Decree No. 4430 Of 18 October 2002

Original Language Title: Decreto nº 4.430, de 18 de Outubro de 2002

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DECREE NO 4,430, DE October 18, 2002

Approves the Regimental Framework and the Framework Demonstrative of the Cargos in Commission and the Gratified Functions of the Ministry of Finance, and gives other arrangements.

THE PRESIDENT OF THE REPUBLIC, in the use of the assignments conferring you the art. 84, incisos IV and VI, point?a?, of the Constitution,

D E C R E T A:

Art. 1º Ficam approved the Regimental Framework and the Demonstrative Framework of the Cargos in Commission and the Gratified Functions of the Ministry of Finance in the form of Annexes I and II to this Decree.

Art. 2º In due of the provisions of the art. 1, stay remanded, in the form of Annex III to this Decree, the following posts in Committee of the Group-Direction and Superiors-DAS and Gratified Functions-FG:

I-from the Office of Management, the Ministry of Planning, Budget and Management, to the Ministry of Farm, a DAS 102.5 ;

II-from the Ministry of Finance to the Office of Management, Ministry of Planning, Budget and Management, a DAS 101.5 ;

III-of the Ministry of Finance for the Controller-General of the Union, a DAS 102.2 ; a FG-1 ; and three FG-3 ; and

IV-of the Controller-General of the Union for the Ministry of Finance, two DAS 102.1.

Art. 3º This Decree shall enter into force on the date of its publication.

Art. 4º Ficam revoked the Decretos n 3,782, April 5, 2001, and 3,876, of July 24, 2001.

Brasilia, October 18, 2002 ; 181º of the Independence and 114º of the Republic.

FERNANDO HENRIQUE CARDOSO

Pedro Malan

Guilherme Gomes Dias

Anadyr of Mendonça Rodrigues

ANNEX I

REGIMENTAL STRUCTURE OF THE MINISTRY OF THE FARM

CHAPTER I

OF NATURE AND COMPETENCE

Art. 1º The Ministry of Farm, the body of direct Administration, has as area of competence the following subjects:

I-currency, credit, financial institutions, capitalization, popular savings, private insurance and open private pension ;

II-policy, administration, supervision and tax and customs collection ;

III-financial management and public accounting ;

IV-administration of internal and external government debts ;

V-economic and financial negotiations with governments, multilateral bodies and agencies government ;

VI-prices in general and public and administrated tariffs ;

VII-surveillance and control of exterior trade ;

VIII-realization of studies and research for monitoring the economic juncture ; and

IX-authorize, ressalvaged the powers of the National Monetary Council:

a) the free distribution of prizes for advertisement when effected upon draw, worth-toast, contest or assemelated operation ;

b) consortium operations, mutual fund and other similar associative forms, which object to acquisition of goods of any nature ;

c) the sale or promise of sale of retail goods, upon public offer and with receipt anticipated, partial or total, of the respective price ;

d) the sale or promise of sale of rights, including quotas of ownership of civil entities, such as hospital, motel, club, hotel, recreation centre or accommodation and organization of services of any nature with or without prorogation of maintenance expenses, upon public offer and with advance payment of price ;

e) the sale or promise of sale of land lower to installments upon draw ;

f) any other modality of early caption of popular savings, upon promise of contrpression in goods, rights or services of any nature ; and

g) the exploitation of lotteries, including them?Sweepstakes? and other modalities of lotteries held by promoter entities of horse racing.

CHAPTER II

DA ORGANIZATIONAL STRUCTURE

Art. 2º The Ministry of Farm has the following Organizational Framework:

I-bodies of direct and immediate assistance to the Minister of State:

a) Cabinet ; and

b) General Secretariat: Undersecretion of Planning, Budget and Administration ;

II-singular specific organs:

a) Prosecutor-General of the National Farm ;

b) Registry of the Federal Recipe ;

c) Secretary of the National Treasury ;

d) Secretary of Economic Policy ;

e) Economic Follow-up Office ;

f) Secretary of International Affairs ; and

g) School of Fazendary Administration ;

