Provisional Measure No. 100 Of 30 December 2002

Original Language Title: Medida Provisória nº 100, de 30 de Dezembro de 2002

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PROVISIONAL MEASURE # 100, OF December 30, 2002.

Altera the Laws in the 8,248, October 23, 1991, 8,387, from 30 of December 1991, and 10,176, of January 11, 2001, available on the empowerment and competitiveness of the information technology sector, 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. 1 The arts. 4 and 11 of Law n° 8,248, of October 23, 1991, pass vigorously with the following changes:

" Art. 4th .......................................................................

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§ 5 The provisions of § 1st A, starting from 1 January 2003, does not apply to processing units digital small capacity based on microprocessors, worth up to R$ 11,000.00 (eleven thousand reais), which will pass on the benefit of exemption from the Tax on Industrialized Products-IPI, from 1th from January up to 31 million December 2003 and, as of that date, becomes converted into tax reduction, observed the following percentage:

I-reduction of ninety and five percent of the tax due, from 1 percent from January until December 31, 2004 ;

II-reduction of ninety per cent tax due, from 1 from January until December 31, 2005 ;

III-reduction of seventy-per cent tax due, from 1th from January 2006 to December 31, 2009, when will be extinct. " (NR)

" Art. 11 .......................................................................

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" § 13. For the beneficiary companies,in the form of § 5 ° of the art. 4°, manufacturers of small-capacity digital processing units based on microprocessors, worth up to R$ 11,000.00 (eleven thousand reais), and exclusively on the gross billing arising from the marketing of these products in the internal market, the percentage for investments set out in this article are reduced by fifty per cent.

§ 14. From 2004, the Executive Power will be able to change the percentage of reduction mentioned in § 13, considering the investments in research and development carried out, as well as the growth of production in each calendar year. " (NR)

Art. 2 The art. 2 of Law n° 8,387, of December 30, 1991, passes the following addition of the following paragraphs:

" § 13. For beneficial companies, manufacturers of small-capacity digital processing units based on microprocessors, worth up to R$ 11,000.00 (eleven thousand reais), and exclusively on the gross billing arising from the commercialization of these products in the domestic market, the percentage for investments set out in this article will be reduced by fifty per cent, starting from 1 from January 2003 to December 31, 2009.

§ 14. From 2004, the Executive Power will be able to change the percentage of reduction mentioned in § 13, considering the investments in research and development carried out, as well as the growth of production in each calendar year. " (NR)

Art. 3 The art. 11 of Law n° 10,176 of January 11, 2001, passes in addition in addition to the following single paragraph:

" Single Paragraph. The provisions in this article, starting from 1 January 2003, does not apply to small-capacity digital processing units based on microprocessors, worth up to R$ 11,000.00 (eleven thousand reais), which they will enjoy from the benefit of exemption from Tax on Industrialized Products-IPI until December 31, 2005 and, as of that date, is converted to eighty-five per cent tax due, from 1th from January 2006 through December 31 of 2009, when it will be extinguished. " (NR)

Art. 4 This Provisional Measure comes into force on the date of its publication.

Brasilia, December 30, 2002 ; 181 of Independence and 114 of the Republic.

FERNANDO HENRIQUE CARDOSO
Sérgio Silva of Amaral
Ronaldo Mota Sardenberg