Provisional Measure No. 1,971-17, Of 26 October 2000

Original Language Title: Medida Provisória nº 1.971-17, de 26 de Outubro de 2000

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PROVISIONAL MEASURE # 1.971-17, OF October 26, 2000.

Disposal on the restructuring of the National Treasury Audit and organization of the Auditoria-Fiscal Career of Social Welfare of the Auditoria-Fiscal Career of Work.

THE VICE PRESIDENT OF THE REPUBLIC, in the use of the attribution conferring you the art. 62 of the Constitution, adopts the following Interim Measure, with force of law:

Art. 1º This Interim Measure has on the restructuring of the Auditing Career of the National Treasury, of which it treats Decree-Law No. 2,225 of January 10, 1985, and the organization of the Auditoria-Fiscal Career of Social Welfare and the Carrier Auditoria-Fiscal of Labour.

Art. 2º The posts of Auditor-Fiscal of Federal Revenue, Federal Revenue, Auditor-Fiscal Social Security and Auditor-Fiscal of Labour are grouped in class, A, B, C and Special, comprising, the first two, five standards, and, the last two, four patterns, in the form of the Annexes I and II.

Art. 3º The admission to the posts of which it treats the previous article shall be in the initial standard of the initial class of the respective office, upon public tender of evidence, requiring a superior course, or equivalent, completed, observed the requirements laid down in the relevant legislation

§ 1º The contest referred to in the caput can be carried out by areas of specialization.

§ 2º For investiture in the job of Auditor-Fiscal of Labour, in the areas of specialization in occupational safety and medicine, the proving of the respective professional empowerment, at postgraduate level, will be required. recognized.

Art. 4º The development of the server in the careers that it treats this Provisional Measure will occur upon functional progression and promotion.

§ 1º For the purposes of this Provisional Measure, functional progression is the pass-through of the server to the immediately superior maturities within a same class, and promotion, the server pass of the last standard of a class for the first of the immediately superior class.

§ 2º Functional progression and promotion will observe requirements and conditions laid down in regulation.

§ 3º The probationary server will be the subject of specific evaluation, at the end of which, if confirmed in office, it will obtain progression to the immediately superior standard of the initial class, vegiving, during that period, to functional progression.

Career Auditing of the National Treasury

Art. 5º The Career Auditing of the National Treasury, of which it treats Decree-Law No. 2,225, of 1985, passes the so-called Federal Revenue Audit Career.

Single Paragraph. As a result of the provisions of this article, the positions of Auditor-Fiscal of the National Treasury and National Treasury Technician pass the denomination, respectively, Auditor-Fiscal of the Federal Revenue Revenue and Technician of the Federal Revenue Office.

Art. 6º The duties of the occupants of the office of Auditor-Fiscal of the Federal Revenue Office, in the exercise of the competence of the Office of the Federal Revenue Office, regarding the tributes and the contributions by it administered:

I-in deprivative character:

a) constituting, upon launch, the tax credit ;

(b) elaborate and deliver decisions in administration-tax, or to participate, as well as in relation to tax refund and tax benefit recognition processes ;

c) carry out surveillance procedures, including those relating to customs control, objecting to compliance with the tax obligations by the taxable person, practicing all acts defined in the specific legislation, including those relating to the seizure of goods, books, documents and resembling them ;

d) to proceed to the guidance of the taxable person in respect of the application of tax law, through normative acts and solution of consultations ;

e) supervise the guidance activities of the taxable person effected through electronic media, telephone and tax-plan.

II-in general character, the other activities inherent in the competence of the Federal Revenue Office.

§ 1º The Executive Power may, among the activities of which it treats inciso II, commit its exercise, in private character, to the Auditor-Fiscal of the Federal Revenue Office.

§ 2º Incur to the Federal Revenue Technician assisting the Auditor-Fiscal of the Federal Revenue in the exercise of its assignments.

§ 3º The Executive Power, observed the provisions of this article, will have on the assignments of the offices of Auditor-Fiscal of the Federal Revenue Revenue and Technical Officer.

Auditorial Career-Social Security Fiscal

Art. 7º The Tax positions of Previdential Contributions, the Grupo-Tributation, Grossing and Surveillance, of which it treats art. 2º of Law No. 5,645 of December 10, 1970, passes the denomination of Auditor-Fiscal Social Security-AFPS.

