Key Benefits:
LEI No. 11,196, DE November 21, 2005.
Institut the Special Regime of Taxation to the Information Technology Services Export Platform-REPES, the Special Acquisition Regime of Capital Bens for Exporter-RECAP Companies and the Digital Inclusion Program ; it has on tax incentives for innovation technological ; changes the Decree-Law No 288 of February 28, 1967, the Decree No 70,235 of March 6, 1972, the Decree-Law No 2,287 of July 23, 1986, the Laws in the 4,502, November 30, 1964, 8,212, July 24, 1991, 8,245, 8,245 from October 1991, 8,387, December 30, 1991, 8,666, June 21, 1993, 8,981, January 20, 1995, 8,987, February 13, 1995, 8,989, February 24, 1995, 9,249, December 26, 1995, 9,250, December 26, 9,250 1995, 9,311, October 24, 1996, 9,317, December 5, 1996, 9,430, December 27, 1996, 9,718, November 27, 1998, 10,336, December 19, 2001, 10,438, April 26, 2002, 10,485, July 3, 2002, 10,637, from July 3, 2002, 10,637 December 30, 2002, 10,755, November 3, 2003, 10,833, December 29, 2003, 10,865, April 30, 2004, 10,925, July 23, 2004, 10,931, August 2, 2004, 11,033, December 21, 2004, December 21, 2004, 11,051, December 29 of 2004, 11,053, December 29, 2004, 11,101, February 9, 2005, 11,128, June 28, 2005, and the Provisional Measure no 2.199-14, of August 24, 2001 ; repeal the Act No 8,661 of June 2, 1993 and devices of the Laws in the 8,668, of June 25, 1993, 8,981, January 20, 1995, 10,637, December 30, 2002, 10,755, November 3, 2003, 10,865, April 30, 2004, 10,931, August 2, 2004, and of the Interim Measure no 2.158-35, of August 24, 2001 ; and gives other arrangements.
THE PRESIDENT OF THE REPUBLIC I do know that the National Congress decrees and I sanction it following Law:
CHAPTER I
DO SPECIAL TAXATION REGIME FOR THE EXPORT PLATFORM OF INFORMATION TECHNOLOGY SERVICES-REPES
Art. 1º The Special Taxation Regime for the Export Platform for Information Technology Services-Repes, pursuant to this Act, is hereby established.
Single Paragraph. The Executive Power shall, in regulation, discipline the conditions necessary for the habilitation to the Repes.
Art. 2º It is beneficial to the Repes the legal person who exclusively exercises the activities of software development or the provision of information technology services, cumulatively or not, and who, on the occasion of their choice by Repes, assume export commitment equal to or greater than 80% (eighty per cent) of its annual gross sales revenue of goods and services.
§ 1st gross prescription that treats the caput of this article will be considered after excluded the taxes and incident contributions on the sale.
§ 2nd The provisions of the caput of this article shall not apply to the legal person who has its recipes, in whole or in part, submitted to the cumulative incidence regime of Contribution to the Social Integration Program-PIS/Pasep and Contribution to Social Security-Cofins Financing.
§ 3rd Do not apply to the legal person opting for the Repes the provisions of the inciso XXV of the art. 10 of Law No 10,833 of December 29, 2003.
Art. 3rd For purposes of controlling production and proving that the contractor of the service provided is resident or domiciled abroad, the beneficiary of the Repes will use computer program that allows for the control of the production of the services provided.
§ 1st The Brazilian Federal Recipe will have online access, by the internet, to the information and to the program of which treats the caput of this article, for auditing purposes, with access control upon digital certification.
§ 2nd For the purposes of recognizing the use of the software and hardware infrastructure, the program of which it treats the caput of this article will be homologated by the Brazilian Federal Revenue Service, I will provide you with access to the source code.
Art. 4th In case of sale or import of new goods intended for the development, in the Country, of software and information technology services, the requirement is suspended:
I-from Contribution to PIS/Pasep and Cofins incidents on gross revenue from sale in the domestic market, when the said goods are acquired by legal person benefiting from Repes for incorporation to their immobilized asset ;
II-of the Contribution to PIS/Paser-Import and Cofins-Import, when the said goods are imported directly by legal person recipient of the Reps for incorporation to their immobilized asset.
§ 1st In the tax notes relating to the sale of which treats the inciso I of the caput of this article, should note the expression "Sale-in with suspension of the requirement of Contribution to PIS/Pasep and Cofins", with the corresponding legal device specification.
§ 2nd In the hypothesis of this article, the percentage of exports of which it treats art. 2nd of this Act will be ascertained by considering the average obtained, from the subsequent calendar year to the start of use of the goods acquired under Repes, during the period of 3 (three) years-calendar.
§ 3rd The start-of-use period referred to in § 2nd this article may not be higher than 1 (one) year, counted from the acquisition.
§ 4th The goods benefed by the suspension referred to in the caput of this article will be related in regulations.
Art. 5th In case of sale or import of services intended for the development, in the Country, of software and information technology services, the requirement is suspended:
I-from Contribution to PIS/Pasep and Cofins incidents on gross income earned by the service provider, when taken over by legal person recipient of the Repes ;
II-of Contribution to PIS/Paser-Import and Cofins-Import, for services imported directly by legal person recipient of the Repes.
§ 1st In the tax notes relating to the services of which it treats the inciso I of the caput of this article, should note the expression "Sale of services effected with suspension of the requirement of the Contribution to PIS/Pasep and Cofins", with the corresponding legal device specification.
§ 2nd In the hypothesis of the provisions of this article, the percentage of export to which the art refers. 2nd of this Act will be ascertained considering the sales made in the calendar year subsequent to the provision of the purchased service with suspension.
§ 3rd The services benefed by the suspension referred to in the caput of this article will relating to regulation.
Art. 6th The suspensions of which treat the arts. 4th and 5th of this Act converts in aliquot 0 (zero) after complying with the condition that it treats the art caput. 2nd of this Act, observed the deadlines for dealing with § § 2nd and 3rd Art. 4th and the § 2nd of the art. 5th of this Act.
Art. 7th Accession to Repes is conditional on the tax regularity of the legal person in relation to the tributes and contributions administered by the Brazilian Federal Revenue Revenue.
Art. 8o The legal person recipient of the Repes will have the accession cancelled:
I-in the assumption of disfulfilment of the export commitment that it treats art. 2nd of this Act ;
II-whenever it is apt that the beneficiary:
a) did not meet the conditions or did not comply with the requirements for membership ; or
b) is no longer satisfied with the conditions or meeting the requirements for membership ;
III-on request.
§ 1st In the occurrence of the cancellation of the Repes membership, the legal person excluded from it stay obligation to collect interest and fine of living, in the form of the law, counted from the date of the acquisition in the domestic market or the registration of the Import Declaration, as the case may be, regarding the unpaid contributions due to the suspension of which treat the arts. 4th and 5th of this Act, in the condition of taxpayer, in relation to imported goods or services, or in the condition of liable, in respect of the goods or services acquired in the domestic market.