III-collegiate organs:

a) National Monetary Council ;

b) National Board of Fazendary Politics ;

c) National Financial System Resource Council ;

d) National Board of Private Insurance ;

e) Board of Resources of the National Private Insurance, Open Private Insurance and Public Insurance System Capitalization ;

f) Board of Control of Financial Activities ;

g) Director Board of the Export Warranty Fund ;

h) Superior Chamber of Tax Resources ;

i) 1, 2º and 3º Contributor Councils ;

j) Brazilian Nomenclature Committee ;

l) Credits of Credits to the Exterior ; and

m) Management Committee Manager of Federal Public Financial Institutions ; and

IV-linked entities:

a) municipalities:

1. Central Bank of Brazil ;

2. Commission of Securities ; and

3. Superintendency of Private Insurance ;

b) public companies:

1. House of the Currency of Brazil ;

2. Federal Data Processing Service ;

3. Federal Economic Box ; and

4. Asset Manager Company ;

c) mixed economy societies:

1. Bank of Brazil S.A.;

2. IRB-Brazil Resinsurance S.A.;

3. Bank of Amazon S.A.;

4. Bank of the North East of Brazil S.A.;

5. Bank of the State of Ceará S.A.;

6. Bank of the State of Piauí S.A.;

7. Bank of the State of Maranhão S.A. ; and

8. Bank of the State of Santa Catarina S.A.

CHAPTER III

DA COMPETENCY OF THE ORGANS

SETION I

of the Direct and Immediate Care Bodies to the Minister of State

Art. 3º The Cabinet competes:

I-attend the Minister of State in his political and social representation, deal with relations public and the preparation and dispatching of their personal expedient ;

II-follow up on the progress of the Ministry's projects of interest, in plotting in Congress National ;

III-arrange for the consultation and requirements formulated by Congress to be attended National ;

IV-arrange for the official publication and dissemination of the matters relating to the area of acting of the Ministry ; and

V-exercise other assignments that are committed to it by the Minister of State.

Art. 4º À Secretarial-Executive competes:

I-attend the Minister of State in the supervision and coordination of the activities of Secretaries members of the structure of the Ministry and the entities it linked to ;

II-coordinate and supervise the activities related to the federal planning systems and of budget, financial management, accounting, organisation and administrative modernization, administration of information and informatics resources, human resources, general services and documentation and archives, within the framework of the Ministry and linked entities ;

III-aiding the Minister of State in the definition of guidelines and in the implementation of the area's actions of competence of the Ministry ;

IV-co-ordinate, within the Ministry, studies related to bills of laws, measures provisional, decrees and other normative acts ; and

V-co-ordinate, within the Ministry, the activities related to the ouvidority.

Single Paragraph. The Executive Officer also exercises the role of the sector body of the Civil Personnel Systems of the Federal Administration-SIPEC, Organisation and Modernization Administrative-SOMAD, Information Resource Administration and Informatics-SISP, de General Services-SISG, National Archives-SINAR, Planning and Federal Budget, Federal Financial Administration and Federal Accounting, through the Planning Subsecretariat, Budget and Administration to it subordinate.

Art. 5º To Undersecretive of Planning, Budget and Administration competes:

I-administer, plan, coordinate, and supervise the execution of the activities related to the federal systems for planning and budget, financial administration, accounting, organization and administrative modernization, administration of information and informatics resources, human resources, general services and documentation and archives, within the Ministry ;

II-co-ordinate and supervise the execution of the activities related to the systems cited in the anterior incision, within the framework of the linked entities of the Ministry ;

III-promote articulation with the central bodies of the federal systems referred to in inciso I of this article and to inform and guide the organs of the Ministry and entities linked to compliance with the established administrative standards ;

IV-coordinate the elaboration and consolidation of the plans and programmes of the finalistic activities of the Ministry and linked entities, and submit them to the higher decision ;

V-examine and express themselves on the internal regiments of the Ministry's organs and statutes of the linked entities ;

VI-develop the budgetary, financial and accounting implementation activities within the framework of the Ministry ;

VII-carry out take-over of expense payers and too much responsible for goods and values public and of all those who give cause for loss, extraction or other irregularity that results in damage to the erary ; and

VIII-supervise, coordinate, and guide the Ministry's Regional Managers of Administration.

