reports that it treats the § 8th of art. 2nd of Law No 8,387 of 1991, resisted the classified information of the companies involved ;

VIII-establish control criteria for the operational expenses incidents on the FNDCT for the implementation of the research and development activities do not exceed the amount corresponding to five per cent of the proceeds raised annually ;

IX-indicate the areas, the programs and the research and development projects that will be considered priority ;

X-advising SUFRAMA in the management and coordination of the Sector Development Support Program of Information Technology in the Amazon, proposing the lines of investments and fostering of the financial resources earmarked for this Program, as per the willing in the arts. 7th, 31 and 35 ;

XI-evaluate the results of the developed programs and projects ; and

XII-requisition of the beneficial companies or accredited entities, at any time, the information judged necessary to carry out the activities of the Committee.

Single Paragraph. SUFRAMA will be publishing, in the Official Journal of the Union, the acts of accreditation and describing that it treats the inciso IV and will draw up the consolidation of the demonstrative reports referred to in the incissen VII.

Art. 28. For the performance of their assignments the Committee on Research and Development Activities in the Amazon may invite experts and representatives of other Ministries to attend its meetings, without a right to vote or remuneration, as well as apply for and use technical grants submitted by advisory groups, productive sector specialists, academic community and technical areas connected, directly or indirectly, to scientific research activities and development.

Single Paragraph. The costs or remuneration incurred, when it is the case, in the actions to be carried out by the institutions mentioned in the caput will be the subject of institutional and interinstitutional arrangements, contracts, direct financing or any other instruments provided for in legislati

CHAPTER X

OF THE MONITORING OF INVESTMENTS IN RESEARCH AND DEVELOPMENT

Art. 29. By July 31 each year should be referred to SUFRAMA the demonstrative reports of the fulfilment of the obligations set out in this Decree, relating to the previous year-calendar, including descriptive information of the research activities and development provided for in the elaborate project and the respective results achieved.

§ 1st Demonstrative Reports should be drawn up in accordance with the lowered instructions by SUFRAMA, heard the Ministry of Science and Technology.

§ 2nd In the drafting of the reports, the use of simplified reporting shall be admitted, in which the company can, in place of the expenditures provided for in the incisos IV to X of the art caput. 21, adopt the following percentage applied over the totality of the remaining expenditures in the research and development activities:

I-up to thirty per cent, when it comes to projects run on convention with institutions of teaching and research accredited by the Committee on Research and Development Activities in the Amazon ;

II-up to twenty per cent, in the other cases.

§ 3rd percentage percentage provided in § 2nd may be amended upon portion of SUFRAMA, ears Ministries of Science and Technology and Development, Industry and Foreign Trade.

§ 4th A company which referred to SUFRAMA reports drawn up without observing the provisions of § 1st, even if submitted within the time limit set in the caput, should suffer the penalties provided for in art. 34.

§ 5th Companies that fall within the planned situation in art. 9th of this Decree will be subject to the elaboration of the demonstrative report in the simplified form.

§ 6th Demonstrative Reports will be appreciated by SUFRAMA, which will communicate the result of its technical analysis of the beneficial companies of IPI exemption incentives and reduction of the II.

§ 7th SUFRAMA will forward annually to the Ministries of Development, Industry and Commerce Exterior and Science and Technology the report of the results of the processed analyses.

§ 8th SUFRAMA will be able to establish upon laying down the procedures and deadlines for analysis of the demonstrative and eventual contestation of the results of the analysis mentioned in § 6th.

§ § 9th The option provided for in § 2nd includes and replaces the expenditures of the same nature of the totality of the projects of the previous year-calendar.

Art. 30. Will be considered to apply in research and development of the calendar year:

I-the expenditures corresponding to the execution of conducted research and development activities until March 31 of the subsequent year, in fulfilment of the obligations of which it treats art. 5th, arising from the fruition of IPI exemption and reduction of the II in the year-calendar ;

II-the deposits made in the FNDCT until the last business day of January following the shutdown of the year-calendar ; and

III-eventual advance payment to third parties for execution of research activities and development of which treats the inciso I of this article, provided their value is not more than twenty per cent of the corresponding year-year obligation.

Single Paragraph. Investments made from January to March will be able to be accounted for the fulfilment of the obligations for the corresponding year-calendar correspondent or for the purposes of the previous calendar year, staying vetoed at the simultaneous count of the even investment in the two periods.

Art. 31. In the eventuality of the investments in research and development activities anticipated in art. 5th do not reach, in a given year, the minimum fixed, the residual, updated and increased financial resources of twelve per cent should be applied in the Information Technology Sector Development Support Program in the Amazon, of which it treats art. 7th, observed the following deadlines for the pickup:

I-up to the date of the delivery of the demonstrative report that it treats art. 29, should the residual derive from deficit of investments in research and development activities ;

II-to be fixed by SUFRAMA, in case the residual derives from gloss of research expenditures and development in the evaluation of the demonstrative reports that it deals with art. 29 ;

Art. 32. In the occurrence of insufficiency of investment in research and development activities or of gloss at expenditures, the provisions of art will be observed. 31, and the company benefits from the tax incentives set out in art. 2nd of Law No 8,387 of 1991, to submit to SUFRAMA, within fifteen days of the end term of the time limits laid down in that Article, proof of that regularization.