§ 2nd In the assumption that the pick-up in the form of § 1st of this article is not being made, it shall be launch of craft, with interest application and the fine of which treats the art caput. 44 of Law No 9,430 of December 27, 1996.
§ 3rd For Contribution to PIS/Pasep and Cofins, interest and fine, from mora or of craft, of which it treats this article will be required:
I-in isolation, in the hypothesis that it treats the inciso I of the caput of this article ;
II-together with the unpaid contributions, in the hypothesis that they treat the incisos II and III of the caput of this article.
§ 4th In the hypotheses dealing with the incisos I and II of the caput of this article, the legal person excluded from Repes may only be able to re-join after the course of 2 (two) years, counted from the date of cancellation.
§ 5th In the assumption of inciso I of the caput of this article, the fine, of living or of trade, to which refer to § § § 1st and 2nd of this article and art. 9th of this Act will be applied on the value of uncollected contributions, in proportion to the difference between the minimum percentage of exports set out in art. 2nd of this Act and the effectively achieved.
Art. 9th The transfer of property or the assignment of use, to any title, of the imported goods or acquired in the domestic market with suspension of the requirement of the contributions of which it treats art. 4th of this Act, prior to the conversion of the aliquots to 0 (zero), as per the provisions of the art. 6th of this Act, shall be preceded by pickup, by the beneficiary of the Repes, of interest and fine of living, in the form of the law, counted from the date of the acquisition or registration of the Import Declaration, as the case may be, in the condition of a taxpayer, in relationship to imported goods, or in the condition of liable, in relation to the goods purchased in the domestic market.
§ 1st On the assumption that the pickup in the form of the caput of this article is not made, it will be launch of craft, with interest application and the fine of which treats the art caput. 44 of Law No 9,430 of December 27, 1996.
§ 2nd Interest and fine, from living or of office, of which this article is required will be required:
I-together with the unpaid contributions, in the case of transfer of property done prior to decorrin 18 (eighteen) months of the occurrence of the generator facts ;
II-in isolation, in the case of transfer of property effected after decoration 18 (eighteen) months of the occurrence of the generator facts.
Art. 10. Adherence to the Repes of legal person opting from the Integrated Tax Payment System and Contributions of Microbusinesses and Small Business Companies is vetoed.
Art. 11. The importation of the goods related by the Executive Power in the form of § 4th Art. 4th of this Act, without a national similar, effected directly by the beneficiary of the Reps for the incorporation to its immobilized asset, will be effected with suspension of the requirement of the Tax on Industrialized Products-IPI.
§ 1st The suspension that it treats the caput of this article converts into exemption after fulfilled the conditions of which it treats art. 2nd of this Act, observed the deadlines for dealing with § § 2nd and 3rd Art. 4th of this Act.
§ 2nd In the occurrence of the cancellation of the Repes membership, in the form of the art. 8th of this Act, the legal person of him excluded shall be required to collect interest and fine of resident, in the form of the law, counted from the occurrence of the generator fact, concerning the unpaid tax due to the suspension that it treats the caput of this article.
§ 3rd The transfer of property or the assignment of use, to any title, of the goods imported with a suspension of the IPI requirement in the form of the caput of this article, before the provisions of § 1st of this article occur, shall be preceded by pickup, by the beneficiary of the Repes, of interest and fine of living, in the form of the law, counted from the occurrence of the generator fact.
§ 4th On the assumption that the pickup in the form of § § 2nd or 3rd of this article, will be able to launch tax offtake, plus interest and the fine of which treats the art caput. 44 of Law No 9,430 of December 27, 1996.
CHAPTER II
OF THE SPECIAL ACQUISITION REGIME OF CAPITAL GOODS FOR EXPORTING COMPANIES-RECAP
Art. 12. The Special Purchase Scheme of Capital Bens for Exporter-Recap Companies is hereby established under this Act.
Single Paragraph. The Executive Power will discipline, in regulation, the conditions for habilitation of the Recap.
Art. 13. It is a recipient of the Recap the preponderantly exporter legal person, thus considered the one whose gross income arising from export to the outside, in the calendar year immediately preceding the accession to the Recap, there was equal or higher than 80% (eighty percent) of its total gross sales revenue of goods and services in the period and that it assumes commitment to maintain that percentage of export during the period of 2 (two) years-calendar.
§ 1st gross prescription that treats the caput of this article will be considered after excluded the taxes and incident contributions on the sale.
§ 2nd The legal person in start of activity or who has not reached the previous year the percentage of export revenue required in the caput of this article may qualify for Recap provided that it assumes commitment to earn, in the period of 3 (three) years-calendar, gross revenue arising from export to the outside of, at the very least, 80% (eighty per cent) of its total gross proceeds from the sale of goods and services.
§ 3rd The provisions of this article:
I-does not apply to the legal persons opting for the Simple and to those who have their revenue, in whole or in part, submitted to the cumulative incidence regime of the Contribution to PIS/Pasep and the Cofins ;
II-applies to the Brazilian shipyard, in the case of acquisition or importation of goods from related capital in regulation intended for incorporation to its immobilized asset for use in the activities of construction, conservation, modernization, conversion and repair of vessels pre-registered or registered Brazilian-REB, instituted by Law No 9,432 of January 8, 1997, regardless of whether to make an export appointment to the outside that it treats the caput and § 2nd of this article or to possess gross revenue arising from export to the exterior.
Art. 14. In the case of sale or import of machinery, apparatus, instruments and equipment, new, the requirement shall be suspended:
I-from Contribution to PIS/Pasep and Cofins incidents on gross revenue from sale in the domestic market, when the said goods are acquired by legal person recipient of the Recap for incorporation to their immobilized asset ;
II-of the Contribution to PIS/Paser-Import and Cofins-Import, when the said goods are imported directly by legal person recipient of the Recap for incorporation to their immobilized asset.
§ 1st The suspension benefit of which this article can be enjoyed in the acquisitions and imports carried out in the period of 3 (three) years counted from the date of accession to the Recap.
§ 2nd The percentage of exports of which treat the caput and § 2nd Art. 13 of this Act will be ascertained by considering the average obtained, from the subsequent calendar year to the start of use of the goods acquired within the Recap, during the period of:
I-2 (two) years-calendar, in the case of the art caput. 13 of this Act ; or
II-3 (three) years-calendar, in the case of § 2nd Art. 13 of this Act.
§ 3rd The start-of-use period referred to in § 2nd this article may not be higher than 3 (three) years.