SETION II

Of The Singular Specific Organs

Art. 6º À Attorney General of the National Farm competes:

I-ascertain the liquidity and certainty of the Union's active debt, tax or any other nature, enrolling it for collection, amicable or judicial purposes ;

II-to privately represent the Union, in the execution of its active debt of tax character ;

III-to examine in advance the legality of contracts, concessions, agreements, adjustments or arrangements that interest in the National Farm, including those concerning external public debt and, where appropriate, promote the respective termination or declaration of expiry, by administrative or judicial means ;

IV-represent the Union in the causes of a fiscal nature, thus understood those relating to tributes of Union competence, including infractions concerning tax legislation, compulsory loans, seizure of goods, domestic or foreign, organ decisions of the fiscal administrative administrative litigation, benefits and tax exemptions, tax credits and tax stimuli, tax liability of transporters and maritime agents, and procedural incidents raised in fiscal nature actions ;

V-fix the interpretation of the Constitution, of the laws, of the treaties and other normative acts to be uniformly followed in its areas of acting and coordination, when there is no normative orientation of the Union Advocate-General ;

VI-represent and defend the interests of the National Farm:

a) in contracts, agreements or adjustments of a fiscal or financial nature, in which it intervenes, or part, on one side the Union and, on the other hand, the States, the Federal District, the Municipalities, the municipalities, public undertakings, mixed economy societies or foreign entities, as well as those of concessions ;

b) in loan contracts, collateral, contragarantia, financed acquisition of goods and lease mercantile, in which it is part or intervenes the Union ;

c) together with the Upper Chamber of Tax Resources, to the Contributions Councils, to the Council of Resources of the National Financial System, the Superior and Regional Councils of Maritime Labour and other bodies of collective deliberation ;

d) in the acts pertaining to the acquisition, disposal, assignment, air, leasing and other concernents to real estate of the Union heritage, together with the Real-estate Registration Offices, requiring the registration, registration, transcription or dispension of securities relating to real estate of the Union's estate and, when it is the case, manifesting refusal or impossibility to meet the requirement of the Official, as well as to him requiring certificates in the interest of the said estate and, yet, promoting the registration of property of the Union's real estate discriminated administratively, possessed or occupied by organs of the Federal administration and military units, in the hypotheses provided for in relevant legislation ; and

e) in the constitutive acts and in assemblies of societies by shares of whose capital participates in Union, as well as in the acts of subscription, purchase, sale or transfer of shares or subscription law ; and

VII-accept the donations, free of charge, in favor of the Union.

Single Paragraph. The Attorney General of the National Farm performs the consultancy and legal advising activities within the Ministry of Finance and linked entities, governing, in the performance of these activities, by the Supplementary Act No. 73, 10 of February 1993.

Art. 7º To the Registry of the Federal revenue competes:

I-plan, coordinate, supervise, execute, control, and evaluate administration activities federal tax ;

II-proposing measures for improvement and regulation and consolidation of tax legislation federal ;

III-interpreting and enforcing tax, customs and correlates legislation, editing normative acts and the instructions required for its execution ;

IV-establish ancillary tax obligations, including disciplined the delivery of statements ;

V-prepare and judge, in the first instance, administrative processes of determination and requirement of tax credits of the Union, relating to tributes and contributions by it administered ;

VI-monitor the execution of tax and customs policies and study their effects on the economy of the Country ;

VII-directing, supervising, guiding, coordinating and carrying out the surveillance services, launch, collection, collection, pickup and control of the tributes and contributions and other revenue of the Union, under your administration ;

VIII-realizing the forecast, follow-up, analysis and control of revenues under your administration, as well as to coordinate and consolidate the forecasts of the other federal revenues, to subsidize the drafting of the Union's budget proposal ;

IX-propose measures aimed at reconciling the predicted values in financial programming federal with the recipe to be raised ;

X-estimating and quantifying the revenue waiver administered and assessing the effects of reductions of aliquots, tax exemptions and tax incentives or stimuli, ressaved the competence of other bodies that deal with such matters ;

XI-promote integration activities, between the fisco and the taxpayer and tax education, well thus prepare, guide and disseminate tax information ;

XII-formulating and establishing economic and economic information policy and implementing systematic of collection, treatment and disclosure of this information

XIII-to celebrate arrangements with organs and entities of the Federal Public Administration and entities of public or private law, for exchange of information, rationalization of activities and realization of joint operations ;