CHAPTER XI

DAS PENALITIES

Art. 33. The granting of the IPI exemption and the reduction of the II deferred to the products manufactured by the Company should be suspended which no further meets the requirements set out in this Decree, without prejudice to the rearson of the tax-exempt taxes, plus of late interest, in the terms of art. 61 of Law No 9,430 of December 27, 1996, and of pecuniary fines applicable to tax debits relating to tributes of the same nature.

§ 1st of the non-approval of the demonstrative reports of compliance with established obligations in this Decree will be to appeal to the Superintendent of SUFRAMA, within thirty days, counted from science by the beneficiary company.

§ 2nd Character the inadimpletion of application obligations in research and development, will suspended by SUFRAMA, for up to one hundred and eighty days, the incentives given.

§ 3rd of the act provided for in § 2nd will be given knowledge to the Office of the Federal Revenue Office of the Ministry of Farm and the Ministry of Science and Technology.

§ 4th The suspension shall apply until the obligations, hypothesis in which it will be given, are to be acceded to rehabilitation, or, otherwise, if the deadline expires, when the cancellation of the benefits will be given, with the restmation provided for in the caput, relative to the tributes of the period of inadimpletion.

§ 5th A suspension or rehabilitation will be carried out by act of the Superintendent of SUFRAMA, to be published in the Official Journal of the Union, of whose edition will be given knowledge to the Registry of the Federal Revenue Office and the Ministry of Science and Technology.

§ 6th The cancellation will be effective by resolution of the Board of Directors of Superintendency of the Franca Zone of Manaus, to be published in the Official Journal of the Union, of whose edition will be given to the Registry of the Federal Revenue Office and the Ministry of Science and Technology.

Art. 34. SUFRAMA will suspend the authorization of the Import-PLI Licensing Requests of the goods it treats the art. 2nd and who find themselves amidated by the incentives and benefits provided for in this Decree, for manufacturers that do not meet the provisions of the art. 29.

CHAPTER XII

DO DEBIT PARCELIC ARISING FROM THE

NON-REALIZATION OF INVESTMENT IN P&D

Art. 35. The debits arising from non-realization, total or partial, to any title, until the period ended December 31, 2003, of applications relating to annual compulsory investment in research and development, of which it treats art. 5th, can be the object of parceling in up to forty-eight monthly and consecutive installments.

§ 1st The provisions of this article do not contemplate the debits regarding unrealized investments, originated from omission of revenue, ascertained in the surveillance course carried out by the Office of the Federal Revenue Office.

§ 2nd For consolidation effect, the value of the concernent debits each year-calendar will be increased Long-term Interest Rate-TJLP, starting from the first day of the calendar year subsequent to that in which research and development investment should have been realized.

§ 3rd Consolidated debits as per the provisions of § 2nd shall be settled upon installments monthly and consecutive, to be deposited in the FNDCT, and will be targeted for application in the Information Technology Sector Development Support Program in the Amazon, staying subject, as of the base date of consolidation, to interest corresponding to the monthly variation of the TJLP.

§ 4th The value of each plot may not be lower than the value of the debit, consolidated in the form of the § 2nd, divided by the total quantity of parcels, plus interest as per § 3rd.

Art. 36. The applications for parceling that it treats art. 35 should be formulated as per instructions edited by SUFRAMA and instructed with the following documents:

I-proposal for discharge of debits, in accordance with the instructions referred to in the caput ;

II-statement by the company informing the total of the debits, identifying the years to which they refer, whether they are stemming from debits arising from total non-realization or partial non-realization in research and development ;

III-declaration, untreatable, that all existing débites were pointed out ;

IV-negative joint certificate, or positive with negative effects, of debits relative to tributes federal and the active debt of the Union and proof of the absence of debits concerning the pension contributions and the Service Time Guarantee Fund-FGTS ; and

V-proof of the deposit of the first installment of the parcelament, effected pursuant to the § 3rd of the art. 35.

Art. 37. The monthly and consecutive instalments to be deposited in the FNDCT are to be made on the same day, or on the immediately preceding business day, in which it was deposited the first, including while the company awaits the examination of the submitted plethet.

Art. 38. The detention of the plete shall be given by dispatching of the Superintendent of SUFRAMA, which shall specify the amount of the debt, the periods to which it relates, the term of the parcelial and the value of each benefit.

Single Paragraph. The monthly and consecutive instalments to be deposited in the FNDCT are to be made on the same day, or on the immediately preceding business day, in which it was deposited the first, including while the company awaits the examination of the submitted plethet.