§ 4th The legal person who does not incorporate the good to the immobilized asset, resell the good before the conversion of the aliquot to 0 (zero), in the form of the § 8th of this article, or not to meet the other conditions of which it treats art. 13 of this Act shall be required to collect interest and a fine of living, in the form of the law, counted from the date of the acquisition or registration of the Declaration of Import-DI, regarding the unpaid contributions due to the suspension of which it treats this article, in condition:
I-of taxpayer, in relation to Contribution to PIS/Paser-Import and à Cofins-Importation ;
II-of responsible, in relation to Contribution to PIS/Pasep and Cofins.
§ 5th On the assumption that the pick-up in the form of § 4th of this article is not being made, it shall be launch of craft, with interest application and the fine of which treats the art caput. 44 of Law No 9,430 of December 27, 1996.
§ 6th The interest and fine, of lives or of office, of which this article is concerned will be required:
I-in isolation, in the hypothesis where the taxpayer does not reach the percentage of exports of which treat the caput and the § 2nd of the art. 13 of this Act ;
II-along with unpaid contributions, in the hypotheses in which the legal person does not incorporate the good to the immobilized asset, resell the good before the conversion of the aliquot to 0 (zero), in the form of the § 8th of this article, or dismeet the other conditions of the art. 13 of this Act.
§ 7th In the tax notes on the sale of which the caput of this article is to be found to expression "Sale in with suspension of the requirement of Contribution to PIS/Pasep and Cofins", with the corresponding legal device specification.
§ 8th The suspension that it treats this article converts in aliquot 0 (zero) after:
I-fulfilled the conditions of which it treats the art caput. 13, observed the time limit referred to in the inciso I of § 2nd of this article ;
II-fulfilled the conditions of which it treats the § 2nd of art. 13 of this Act, observed the time limit referred to in the inciso II of § 2nd of this article ;
III-transcorrects the 18 (eighteen) months, counted from the date of the acquisition, in the case of the beneficiary of which treats the inciso II of the § 3rd of the art. 13 of this Act.
§ § 9th The legal person making the commitment that it treats the § 2nd of art. 13 of this Act may, still, observe the same conditions laid down there, use the suspension benefit of which it treats art. 40 of Law No 10,865 of April 30, 2004.
§ 10. In the non-service assumption of the percent of which treat the caput and the § 2nd of the art. 13 of this Act, the fine, of living or of office, as referred to in § 4th of this article shall be applied on the value of the uncollected contributions, in proportion to the difference between the minimum percentage of established exports and the achieved.
Art. 15. The accession to the Recap is conditional on the tax regularity of the legal person in relation to the tributes and contributions administered by the Brazilian Federal Receiver.
Art. 16. The goods benefited by the suspension of the requirement that it treats art. 14 of this Act will be related to regulation.
CHAPTER III
ALL INCENTIVES TO TECHNOLOGICAL INNOVATION
Art. 17. The legal person will be able to enjoy the following tax incentives:
I-deduction, for the purpose of ascertaining the net profit, of value corresponding to the sum of the expenditures carried out in the period of ascertainment with technological research and development of classifiable technological innovation as operating expenses by the Tax Law on the Income of the Legal Person-IRPJ or as payment in form provided for in § 2nd of this article ;
II-reduction of 50% (fifty per cent) of the Tax on Industrialized Products-IPI incident on equipment, machinery, apparatus and instruments, as well as the spare accessories and tools that accompany these goods, intended for research and technological development ;
III-accelerated depreciation, calculated by the application of the depreciation rate usually admitted, multiplied by 2 (two), without prejudice to the normal depreciation of machinery, equipment, apparatus and instruments, new, intended for use in technological research activities and technological innovation development, for the purpose of of IRPJ ascertainment ;
IV-accelerated depreciation, upon deduction as cost or operational expense, in the period of ascertainment in which they are effected, from the expenditures on the acquisition of intangible goods, linked exclusively to the technological research activities and technological innovation development, classificable in the beneficiary's deferred asset, for the IRPJ's ascertainment effect ;
V-credit tax on income withheld at source incident on the paid values, remanded or credited to beneficiaries residing or domiciled abroad, in the title of royalties, technical or scientific assistance and specialized services, provided for in averaged or registered technology transfer contracts under the terms of the Act No. 9,279 of May 14, 1996, in the following percentage:
a) 20% (twenty per cent), with respect to the periods of ascertaining closed from 1st January 2006 until December 31, 2008 ;
b) 10% (ten per cent), with respect to the periods of ascertaining closed from 1st January 2009 until December 31, 2013 ;
VI-reduction to 0 (zero) of the aliquot of income tax withheld at source in shipments are made for the registration and maintenance of brands, patents and cultivars.
§ 1st-technological innovation is the design of new product or manufacturing process, as well as the aggregation of new functionalities or characteristics to the product or process that entails incremental and effective improvements in quality gain or productivity, resulting greater competitiveness in the market.
§ 2nd The willing in the inciso I of the caput of this article applies also to expenditures with technological research and development of technological innovation contracted in the Country with university, research institution or independent inventor of which treats the inciso IX of art. 2nd of Law No 10,973 of December 2, 2004, provided that the legal person who made the expenditures stand with liability, entrepreneurial risk, management and control of the use of the results of the expenditures.
§ 3rd In the assumption of expenditures with technical, scientific or assorted assistance and of royalties by industrial patents paid the physical or legal person abroad, deductibility is conditional on the observance of the provisions of the arts. 52 and 71 of the Law No 4,506 of November 30, 1964.
§ 4th In the apuration of expenditures carried out with technological research and development of technological innovation, will not be computed the amounts allocated as non-refundable resources by organs and entities of Public Power.
§ 5th The benefit to which the inciso V of the caput of this article refers can only be enjoyed by legal person who takes the commitment to conduct expenditures in research in the Country, in amount equivalent to, at the very least:
I-one and a half times the benefit value, for legal persons in the areas of acting of the extinct North-Sudan Development Superintendency and Development Superintendency of the Amazon-Sudam ;
II-double the value of the benefit, in the other regions.
§ 6th The deduction that treats the inciso I of the caput of this article applies for the purpose of determination of the basis of calculation of Social Contribution on Net Profit-CSLL.
§ 7th The legal person benefiting from the incentives that it treats this article is obliged to to provide, in electronic means, information on the research, technological development and innovation programmes in the form established in regulati
§ 8th The accelerated depreciation quota of which treats the inciso III of the caput of this article will constitute exclusion of net profit for purposes of determining real profit and will be controlled in fiscal book of actual profit.
§ 9th The total cumulative depreciation, including accounting and acceleration, will not be able to to exceed the cost of acquiring the good.
§ 10. From the period of determination in which the limit of which treats the § 9th of this article is reached, the value of the depreciation recorded in commercial registration is to be added to the net profit for real profit determination effect.
Art. 18. They may be deducted as operational expenses in the form of the inciso I of the art caput. 17 of this Act and its § 6th, the importances transferred to micro-enterprises and small-sized businesses of which it treats the Law No 9,841 of October 5, 1999, intended for the implementation of technological research and technological innovation development of interest and on account and order of the legal person who promoted the transfer, even if the legal person receiving such importances comes to have participation in the economic result of the resulting product.