XIV-manage the Special Fund for Development and Improvement of Supervisory Activities- FUNDAF, as referred to in Decree-Law No. 1,437 of December 17, 1975 ;

XV-participate in the negotiation and implementation of international agreements, treaties and arrangements pertinent to tax matters, ressaved the competencies of other bodies that deal with such matters ;

XVI-directing, supervising, guiding, coordinating and executing administration services, customs supervision and control, including with regard to customs clearance of areas and precincts ;

XVII-drive, supervise, guide, coordinate, and execute control of customs value and transfer prices of imported or exported goods, ressalvaged the competencies of the Brazilian Nomenclature Committee ;

XVIII-drive, supervise, orient, coordinate, and perform related activities with nomenclature, tax classification and origin of goods, including representing the Country in international meetings on the matter ;

XIX-participate, observed the specific competence of other organs, in the activities of repression to smuggling, misdirection and illicit trafficking of narcotics and related drugs, and to money laundering ;

XX-administer, control, evaluate and normalize the Integrated System of Foreign Trade- SISCOMEX, ressalvaged the competencies of other organs ; and

XXI-articulating with international and foreign entities and bodies with acting in the field econo-tributary, for conducting studies, technical conferences, congresses and similar events.

Art. 8º The Registry of the National Treasure, the central body of Federal Financial Administration and Accounting Systems, competes:

I-draw up the monthly and annual financial programming of the National Treasury ; manage the Single Account of the National Treasure and subsidizing the formulation of public expenditure financing policy ;

II-caretaker by the financial balance of the National Treasury ;

III-administer the financial assets and securities of the National Treasury ;

IV-maintain control of commitments that directly or indirectly, the Union together with entities or international bodies ;

V-control the debt arising from liability, direct and indirect credit operations, of the National Treasure ;

VI-managing federal public debt and the external debt of Treasury liability National ;

VII-editing standards on financial programming and budgetary and financial implementation, as well as promote the monitoring, systematization and standardization of the execution of public expenditure ;

VIII-administer the credit operations under the responsibility of the National Treasury ;

IX-establish standards and procedures for the proper accounting record of the acts and the facts of the fiscal, financial and equity management in the organs and entities of the Federal Public Administration ;

X-maintain and enhance the Union Single Accounts Plan ;

XI-effecting, on the basis of ascertainments carried out by competent institution, the relevant records of acts and inquinate facts of illegal or irregular and adopt the necessary arrangements for the accountability of the agent, communicating the fact to the authority to whom the officer is subordinate and to the organ or unit of the Internal Control System of the Federal Executive power ;

XII-institute, maintain and enhance information systems, which allow for the accounting to be realized of the acts and facts of the Union's budgetary, financial and heritage management and generate managerial information necessary for decision making and ministerial supervision ;

XIII-instruct process takeover processes of the expense payers and too much responsible for public goods and values and of any one that gives cause for loss, extraction or other irregularity that results in damage to the erary ;

XIV-draw up the General Balance Sheet of the Union ;

XV-consolidate the balance sheets of the Union, the States, the Federal District and the Municipalities, with views to the elaboration of the National Public Sector Balance ; and

XVI-promote integration with the other spheres of Government in matters of financial administration and accounting.

Art. 9º The Registry of Economic Policy competes:

I-attend and advise the Minister of State in the formulation, monitoring and coordination of the economic policy, inclusive of setorial ;

II-propose alternatives of conduct of monetary policy, in particular of monetary aggregates, of interest rates, the profitability of assets and public debt ;

III-propose alternatives for driving fiscal policy in the short term and define guidelines of that policy for medium and long term ;

IV-participate in the drafting of proposals for amending tax and budget legislation ;

V-propose alternatives of policies relating to the external sector, including currency policy, commercial, balance sheet of payments and international credit market ;

VI-coordinate the process of consolidation, estimates and programming of the needs of funding from the public sector of the different spheres of government and state-owned enterprises ;

VII-follow up on the evolution of economic indicators, relative to activity levels, employment, wages and prices, and periodically disseminating the evolution of the economic juncture ;

VIII-follow up and provide technical support to the policy and the process of debt renegotiation external to the public sector ;

IX-represent the Ministry of Finance in the elaboration and negotiation of measures in the area of policies of employment and wages, including for the remuneration of civil and military civil servants of the Union ;