Art. 8º These are assignments of the occupants of the office of Auditor-Fiscal Social Security, regarding the contributions administered by the National Institute of Social Insurance-INSS:

I-in deprivative character:

a) perform audit and supervision, objecting to compliance with Social Security legislation concerning contributions administered by INSS, launch and constitute the corresponding credits ascertained ;

b) affect the Infraction Self washbasin when it finds the occurrence of legal obligation and Seizure of Seizure and Guard of documents, materials, books and assorted, for verification of the existence of fraud and irregularities ;

c) to examine the accounting of companies and taxpayers in general, not by applying the provisions of the arts. 17 and 18 of the Commercial Code ;

d) adjudicate the administrative proceedings for impugation filed against the constitution of pension credit ;

and) recognize the right to restitution or compensation for payment or undue collection of contributions ;

f) audit the collector network as to the receipt and return of the contributions administered by the INSS ;

g) supervise the contribution activities to the taxpayer effected through electronic media, telephone and tax-plan ;

h) carry out the audit and supervision of the entities and funds of the social welfare schemes themselves, when there is delegation from the Ministry of Social Welfare and Social Assistance to the INSS for that purpose.

II-in general character, the other activities inherent in the competencies of the INSS.

§ 1º The Executive Power may, among the activities of which it treats inciso II, commit its exercise, in private character, to the Auditor-Fiscal of Social Security.

§ 2º The Executive Power, noted the provisions of this article, will have on the assignments of the offices of Auditor-Fiscal of Social Security.

Auditorial Career-Fiscal Labour

Art. 9º The Auditorial Career-Fiscal Labour will hold positions of Auditor-Fiscal Labour in the following areas of expertise:

I-labour legislation ;

II-safety at work ;

III-occupational medicine.

§ 1º It is forty hours weekly the working journey of the members of the Auditoria-Fiscal Careers of Labour, not by applying for the journey of work to which art is referred. 1º, caput and § 2º, of Law No. 9,436 of February 5, 1997, and no longer if admitting to the perception of two basic maturities.

§ 2º The current occupants of the Labour Medical post who choose to remain in the current situation should do so irredeemably, by September 30, 1999, by staying, in this case, in extinction frame.

Art. 10. They are transformed into office of Auditor-Fiscal Labour, in the Auditoria-Fiscal Career of Labour, and following effective positions of the permanent framework of the Ministry of Labor and Employment:

I-Fiscal of Work ;

II-Social Assistant, entrusted with the supervision of the work of the woman and the minor ;

III-Engineers, in charge of the supervision of safety at work ;

IV-Labour Medical Officer in charge of the supervision of the health conditions of the work environment.

§ 1º The posts referred to in the incisos I and II of the caput go on to denominate Auditor-Fiscal of Labour, in the area of specialisation of labour law.

§ 2º The posts referred to in the incisos III and IV of the caput pass into denomination Auditor-Fiscal of Labour, in the areas of occupational safety specialization and occupational medicine, respectively.

Art. 11. The occupants of the office of Auditor-Fiscal Labour have for assignments to ensure, across national territory:

I-the application of legal and regulatory devices of a labor nature and related to the safety and medicine of the work ;

II-the verification of records in Labor and Social Welfare-CTPS, targeting the reduction of informality indexes ;

III-the verification of the pick-up of the Service Time Guarantee Fund-FGTS, objecting to maximizing the grossing indexes ;

IV-the fulfillment of agreements, conventions and collective agreements of work concluded between employees and employers ;

V-respect for the agreements, treaties and international conventions of which Brazil is a signatory.

Remuneration of the Carreiras

Art. 12. It is extinguished the Additional Variable Retribution that it treats the art. 5º of Law No. 7,711 of December 22, 1988, due to the occupants of the positions of the National Treasure Audit career.

Art. 13. The members of the Auditoria-Fiscal Career of Social Security and Auditoria-Fiscal Career of Labour do not do justice to the perception of Stimulation Stimulation and Fundraising-GEFA, created by Decree-Law No. 2,371, of 18 November 1987.

Art. 14. The members of the Carreiras that it treats this Provisional Measure do not do jus to the perception of the Ability Gratification that it treats the Delegated Act No. 13 of August 27, 1992.