§ 1st The provisions of this article apply to the transfers of resources made to inventor independent of which treats the inciso IX of the art. 2nd of Law No 10,973 of December 2, 2004.
§ 2nd Do not constitute prescription of micro enterprises and small businesses, nor income of the independent inventor, the importances received in the form of the caput of this article, provided that they are used in full in carrying out the research or development of technological innovation.
§ 3rd In the hypothesis of § 2nd of this article, for micro enterprises and small businesses of which treats the caput of this article that ascertain the income tax based on real profit, expenditures effected with the execution of technological research and technological innovation development will not be deductible in the ascertaining of real profit and base of calculation of CSLL.
Art. 19. Without prejudice to the provisions of the art. 17 of this Act, starting from the 2006 calendar year, the legal person may exclude from net profit, in determining the actual profit and calculation basis of CSLL, the corresponding figure to up to 60% (sixty per cent) of the sum of the expenditures carried out in the period of ascertainment with technological research and technological innovation development, classifiable as an expense by IRPJ legislation in the form of the inciso I of the art caput. 17 of this Act.
§ 1st The exclusion that it treats the caput of this article could reach up to 80% (eighty per cent) of expenditures depending on the number of employed researchers hired by the legal person, in the form to be defined in regulation.
§ 2nd In the hypothesis of legal person who exclusively devotes himself to research and development technological, they may also be considered, in the form of the regulation, the associates who exercise research activity.
§ 3rd Without prejudice to the provisions of the caput and in § 1st of this article, the legal person may exclude from net profit, in the determination of the real profit and CSLL's calculation basis, the value corresponding to up to 20% (twenty percent) of the sum of expenditures or payments linked to technological research and technological innovation development patent object granted or cultivar registered.
§ 4th For the purposes of the provisions of § 3rd of this article, expenditures and payments will be recorded in tax book of ascertaining real profit and excluded in the period of ascertaining the granting of the patent or the registration of cultivar.
§ 5th The exclusion that it treats this article is limited to the value of real profit and the base of calculation of the CSLL prior to the exclusion itself, vetoed the use of eventual excess in subsequent span of the later.
§ 6th The provisions of § 5th of this article shall not apply to the legal person referred to in § 2nd article.
Art. 20. For the purposes of the provisions of this Chapter, the figures for expenditures incurred in fixed installations and in the acquisition of appliances, machinery and equipment, intended for use in research and technological development projects, metrology, technical standardization and conformity assessment, applicable to products, processes, systems and personnel, registration authorization procedures, licences, homologations and their correlates, as well as relating to procedures of intellectual property protection, may be depreciated or amortized in the form of the current legislation, and may the undepreciated or unamortized balance be excluded in the determination of real profit, in the period of determination in which its use.
§ 1st The value of the balance excluded in the form of the caput of this article is to be controlled in book real profit ascertaining and will be added, in the determination of real profit, in each subsequent session period, by the value of the normal depreciation or amortisation that comes to be accounted for as an operational expense.
§ 2nd The legal person benefiting from accelerated depreciation or amortization in the terms of the incisos III and IV of the art caput. 17 of this Act will not be able to use the benefit of which it treats the caput of this article for the same assets.
§ 3rd The accelerated depreciation or amortization of which treats the incisos III and IV of the caput of the art. 17 of this Act as well as the exclusion of the non-depreciated or unamortized balance in the form of the caput of this article do not apply for the purpose of ascertaining the CSLL's calculation basis.
Art. 21. The Union, through the science and technology promotion agencies, will be able to subsidize the value of the remuneration of researchers, titled as masters or doctors, employed in technological innovation activities in companies located in the Brazilian territory in the form of the regulati
Single Paragraph. The value of the grant that treats the caput of this article will be:
I-up to 60% (sixty per cent) for legal persons in the areas of acting of extinction Sudene and Sudam ;
II-up to 40% (forty per cent), in the other regions.
Art. 22. The expenditures and payments of which treat the arts. 17 a to 20 of this Act:
I-will be controlled accounting for specific accounts ; and
II-can only be deducted if paid to resident physical or legal persons and domiciled in the Country, ressalvaged those mentioned in the incisos V and VI of the art caput. 17 of this Act.
Art. 23. The enjoyment of the tax benefits and grant of which they treat the arts. 17 a 21 of this Act is conditional on the proof of the tax regularity of the legal person.
Art. 24. The disfulfillment of any obligation assumed to obtain the incentives of which they treat the arts. 17 a 22 of this Act as well as the improper use of the tax incentives in them imply loss of the right to the incentives not yet used and the collection of the value corresponding to the unpaid tributes in due to the incentives already used, plus interest and fine, from lives or of trade, provided for in tax legislation, without prejudice to the criminal penalties that are cabin.
Art. 25. The Industrial Technological Development Programmes-PDTA and Agroanian-PDTA Technological Development Programmes and projects approved by December 31, 2005 will be governed by the legislation in force on the date of publication of the Interim Measure no 252 of June 15, 2005, authorized migration to the scheme provided for in this Act, as disciplined in regulation.
Art. 26. The provisions of this Chapter shall not apply to legal persons who use the benefits of which they treat the Laws in the 8,248, October 23, 1991, 8,387, December 30, 1991, and 10,176, of January 11, 2001, observed art. 27 of this Act.
Art. 27. (VETADO)
CHAPTER IV
OF THE DIGITAL INCLUSION PROGRAM
Art. 28. They are reduced to 0 (zero) the contribution aliquots for PIS/Pasep and Cofins incidents on gross sales revenue from retail:
I-of digital processing units classified under code 8471.50.10 of the Table of Incidence of IPI-TIPI ;
II-of automatic machines for data processing, digital, portable, by weight less than 3.5Kg (three kilograms and half), with screen (écran) of area greater than 140cm2 (one hundred and forty centimetres square), classified in the codes 8471.30.12, 8471.30.19 or 8471.30.90 of Tipi ;
III-of automatic data-processing machines, presented in the form of systems, from Tipi code 8471.49, containing exclusively 1 (one) digital processing unit, 1 (one) output unit by video (monitor), 1 (one) keyboard (input unit), 1 (one) mouse (input unit), classified, respectively, in the codes 8471.50.10, 8471.60.7, 8471.60.52 and 8471.60.53 of Tipi ;
IV-of-keyboard (input unit) and mouse (input unit) sorted, respectively, in the codes 8471.60.52 and 8471.60.53 of Tipi, when they accompany the digital processing unit ranked in Code 8471.50.10 of Tipi.
§ 1st The products of which it treats this article will meet the terms and conditions set out in regulation, including as to the value and technical specifications.