X-appreciate plans or programs of economic nature submitted to the Ministry of Finance, by monitoring the approved measures and the evaluation of the respective results ;

XI-accompanying and analyzing the evolution of the functional distribution of income in the Brazilian economy ;

XII-promote studies and monitor the implementation of government policies in systems financial, housing, insurance, capitalization, supplementary pension and capital market ;

XIII-present relationship policy alternatives with the International Monetary Fund- IMF, the General Agreement on Tariffs and Trade-GATT and the Inter-American Development Bank-BID, including the policy of borrowing from loans along these bodies ;

XIV-pronounce on the desirability of Brazil's participation in agreements or arrangements international related to foreign trade ;

XV-monitor, evaluate and propose measures, within the Ministry of Finance, relevant to policy agriculture ;

XVI-set global and sector priorities in annual, multiannual plans, programs and projects of national interest ;

XVII-set macroeconomic priorities for major sector aggregates of the economy national ;

XVIII-monitor the execution of the National Desestatization Program ;

XIX-participate, within the Ministry of Finance, of the elaboration of projects that objected to reduction of the state's share in the economy ;

XX-appreciate, in your economic aspects, legislation or regulation projects, emitting technical opinions on the relevant subjects ;

XXI-keep up with the economic juncture ; and

XXII-advising the Minister of State of the Farm in the Technical Commission of the Currency and Credit and the National Monetary Council.

Art. 10. To the Office of Economic Monitoring competes:

I-delineate, coordinate and execute the actions of the Ministry of Finance, in respect of the management of the policies for market regulation, competition and economic order defense, in order to promote efficiency, consumer welfare and economic development ;

II-ensure the defense of economic order, in articulation with the other governing bodies tasked with ensuring the defence of the competition:

a) acting in the control of market structures, emitting, compulsorily, economical to acts of concentration in the context of Law No. 8,884 of June 11, 1994 ;

b) by proceeding to economic analyses of practices or conducts limiting competition, instructing procedures in the context of Law No. 8 .884, 1994 ; and

c) realizing, in the face of evidence of infraction of economic order, investigations of acts or conduct restrictors of competition in the context of Law No. 9,021 of March 30, 1995 ;

III-structure and monitor the deployment of new models of regulation and management, in articulation with the Regulatory Agencies and other related organs, accompanying and evaluating:

a) the readjustments and revisions of public service and public price tariffs ;

b) the bidding processes involving the privatization of companies belonging to the Union with the purpose of ensuring maximum competitive conditions, by analyzing the rules for setting the public services tariffs and initial public prices, as well as the parametric formulas of readjustments and the conditioners that affect the review processes ; and

c) the evolution of markets, especially in the case of public services subject to the processes of privatization and administrative decentralization, to recommend the adoption of measures that will ensure the free production, marketing and distribution of goods and services ;

IV-establish, for agricultural and agroindustrial sectors, regulatory milestones, normative and instruments of sectorial public policies aimed at credit, supply, marketing, production and consumption, accompanying its implementation and execution ;

V-favor economic development and proper functioning of the market, in sectors agricultural, industrial, trade and service and infrastructure, in order to allow the free distribution of goods and services:

a) accompanying and analyzing the evolution of market variables relative to products, or the group of products, whose participation in the budget of households or in the costs of the productive sector is significant ;

b) accompanying and analyzing the implementation of the national policy of import and export tariffs, interacting with organs involved with the foreign trade policy ;

c) supplementing the executive and supervising action of other bodies or institutions in the area of law economic, production and supply of goods and services ;

d) by adopting normative measures on conditions of competition to ensure free production, marketing and distribution of goods and services ;

e) evaluating and expressly manifesting itself about the legal acts and instruments that affect the conditions of free marketing, production and distribution of goods and services ; and

f) compatibilizing internal practices of defence of competition and commercial defence with the international practices, targeting economic integration and consolidation of regional economic

VI-develop the tools necessary for the implementation of the assignments mentioned in the incisos I to V of this article ; and

VII-promote articulation with public bodies, private sector, and non-governmental entities also involved in the assignments mentioned in the incisos I to V of this article.