Art. 39. From the rejection of the application for parcellulation submitted shall be appeal to the Superintendent of SUFRAMA, within thirty days counted from the science of the person concerned.

Art. 40. In the hypothesis of the non-realization of any payment arising from the parcelement will be revoked the concession order, which refers to art. 38 and cancelled the IPI exemption and reduction of the II, which originated the investment obligations in unpaid research and development, without prejudice to the integral reaction of the values of unpaid taxes, with legal additions due applicable to tax debits relating to tributes of the same nature.

§ 1st The provisions of the caput apply also to the hypothesis of dismissing the applications for parcelial formulated ;

§ 2nd The IPI and II will be required with reference to the resolutions granting relative benefits to the period covered by the application for the parceliment of which it treats art. 36.

Art. 41. SUFRAMA will inform, up to the day fifteen of each month, to the Ministry of Science and Technology and to the Office of the Federal Revenue Office for the parcelings granted and undue in the previous month, identifying the company, the number of the concession resolution of the tax treatment provided for in the Act No. 8,387, 1991, the period referred to in the parcelial debits, the value of the consolidated debit, the quantity, the due date and the value of each instalment.

Art. 42. SUFRAMA will inform quarterly, up to the day fifteen of the month subsequent to the closure of the calendar quarter, to the Ministry of Science and Technology and the Office of the Federal Revenue Office, the values of the payments made in the period, by company.

CHAPTER XIII

DA REDUCTION OF INVESTMENTS IN RESEARCH AND DEVELOPMENT

Art. 43. For the purposes of the reduction of fifty per cent of the investment obligations in research and development in the period from December 14, 2000 to December 31, 2001, determined by art. 5th of Law No 11,077 of 2004, the beneficiary company is due, in application addressed to SUFRAMA, filed within up to thirty days counted from the date of publication of this Decree:

I-declare the gross turnover, in each month, arising from marketing, in the domestic market, of computer goods, with the cableable deductions, in the terms of the legal devices in force in the period referred to in the caput ;

II-register the amount of obligations regarding investment in research and development of who treat the § § 3rd, 4th and 18 of the art. 2nd of Law No 8,387 of 1991, in the period referred to in the caput ;

III-indicate the amounts effectively invested in relation to the mentioned period, with the corresponding evidence ;

IV-consignment the exercise in which you will use the excess investment in research and development, in the period.

Art. 44. The reduction in which it treats art. 43 should occur in a proportional manner between the forms of investment provided for in art. 5th.

Single Paragraph. For compliance with the provisions of the caput, the minimum percentages provided for in § 1st and incisos of art. 5th, stay reduced to an entire and fifteen hundredths per cent, five tenths per cent and twenty-five hundredths per cent, respectively.

CHAPTER XIV

DAS GENERAL PROVISIONS

Art. 45. The non-taxation of the products contemplated with exemption from IPI and reduction of the II should make express reference to this Decree and the approx resolution of the project.

Art. 46. The educational and research institution or incubator may be described in the event that it no further meets any of the requirements set for accreditation or to meet the requirements set in the concession act or to meet the commitments made on the deck with beneficial companies.

Art. 47. SUFRAMA, ears the Ministries affecting matter to be disciplined, will be able to make decisions and expedite further instructions to the execution of this Decree.

Art. 48. The parties involved in the dissemination of research and development activities and results achieved with resources arising from the consideration of the IPI exemption and the reduction of the II should make express reference to the Act No. 8,387 of 1991.

Single Paragraph. The results of the research and development activities may be disclosed, provided that by prior authorization of the entities involved.

Art. 49. It is delegated jurisdiction to the Ministers of State for Science and Technology and Development, Industry and Foreign Trade, to, in joint act, change the values and the percentage referred to in § § 11 and 13 of the art. 2nd of Law No 8,387 of 1991, added, respectively, by art. 3rd of the Act No. 10,176, 2001, and by art. 2nd of Law No 10,664 of April 22, 2003, amended by art. 2nd of Law No 11,077, 2004, and restored as per art. 6th of the last Law.

Art. 50. The Ministries of Development, Industry and Exterior Trade and Science and Technology, and SUFRAMA will be able to promote, at any time, operational and accounting audit for the ascertaining of the compliance of the provisions of this Decree.

Art. 51. It competes for SUFRAMA, without prejudice to the assignments of other bodies of the public administration, to carry out the monitoring and evaluation of the enjoyment of the IPI exemption and the reduction of the II, the use of the FNDCT resources, as well as to scrutinise the fulfilment of other obligations set out in this Decree.

Art. 52. This Decree shall enter into force on the date of its publication.

Art. 53. The Decrees in the 4,401, 1st October 2002, and 5,343, of January 14, 2005 are hereby repealed.

Brasilia, December 29, 2006 ; 185th of the Independence and 118th of the Republic.

LUIZ INACIO LULA DA SILVA

Guido Mantega

Luiz Fernando Furlan

Sergio Machado Rezende

This text does not replace the published in the DOU of 12/29/2006-Extra edition