§ 2nd The provisions of this article apply also to acquisitions carried out by legal persons in private law or by organs and entities of the Federal, State or Municipal Public Administration and of the Federal District, directly or indirectly, to the foundations instituted and maintained by the Public Power and the other organizations under direct control or indirect from the Union, the States, the Municipalities or the Federal District.
§ 3rd The provisions of the caput of this article also apply in the sales made to the companies of mercantile lease leasing.
Art. 29. In sales made in the form of the art. 28 of this Act does not apply for retention in the source of the Contribution to the PIS/Pasep and the Cofins to which the art refers. 64 of the Law No 9,430 of December 27, 1996 and the art. 34 of Law No 10,833 of December 29, 2003.
Art. 30. The provisions of the arts. 28 and 29 of this Act:
I-do not apply to sales made by opting companies by the Simple ;
II-apply to sales made by December 31, 2009.
CHAPTER V
ALL INCENTIVES TO THE MICRORREGIONS IN THE ACTING AREAS OF THE EXTINCT SUDENE AND SUDAM
Art. 31. Without prejudice to the other standards in force applicable to matter, for goods procured from the calendar year 2006 and until December 31, 2013, legal persons who have approved design for installation, enlargement, modernization or diversification framed in sectors of the economy considered priority for regional development, in less-developed microrregions located in the areas of acting of the extinct Sudene and Sudam, will be entitled:
I-the accelerated depreciation encouraged, for the purpose of calculating the tax on the income ;
II-at the discount, within 12 (twelve) months counted from the acquisition, of the credits of the Contribution to the PIS/Pasep and Cofins of which treat the inciso III of § 1st of the art. 3rd of the Law No 10,637 of December 30, 2002, the inciso III of § 1st of the art. 3rd of the Law No 10,833 of December 29, 2003 and § 4th of the art. 15 of Law No 10,865 of April 30, 2004 in the acquisition hypothesis of new, regulation-related machinery, apparatus, instruments and equipment intended for incorporation to its immobilized asset.
§ 1st The microrregions achieved as well as the limits and conditions for the fruition of the benefit referred to in this article will be defined in regulati
§ 2nd The fruition of that benefit is conditional on the fruition of the benefit of which it treats art. 1st of Provisional Measure on 2.199-14, August 24, 2001.
§ 3rd The accelerated depreciated depreciation of which treats the caput of this article consists of the integral depreciation, in the year itself of the
§ 4th The accelerated depreciation quota, corresponding to the benefit, will constitute exclusion of the net profit for real profit determination purposes and will be written in the actual profit finding fiscal book.
§ 5th The total cumulative depreciation, including normal and accelerated, will not be able to to exceed the cost of acquiring the good.
§ 6th A from the period of ascertainment in which the limit of which is reached is reached in § 5th article, the value of the normal depreciation, recorded in commercial registration, will be added to the net profit for real profit determination effect.
§ 7th The credits of which it treats the inciso II of the caput of this article will be ascertained by the application, each month, of the aliquots referred to in the art caput. 2nd of Law No 10,637 of December 30, 2002, and in the art caput. 2nd of Law No 10,833 of December 29, 2003 on the value corresponding to 1/12 (one twelve avos) of the cost of purchasing the good.
§ 8th Unless authorisation expresses in law, the tax benefits of which this article does not they will be able to be enjoyed cumulatively with others of the same nature.
Art. 32. The art. 1st Provisional Measure on 2.199-14, August 24, 2001, passes in vigorous with the following essay:
" Art. 1st Without prejudice to the other standards in force applicable to the subject matter, from the 2000 calendar year, legal persons who have filed with protocol and approved until December 31, 2013 for installation, enlargement, modernization or diversification framed in sectors of the economy considered, in act of the Executive Power, priority for regional development, in the areas of acting of the extinction Superintendency of North East-Sudene Development and Superintendence of Development of the Amazon-Sudam, will be entitled to the 75% reduction (seventy-five per cent) of the income tax and additional, calculated on the basis of profit from the holding.
§ 1st The fruition of the tax benefit referred to in the caput of this article will give you from the subsequent calendar year to the one in which the project of installation, magnification, modernization or diversification enters into operation, second laudo exorted by the Ministry of National Integration until the last working day of the month of March of the calendar year subsequent to the beginning of the operation.
........................................................................................
§ 3rd The deadline for the fruition of the tax benefit will be 10 (ten) years, counted from the year-calendar start of its fruition.
........................................................................................ " (NR)
CHAPTER VI
OF THE INTEGRATED SYSTEM OF TAX PAYMENT AND CONTRIBUTIONS OF MICROENTERPRISES AND SMALL-SIZED BUSINESSES-SIMPLE
Art. 33. The arts. 2nd and 15 of the Act No 9,317 of December 5, 1996 pass vigorously with the following essay:
" Art. 2nd ........................................................................................
I-microenterprise the legal person who has earned, in the calendar year, gross revenue equal to or less than R$ 240,000.00 (two hundred and forty thousand reais) ;
II-small company the legal person that it has earned, in the calendar year, gross revenue exceeding R$ 240,000.00 (two hundred and forty thousand reais) and equal to or less than R$ 2,400,000.00 (two million and four hundred thousand reais).
........................................................................................ " (NR)
" Art. 15. ........................................................................................
........................................................................................
II-from the subsequent month to what it is inrace the exclusionary situation, in the hypotheses that they treat the incisos III to XIV and XVII to nineteenth of the art caput. 9th of this Act ;
........................................................................................
VI-from the subsequent calendar year to the of the science of the declaratory act of exclusion, in the cases of the incisos XV and XVI of the art caput. 9th of this Act.
........................................................................................
§ 5th In the assumption of the inciso VI of the caput of this article, shall be permitted to remain the legal person as opting by the Simple upon the proving, in the unit of the Brazilian Federal Revenue Service with jurisdiction over its tax domicile, of the debit discharge entered within the period up to 30 (thirty) days counted from the science of the declaratory act of exclusion. " (NR)
CHAPTER VII
DO INCOME TAX OF THE LEGAL PERSON-IRPJ AND THE SOCIAL CONTRIBUTION ON THE NET PROFIT-CSLL
Art. 34. The arts. 15 and 20 of the Act No. 9,249 of December 26, 1995, pass vigorously with the following essay:
" Art. 15. ........................................................................................
........................................................................................
§ 4th The percent that it treats this article will also be applied on the financial revenue of the legal person who operates real estate activities relating to land lower, real estate incorporation, construction of buildings intended for sale, as well as the sale of real estate built or acquired for resale, when arising from the commercialization of real estate and is ascertained by means of indices or coefficients provided for in contract. " (NR)
" Art. 20. ........................................................................................
§ 1st legal person submitted for profit presumed may, exceptionally, in relation to the 4th quarter-calendar quarter of 2003, opt for real profit, being final taxation for the presumed profit relative to the 3 (three) first trimester.