Art. 11. To the Registry of International Affairs competes:

I-follow up on economic and financial negotiations with governments and foreign entities or international ;

II-analyzing the policies of international financial bodies as well as the juncture of the international economy and strategic economy for Brazil ;

III-participate in the negotiations of Brazilian credits abroad ;

IV-plan and monitor the policy of valuation, negotiation, and recovery of Brazilian credits to the exterior ;

V-analyze the financial policies of international institutions and monitor initiatives in monetary and financial cooperation matters ;

VI-follow up themes related to Brazilian external borrowing with official creditors and private ;

VII-to monitor and coordinate, within the Ministry, the actions necessary for the process of economic integration of Brazil in the Southern Common Market-MERCOSUR

VIII-participate in the trade negotiations concerning MERCOSUR and other economic blocs and pronounce on the desirability of Brazil's participation in international agreements or arrangements related to foreign trade ;

IX-monitor and coordinate, within the Ministry, the actions required for the participation of Brazil at the World Trade Organization and other international bodies on trade and investments ;

X-participate in negotiations, within the framework of the WTO and other international bodies, in respect of trade and investments ;

XI-monitor the implementation of the national policy of import and export tariffs, in scope of the Ministry, in conjunction with the bodies entrusted with the elaboration of the foreign trade policy ;

XII-follow up on the Ministry's actions in the area of safeguards and rights?anti-dumping? and compensation ;

XIII-exercise the Board of Directions of the Export Guarantee Fund Council ; and

XIV-support the Chair of the Export Credit Committee-CCEX and coordinate funding official to exports.

Art. 12. To the School of Finance Administration competes:

I-plan, promote and intensify systematic, progressive and tailored training programs at the needs of the Ministry in its various areas ;

II-promote the technical-professional improvement of the Ministry's servers ;

III-systematization, plan, supervise, guide and control recruitment and selection of personnel for filling in office of the Ministry ;

IV-plan and promote basic and applied research, as well as to develop and maintain programs of technical cooperation with national and international bodies on the Ministry's

V-plan non-integrated courses in the normal curriculum of the School and perform projects and activities of recruitment, selection and training that will come to be convenienced with national and international bodies ; and

VI-administer the Special Training and Development Fund, of an accounting nature, of which treats Decree No 73,115 of November 8, 1973.

SETION III

Of The Collegiate Organs

Art. 13. The National Monetary Council competes to exercise the assignments that it treats Law No. 4,595 of December 31, 1964, and special supervenient legislation.

Art. 14. The National Committee of Fazendary Politics competes:

I-promote the celebration of arrangements, for the purpose of granting or revocation of incentives and tax benefits of the tax that treats the inciso II of the art. 155 of the Constitution, in accordance with the provisions of § 2, inciso XII, point?g?, of the same article and in Supplementary Law No 24 of January 7, 1975 ;

II-promote the celebration of acts aiming at the exercise of the prerogatives provided for in the arts. 102 and 199 of Law No. 5,172 of October 25, 1966 (National Tax Code), as also on other matters of interest of the States and the Federal District ;

III-suggest measures with a view to simplification and harmonisation of legal requirements ;

IV-promote the management of the Integrated National System of Economic Information-Fiscal-SINIEF, for collection, elaboration and distribution of basic data essential to the formation of economic and fiscal policies and the permanent improvement of

V-promote studies with views on the improvement of the Tributary Administration and System National Tax as an economic and social development mechanism, in the aspects of inter-relationship of federal and state taxation ; and

VI-collaborate with the National Monetary Council on the fixation of the Internal Public Debt Policy and External to states and the Federal District, for compliance with the relevant legislation, and in the guidance of state public financial institutions, providing for their greater efficiency as basic support of State Governments.

Art. 15. To the National Financial System Resources Board it is up to exercise the skills set out in the art. 2º of Decree No 1,935 of June 20, 1996, with the essay given by Decree No 2,277 of July 17, 1997.

Art. 16. The National Private Insurance Council is to exercise the powers set forth in Decree-Law No. 73 of November 21, 1966, regulated by Decree No. 60,459 of March 13, 1967.

Art. 17. To the Board of Resources of the National Private Insurance System, Open Private Security and Capitalization is to exercise the competencies set out in Decree No. 2,824 of October 27, 1998.