Art. 15. It is instituted the Gratification of Tax Activities-GDAT, due to the Careers Audit members of the Federal Revenue, Auditoria-Fiscal Career of Social Security and Auditoria-Fiscal Career of Labor, in the percentage of up to fifty per cent, incidents on the basic salary of the server.

§ 1º GDAT will be assigned in function of the effective server performance, as well as fixed fundraising targets and surveillance results, in the form established in act of the Executive Power.

§ 2º Up to twenty percentage points of GDAT will be assigned depending on the scope of the collection goals and surveillance results.

§ 3º As long as the provisions of the preceding paragraphs are not regulated, GDAT will correspond to thirty per cent of the basic salary.

§ 4º It will be ninety days, counted from July 30, 1999, the deadline for referral to the Civil House of the Presidency of the Republic, of the GDAT's regulatory proposals, interrupting the payment of the forecast percentage in the prior paragraph should this not occur.

§ 5º The provisions of this article shall not apply to pensions and pensions granted until June 30, 1999 to Careers Audit of the Federal Revenue Audit and, until July 30, 1999, to the servers of the Auditorial-Fiscal Careers Officer Social Security and Auditoria-Fiscal Career of Work.

§ 6º For pensions and pensions granted after the dates referred to in the preceding paragraph, the GDAT will be calculated on the basis of the average of the value paid in the last twelve months of effective exercise.

§ 7º The members of the Carreiras referred to in the caput of this article, which do not find themselves in the effective exercise of the activities inherent to the respective Carrier, will only do jus to GDAT:

I-when ceded to the Presidency or Vice President of the Republic, calculated as the basis in the same valid rules as if they were in exercise in the transferor organ ;

II-when ceded to organs or entities of the Federal Executive Power distinct from those indicated in the earlier inciso, as follows:

a) the servers invested in office in Special Nature and Grupo-Direction and Higher Advisory Board, DAS 6 or DAS 5, or equivalents, will perceive GDAT as willing in the inciso I of this paragraph ;

b) the servers that do not meet the conditions referred to in the preceding subparagraph shall perceive GDAT, by term predetermined by the ceding organ, calculated on the basis of thirty percentage points of the maximum limit to which they would be jus, if were in their lotion organ, leaving to notice it if the deadline in question is exhausted without having returned to the respective organ.

III-when in exercise in the Ministries of Social Welfare and Social Welfare or Employment and Employment and entities linked, at the Office of the Federal Revenue Office and the Contributions Boards of the Ministry of Finance, respectively, calculated as willing in the inciso I of this paragraph ;

IV-the institutional evaluation of the server referred to in the inciso I of this paragraph will correspond to the same percentage as that which would do jus if in exercise in the ceding unit.

§ 8º Until the first performance evaluation is processed, the newly appointed server will receive, in relation to the share of GDAT corresponding to its individual evaluation, fifteen percentage points of its basic maturity.

Art. 16. The salary values of the posts of Auditor-Fiscal of the Federal Revenue, Social Welfare and Auditor-Tax Auditor-Fiscal positions are the constants of Annex III and those of the Federal Revenue Technician's post, the constants of Annex IV.

Art. 17. The occupants of the Auditor-Fiscal positions of the National Treasury and National Treasury Technician are transposed, starting from 1º July 1999 in the form of the Annexes V and VI.

§ 1º The occupants of the positions of Fiscal of Preventive Contributions ; Labour Fiscal ; Social Assistant, entrusted with the supervision of the work of the woman and the minor ; Engineers, in charge of the security surveillance in the work ; and Labour Medical, entrusted with the supervision of the health conditions of the work environment are transposed, from 1º August 1999, in the form of Annex V.

§ 2º The reduction in remuneration arising from the transposition of this article, the difference will be paid for the nominally identified personal advantage, to be absorbed on the occasion of development in the Carrier.

Art. 18. The admission to the posts of Auditor-Fiscal of the Federal Revenue, Social Welfare and Tax Auditor of the Work of those approved in contest, the edition of which has been published until June 30, 1999, will give, exceptionally, in the class B, default V.

Art. 19. The provisions of this Provisional Measure for pensions and pensions are applicable, re-salvaged the provisions of § 5º of the art. 15.

Single Paragraph. Noted for the reduction of probable or pension arising from the application of the provisions in this Provisional Measure, the difference shall be paid for the nominally identified personal advantage.