§ 2nd The percent of which treats the caput of this article will also be applied on the financial revenue for which it treats § 4th art. 15 of this Act. " (NR)
Art. 35. The art caput. First of Law No 11,051 of December 29, 2004, passes vigorously with the following essay:
" Art. 1st The legal persons taxed on the basis of real profit will be able to use credit for Social Contribution on Net Profit-CSLL, at the ratio of 25% (twenty-five per cent) on the accounting depreciation of machines, appliances, instruments and equipment, new, related in regulation, acquired between 1st October 2004 and December 31, 2006, intended for the immobilized asset and employed in the industrial process of the purchaser.
........................................................................................ " (NR)
Art. 36. It is the Minister of Finance authorized to institute, by a certain period, adjustment mechanism for the purpose of transfer pricing determination, in relation to that which has the art caput. 19 of the Act No 9,430 of December 27, 1996, as well as the methods of calculation specifying, applicable to export, so as to reduce impacts on the appreciation of the national currency in relation to other currencies.
Single Paragraph. The Secretary-General of the Federal Revenue Office of Brazil will be able to determine the application of the adjustment mechanism that treats the caput of this article to the hypotheses referred to in art. 45 of Law No 10,833 of December 29, 2003.
Art. 37. The difference between the value of the charge arising from the annual depreciation fees fixed by the Brazilian Federal Revenue Revenue and the value of the accounting burden arising from the annual depreciation rates fixed by the specific legislation applicable to the assets of the immobilized asset, except land, acquired or built by dealerships, permissionaries and authorized electric power generation, may be excluded from the net profit for the determination of real profit and calculation basis from CSLL.
§ 1st The provisions of the caput of this article apply only to new purchased goods or constructed as of the date of publication of this Act until December 31, 2013.
§ 2nd The difference between the values of the charges that it treats the caput of this article will be controlled in the fiscal book intended for the ascertaining of real profit.
§ 3rd The total cumulative depreciation, including accounting and fiscal, will not be able to to exceed the cost of the well-depreciated.
§ 4th A from the period of ascertainment in which the limit of which treats the § 3rd of this article, the value of the depreciation recorded in the commercial bookkeeping will be added to the net profit, for the purpose of the determination of the real profit and the calculation basis of the CSLL, with the concomitant low in the control account of the fiscal book of the real profit.
§ 5th The provisions of this article produces only tax effects, does not alter the assignments and skills set in the legislation for the National Electrical Energy Agency-ANEEL and will not be able to repertoire, directly or indirectly, in the increase in prices and tariffs of electrical power.
CHAPTER VIII
DO INCOME TAX OF THE PHYSICAL PERSON-IRPF
Art. 38. The art. 22 of the Act No 9,250 of December 26, 1995, passes vigorously with the following essay:
" Art. 22. It is exempt from income tax the earned capital gain in the disposal of goods and small value rights, whose unit price of disposal, in the month in which it takes place, is equal to or lower than:
I-R$ 20,000.00 (twenty thousand reais), in the case of disposal of traded shares in the over-the-counter market ;
II-R$ 35,000.00 (thirty-five thousand reais), in the remaining cases.
........................................................................................ " (NR)
Art. 39. It is exempt from the income tax the earned earned per physical person resident in the Country in the sale of residential real estate, provided that the disposal, within 180 (a hundred and eighty) days counted from the conclusion of the contract, apply the proceeds of the sale in the purchase of residential real estate located in the
§ 1st In the case of sale of more than 1 (one) real estate, the time limit referred to in this article shall be counted on from the date of conclusion of the contract for the 1a (first) operation.
§ 2nd A partial application of the proceeds from the sale will entail taxation of the gain proportionately to the value of the unapplied plot.
§ 3rd In the case of acquisition of more than one real estate, the exemption from which it treats this article apply for the capital gain corresponding only to the share employed in the acquisition of residential real estate.
§ 4th A non-compliance with the conditions set out in this article will impose on the requirement of the tax based on the capital gain, plus:
I-interest of live, calculated from the 2nd (second) subsequent month subsequent to the receipt of the value or parcel of the value of the real estate sold ; and
II-fine, of living or of office, calculated from the 2nd (second) month following that of the receipt of the value or share of the value of the real estate sold, if the tax is not paid up to 30 (thirty) days after the deadline of which it treats the chaput of this article.
§ 5th The taxpayer will only be able to enjoy the benefit that it treats this article 1 (one) time every 5 (five) years.
Art. 40. For the determination of the basis of calculation of the income tax incident on the capital gain on the occasion of the disposal, to any title, of real estate performed by physical person resident in the Country, reduction factors (FR1 and FR2) of the gain of ascertained capital.
§ 1st The tax calculation basis will correspond to the multiplication of the capital gain by the reduction factors, which will be determined by the following formulas:
I-FR1 = 1/1,0060m1, where "m1" corresponds to the number of mesh-calendar or fraction decorated between the date of acquisition of the real estate and the month of publication of this Act, including in the hypothesis of the disposal occurring in the said month ;
II-FR2 = 1/1,0035m2, where "m2" corresponds to the number of months-calendar or fraction decorated between the month following that of the publication of this Act or the month of the acquisition of the real estate, if later, and that of its disposal.
§ 2nd In the hypothesis of real estate acquired until December 31, 1995, the reduction factor that it treats the inciso I of § 1st of this article will be applied from 1st January 1996, without prejudice to the provisions of the art. 18 of Law No 7,713 of December 22, 1988.
CHAPTER IX
DA CONTRIBUTION TO THE PIS/PASEP AND THE COFINS
Art. 41. The § 8th of art. 3rd of the Act No 9,718 of November 27, 1998, passes the vigorous effect of the following inciso III:
" Art. 3rd ........................................................................................
........................................................................................
§ 8th ........................................................................................
........................................................................................
III-agricultural, as act of the Council National Monetary.
........................................................................................ " (NR)
Art. 42. The art. 3rd of Law No 10,485 of July 3, 2002, passes vigorously with the following essay:
" Art. 3rd ........................................................................................
........................................................................................
§ 3rd are subject to retention in the source of Contribution to PIS/Pasep and Cofins payments regarding the acquisition of auto parts contained in Annexes I and II of this Act, except pneumatic ones, when made by legal person manufacturer:
I-of parts, components or sets intended for the related products in art. 1st of this Act ;
II-of related products in art. 1st of this Act.
§ 4th The value to be withheld in the form of § 3rd of this article constitutes anticipation of the contributions due by the legal persons supplier and will be determined upon application, on the importance to be paid, of the percentage of 0.1% (one tenth per cent) for the Contribution to PIS/Pasep and 0.5% (five tenths per cent) for Cofins.
§ 5th The value held in quinzena should be collected up to the last working day of the quinzena subsequent to that in which the payment occurred.
........................................................................................