Art. 18. The competencies of the Financial Activity Control Board are those defined in art. 14 of Law No. 9,613 of March 3, 1998, regulated by Decree No 2,799 of October 8, 1998.

Art. 19. To the Board Director of the Export Guarantee Fund is to exercise the skills set out in the art. 19 of Decree No 2,369 of November 10, 1997.

Art. 20. The Upper Chamber of Tax Resources competes to judge the special appeals of non-unanimous decision of the Board of Contributors, when contrary to the law or evidence of proof or decision that gives the tax law divergent interpretation of the who has given him another Chamber of Board of Contributors or the Upper House itself.

Art. 21. At 1, 2º and 3º Contributor Boards competes to judge the voluntary resources of first instance decision on the implementation of legislation concerning tributes, including additional, and compulsory loans and contributions administered by the Secretary of the Federal Revenue Office.

Art. 22. The Brazilian Naming Committee competes:

I-maintain the Brazilian Nomenclature of permanently updated Goods ;

II-propose to the bodies concerned in the application of the Brazilian Nomenclature of Goods measures related to the update, improvement and harmonization of the unfolds of their positions in order to adjust them to their statistical or fiscal control purposes ;

III-diffuse the knowledge of the Brazilian Nomenclature of Goods, including by the publication of their index, and propose the necessary measures to their uniform application ;

IV-promote the dissemination of the Explanatory Notes of the Brussels Customs Nomenclature and recommend standards, criteria or supplementary notes of interpretation ;

V-approve, for the purpose of interpretation and scope of the Brazilian Nomenclature of Goods, the changes introduced in the Brussels Customs Nomenclature ;

VI-setting criteria and standards for classification for uniform application of the Nomenclature Brazilian of Goods, on its own initiative or by solicitation of organs and entities of the Public Administration entrusted with the application of the Nomenclature, as per supplementary instructions approved by

VII-provide technical assistance to the organs directly interested in the application of the Nomenclature Brazilian of Goods.

Art. 23. To the Exterior Credit Assessment Committee it is up to exercise the powers set out in Decree No 2,297 of August 11, 1997.

Art. 24. The Federal Public Public Financial Institutions' Management Committee is to exercise the competencies set out in the Decree of November 30, 1993, which creates the said committee.

CHAPTER IV

DAS ASSIGNMENTS OF DIRECTORS

SETION I

From the Executive Secretary

Art. 25. To the Executive Secretary it is incumbent:

I-co-ordinate, consolidate and submit to the Minister of State the Ministry's overall plan of action ;

II-supervise and evaluate the execution of the projects and activities of the Ministry ;

III-supervising and coordinating the articulation of the organs of the Ministry with the central bodies of the systems affected to the area of competence of the General Secretariat-Executiva; and

IV-exercise other assignments that are committed to it by the Minister of State.

SETION II

From the Attorney General of the National Farm

Art. 26. To the Attorney General of the National Farm is to direct, guide, supervise, coordinate and monitor the activities of the units that are subordinate to it, ministrant them instructions and exposing normative acts and work orders.

Single Paragraph. The Attorney General of the National Farm, without prejudice to the powers conferred by Decree-Law No. 147 of February 3, 1967, shall provide direct and immediate assistance to the Minister of State in the form of the Supplementary Law No. 73 of 1993.

SETION III

Of Secretaries

Art. 27. The Secretaries must plan, direct, coordinate, guide the execution, monitor and evaluate the activities of the units that integrate their respective secretaries and carry out other assignments that are committed to them in internal regiment.

SETION IV

From Ouver-General

Art. 28. The Ouvidor-General is to monitor the progress and solution of the clients' pleas within the Ministry.

SETION V

Of The Remaining Leaders

Art. 29. To the Chief of Staff of the Minister of State, to the Undersecretary for Planning, Budget and Administration, to the Director-General of the School of Fazendary Administration, and to the other leaders, to plan, direct, coordinate and guide the execution, monitor and evaluate the activities of their respective units and exercise other assignments that are committed to them, in their respective areas of competence.

CHAPTER V

DAS GENERAL AND TRANSITIONAL PROVISIONS

Art. 30. The internal regiments will define the detailing of the integral bodies of the Regimental Structure, the competences of the respective units, the assignments of their leaders, the decentralization of services and the areas of organ jurisdiction decentralized.

ANNEX II