Art. 20. The legal regime of the Carreiras referred to this Provisional Measure shall be solely that of Law No. 8,112 of December 11, 1990 and its subsequent amendments.

Art. 21. The acts practiced on the basis of the Provisional Measure No. 1.971-16, of September 27, 2000, shall be convalidated.

Art. 22. This Provisional Measure comes into force on the date of its publication.

Art. 23. It is revoked the art. 5º of Law No. 7,711 of December 22, 1988.

Brasilia, October 26, 2000 ; 179º of Independence and 112º of the Republic.

MARCO ANTONIO DE OLIVEIRA MACIEL

Amaury Guilherme Bier

Paulo Jobim Filho

Waldeck Ornélas

Martus Tavares

ANNEX I

Careers Audit of the Federal Revenue, Social Welfare and Auditorial Tax-Fiscal Tax

Structure of Cars

NEW SITUATION

Federal Revenue Auditorial Careers, Auditoria-Fiscal Social Security and Auditoria-Fiscal of Work

Cargo

Default

Class

IV

Autidor-Fiscal

III

Special

Da

II

Federal Revenue

I

IV

Auditor-Fiscal

III

C

Da

II

Social Security

I

V

Auditor-Fiscal of the

IV

Work

III

B

II

I

V

IV

III

A

II

I

ANNEX II

Federal Revenue Audit career

Structure of Cars

NEW SITUATION

Careers Audit of Federal Revenue

Cargo

Default

Class

IV

III

Special

II

I

IV

III

C

II

Technician

I

Da

V

Federal Revenue

IV

III

B

II

I

V

IV

III

A

II

I

ANNEX III

Careers Audit of the Federal Revenue, Social Welfare and Auditorial Tax-Fiscal Tax

Table of Venciments

Cargo

Class

Default

Value (in R$)

IV

4,720.16

Special

III

4,582.68

Auditor-Fiscal

II

4,449.20

Da

I

4,319.62

Federal Revenue

IV

3,962.95

C

III

3,847.52

Auditor-Fiscal

II

3,735.46

Da

I

3,626.66

Social Security

V

3,327.21

IV

3,230.30

Auditor-Fiscal of the

B

III

3,136.22

Work

II

3,044.87

I

2,956.18

V

2,712.10

IV

2,633.10

A

III

2,556.41

II

2,481.95

I

2,409.66

ANNEX IV

Federal Revenue Audit career

Table of Venciments

Cargo

Class

Default

Value (in R$)

IV

1,936.76

Special

III

1,880.35

II

1,825.58

I

1,772.41

IV

1,626.06

C

III

1,578.70

II

1,532.72

Technician

I

1,488.08

Da

V

1,365.21

Federal Revenue

IV

1,325.45

B

III

1,286.84

II

1,249.36

I

1,212.97

V

1,112.82

IV

1,080.41

A

III

1,048.94

II

1,018.39

I

988.72

ANNEX V

Careers Audit of the Federal Revenue, Social Welfare and Auditorial Tax-Fiscal Tax

Transposition table

CURRENT SITUATION

NEW SITUATION

Cargo

Class

Default

Default

Class

Cargo

III

IV

A

II

Auditor-Fiscal

I

Auditor-Fiscal

do

VI

III

Da

National Treasure

V

Federal Revenue

B

IV

Special

III

II

Fiscal of

II

Auditor-Fiscal

Contributions

I

Da

Previdentiaries

IV

I

Social Security

V

Social

Work Fiscal,

C

IV

Social Assistant,

III

IV

Engineer and

II

Auditor-Fiscal

Work Doctor

I

of the

(as described

V

III

C

Work

on art. 11 of this PM)

IV

D

III

II

II

I

I

V

IV

III

B

II

I

V

IV

III

A

II

I

ANNEX VI

Careers Audit of the Federal Revenue

Transposition table

CURRENT SITUATION

NEW SITUATION

Career Audit of National Treasury

Federal Revenue Audit career

Cargo

Class

Default

Default

Class

Cargo

III

IV

A

II

I

VI

V

III

B

IV

III

Special

II

I

II

VI

V

C

IV

Technician

III

I

Technician

do

II

Da

National Treasure

I

Federal Revenue

V

IV

IV

D

III

II

I

C

III

II

I

V

IV

III

B

II

I

V

IV

III

A

II

I