§ 7th The retention in the source of which it treats § 3rd of this article:
I-does not apply in the case of payment effected the legal person opting for the Integrated Tax Payment System and Contributions of Microbusinesses and Small Business Companies-Simple and the wholesalers wholesalers or retailer ;
II-achieves also the payments made by industrialization service in case of industrialization per order. " (NR)
Art. 43. The arts. 2nd, 3rd, 10 and 15 of the Act No 10,833 of December 29, 2003 pass vigorously with the following essay:
" Art. 2nd ........................................................................................
........................................................................................
§ 3rd Stay the Executive Power authorized to reduce to 0 (zero) and to re-establish the incident aliquot on gross revenue arising from the sale of chemical and pharmaceutical products, classified in Chapters 29 and 30, on products intended for use in hospitals, clinics and medical offices and dental, health campaigns undertaken by the Public Power, pathological anatomy laboratory, cytological or clinical analyses, classified in positions 30.02, 30.06, 39.26, 40.15 and 90.18, and on semen and embryos of heading 05.11, all of the Tipi.
........................................................................................ " (NR)
" Art. 3rd ........................................................................................
........................................................................................
VI-machines, equipment and other goods incorporated into the immobilized asset, acquired or manufactured for leasing to third parties, or for use in the production of goods for sale or in the provision of services ;
........................................................................................
§ 21. They do not integrate the value of machines, equipment and other goods manufactured for incorporation to the asset immobilized in the form of the inciso VI of this article the costs of which treat the incisos of § 2nd this article. " (NR)
" Art. 10. ........................................................................................
........................................................................................
XXVI-the revenues relative to the activities of repurchase of real estate, dismemberment or lotting of land, real estate incorporation and building construction intended for sale, when arising from long-term contracts affirmed before October 31, 2003 ;
XXVII-(VETADO)
........................................................................................ " (NR)
" Art. 15. ........................................................................................
........................................................................................
V-in the incisos VI, IX to XXVII of the caput and in the § § 1st and 2nd of the art. 10 of this Act ;
........................................................................................ " (NR)
Art. 44. The arts. 7th, 8th, 15, 28 and 40 of the Act No 10,865 of April 30, 2004 pass vigorously with the following essay:
" Art. 7th ........................................................................................
........................................................................................
§ 5th For the purpose of the provisions of § 4th of this article, does not include the parcel referred to in paragraph and of the inciso V of the art. 13 of the Supplementary Law on 87, September 13, 1996. " (NR)
" Art. 8th ........................................................................................
........................................................................................
§ 11. ........................................................................................
........................................................................................
II-products intended for use in hospitals, medical and dental clinics and consultation, health campaigns conducted by the Public Power and pathological anatomical, cytological or clinical analyses, classified under positions 30.02, 30.06, 39.26, 40.15 and 90.18 of NCM.
§ 12. ........................................................................................
........................................................................................
XIII-preparations of non-alcoholic compounds, classified under Code 2106.90.10 Ex 01 of Tipi, intended for the production of drinks by the industrial legal persons of the products referred to in 49 of Law No 10,833 of December 29, 2003.
........................................................................................ " (NR)
" Art. 15. ........................................................................................
........................................................................................
V-machines, equipment and other goods incorporated into the immobilized asset, acquired for leasing to third parties or for use in the production of goods for sale or in the provision of services.
........................................................................................ " (NR)
" Art. 28. ........................................................................................
........................................................................................
VII-preparations of non-alcoholic compounds, classified under Code 2106.90.10 Ex 01 of Tipi, intended for the production of drinks by the industrial legal persons of the products referred to in 49 of Law No 10,833 of December 29, 2003.
........................................................................................ " (NR)
" Art. 40. ........................................................................................
§ 1st For the purposes of the caput of this article, shall be deemed to be a preponderantly exporting legal person the one whose gross income arising from export to the outside, in the calendar year immediately preceding that of the acquisition, was equal to or higher than 80% (eighty per cent) of their total gross proceeds from the sale of goods and services in the same period, after excluding taxes and incident contributions on the sale.
........................................................................................ " (NR)
Art. 45. The art. 3rd of Law No 10,637 of December 30, 2002, passes vigorously with the following essay:
" Art. 3rd ........................................................................................
........................................................................................
VI-machines, equipment and other goods incorporated into the immobilized asset, acquired or manufactured for leasing to third parties or for use in the production of goods intended for sale or in the provision of services.
........................................................................................
§ 13. They do not integrate the value of machines, equipment and other goods manufactured for incorporation to the asset immobilized in the form of the inciso VI of this article the costs of which treat the incisos of § 2nd this article. " (NR)
Art. 46. The arts. 2nd, 10 and 30 of the Act No 11,051 of December 29, 2004 pass vigorously with the following essay:
" Art. 2nd (VETADO)
§ 1st (VETADO)
§ 2nd The provisions of this article apply to the acquisitions taken after 1st October 2004. " (NR)
" Art. 10. ........................................................................................
........................................................................................
III-for auto parts related in Attachments I and II of Law No 10,485, July 3, 2002:
a) in the inciso I of the art. 3rd of the Act No 10,485 of July 3, 2002 in the case of sale to the legal persons in it ; or
b) in the inciso II of the art. 3rd of the Act No 10,485 of July 3, 2002 in the case of sale to the legal persons in it ;
........................................................................................
§ 2nd A Contribution to PIS/Pasep and Cofins will focus on the gross income earned by the legal person executor of the order to the aliquots of 1.65% (an integer and sixty-five hundredths per cent) and 7.6% (seven whole and six tenths per cent), respectively.
§ 3rd For the purposes of this article, apply the concepts of industrialization by order of the Tax on Industrialized Products-IPI. " (NR)
" Art. 30. Cooperative credit and road transportation societies, in ascertaining the values due for Cofins and PIS-billing, will be able to exclude from the basis of calculation the tickets arising from the cooperative act, applying, in what couber, the willing on art. 15 of the Provisional Measure on 2.158-35, August 24, 2001, and other standards relating to agri-livestock and infrastructure cooperatives. " (NR)
Art. 47. It is vetoed the use of the credit of which they treat the inciso II of the art caput. 3rd of the Law No 10,637 of December 30, 2002 and the inciso II of the art caput. 3rd of Law No 10,833 of December 29, 2003 on the purchases of waste, waste or trims of plastic, of paper or paperboard, of glass, of iron or steel, of copper, of nickel, of aluminium, of lead, of zinc and tin, classified respectively in positions 39.15, 47.07, 70.01, 72.04, 74.04, 75.03, 76.02, 78.02, 79.02, and 80.02 of the Tax Incidence Table on Industrialized Products-TIPI, and other waste and metallic waste of Chapter 81 of Tipi.
Art. 48. The incidence of Contribution to PIS/Pasep and Cofins is suspended in the case of the sale of waste, waste or apparel that it treats art. 47 of this Act, for legal person who apure the income tax based on real profit.
Single Paragraph. The suspension that treats the caput of this article does not apply to sales effected by legal person opting for the Simple.
Art. 49. A requirement for Contribution to PIS/Pasep and Cofins incidents on revenue earned by manufacturer on sale the overseas company for delivery on national territory of packaging material to be fully used in the packaging of goods intended for export to the outside.
§ 1st A suspension that treats the caput of this article converts to aliquot 0 (zero) after the export of the packaged goods.
§ 2nd In the tax notes on sales with suspension that it treats the caput of this article should contain the expression "Output with suspension of the requirement of Contribution to PIS/Pasep and Cofins", with the corresponding legal device specification.
§ 3rd The benefit that it treats this article can only be enjoyed after serviced the terms and conditions set out in Regulation of the Executive Power.
§ 4th The legal person who, within 180 (a hundred and eighty) days, counted from the date on which it is carried out the sale operation, there is no export to the exterior of the goods packaged with the packaging material received with suspension of the requirement of the Contribution to PIS/Pasep and Cofins is obliged to the pickup of such contributions, plus interest and a fine of living, in the form of the law, counted from the said date of sale, in the condition of liable.
§ 5th On the assumption that the pick-up in the form of § 4th of this article is not being made, it shall be launch of craft, with interest application and the fine of which treats the art caput. 44 of Law No 9,430 of December 27, 1996.
§ 6th In the hypotheses that they treat § § 4th and 5th of this article, the legal person manufacturer of the packaging material shall be liable in solidarity with the legal person recipient of such products by the payment of the due contributions and their legal additions.
Art. 50. The suspension that it treats § 1st of the art. 14 of Law No 10,865 of April 30, 2004 also applies to imports of machinery, apparatus, instruments and equipment, new, for incorporation to the immobilized asset of the importing legal person.
§ 1st A suspension that treats the caput of this article converts to aliquot 0 (zero) after decorated 18 (eighteen) months of the incorporation of the good to the immobilized asset of the importing legal person.
§ 2nd The legal person importer who does not incorporate the good to his immobilized asset or resell the good before the deadline of which it treats § 1st of this article will collect the Contribution to the PIS/Paste-Import and the Cofins-Import, plus interest and fine of living, in the form of the law, counted from the registration of the Declaration of Import.
§ 3rd In the assumption that the pickup in the form of the § 2nd of this article is not being made, it shall be launch of the craft of contributions, plus interest and the fine of which treats the art caput. 44 of Law No 9,430 of December 27, 1996.
§ 4th The machines, appliances, instruments and equipment benefited by the suspension of requirement of contributions in the form of this article will be related to regulation.
Art. 51. The art caput. First of Law No 10,925 of July 23, 2004, it passes the vigorous effect of the following incisos:
" Art. 1st ........................................................................................
........................................................................................
XI-pasteurized fluid milk or industrialized, in the form of overasteurized, and milk powder, integral or skimmed, intended for human consumption ;
XII-cheeses type mussarela, mines, dish, cheese of garlic, ricotta and requeijion.
........................................................................................ " (NR)
Art. 52. It is instituted the Special Packaging Customs Regime referred to in paragraph (b) of the inciso II of the art caput. 51 of the Act No. 10,833 of December 29, 2003, which allows the ascertaining of the Contribution to PIS/Paste-Import and Cofins-Import using the predicted aliquots:
I-in paragraph b of the inciso II of the art caput. 51 of Law No 10,833 of December 29, 2003, in the case of importation of packaging intended for water and soft water envasement ;
II-in the incisos I and II of the art caput. 8th of Law No 10,865 of April 30, 2004 in the case of importation of packaging intended for the envasement of other products.
Single Paragraph. The Executive Power shall, in regulation, discipline the conditions necessary for the habilitation to the scheme of which it treats the caput of this article.
Art. 53. You can only qualify for the scheme that treats art. 52 of this Act the commercial legal person importing the packaging referred to therein to resell them directly to the industrial legal person.
Single Paragraph. The industrial legal person will be responsible in solidarity with the importing commercial legal person with respect to the payment of the Contribution to PIS/Paser-Import and Cofins-Import.
Art. 54. If in the registration of the Import Declaration-DI the importing commercial legal person, empowered to the regime that it treats art. 52 of this Act, unaware of the destination of packaging, the collection of the Contribution to PIS/Paste-Import and Cofins-Import will be carried out by estimation on the basis of the sales of the last quarter-calendar.
§ 1st ORunning pickup the lowest of Contribution for PIS/Paste-Import and the Cofins-Import, depending on the destination given to the packaging after its importation, the difference, in the period of ascertainment in which it is checked, will be collected from the National Treasury with the addition of interest on arrears and fine, of late or of office, calculated since the date of registration of the Import Declaration-DI.
§ 2nd If, during the calendar year, depending on the estimate, by 2 (two) periods of consecutive or 3 (three) alternation, the lowest of the Contribution to the PIS/Paste-Import and the Cofins-Import exceeds 20% (twenty per cent) of the due value, the importing commercial legal person will be excluded from the regime.
Art. 55. The sale or importation of machines and equipment used in the manufacture of papers intended for printing newspapers or papers classified under codes 4801.00.10, 4801.00.90, 4802.61.91, 4802.61.99, 4810.19.89 and 4810.22.90, all of Tipi, intended for the printing of periodicals, will be effected with suspension of the requirement:
I-from Contribution to PIS/Pasep and Cofins incidents on gross revenue from sale in the domestic market, when the said goods are acquired by industrial legal person for incorporation to their immobilized asset ; or
II-of the Contribution to PIS/Paser-Import and Cofins-Import, when the said goods are imported directly per industrial legal person for incorporation to their immobilized asset
§ 1st The benefit of the suspension that it treats this article:
I-applies only in the case of acquisitions or imports effected by legal person who auction, with the sale of the papers referred to in the caput of this article, value equal to or greater than 80% (eighty per cent) of their gross sales revenue of total papers ;
II-does not apply in the case of procurements or imports effected by legal persons opting for the Simple or have their recipes, in whole or in part, submitted to the cumulative incidence regime of Contribution to PIS/Pasep and Cofins ; and
III-may be enjoyed in the acquisitions or imports carried out until April 30, 2008 or until national production meets at 80% (eighty per cent) of domestic consumption.
§ 2nd The percentage of which treats the inciso I of § 1st of this article will be ascertained:
I-after excluded taxes and incident contributions on the sale ; and
II-considering the average obtained, from the start of use of the well acquired with suspension, during the period of 18 (eighteen) months.
§ 3rd The start-of-use period referred to in § 2nd this article may not be higher than 3 (three) years.
§ 4th The suspension that it treats this article converts in aliquot 0 (zero) after complying with the condition that it treats the inciso I of § 1st of this article, observed the time limits determined in § § 2nd and 3rd of this article.
§ 5th In the event that the incorporation of the good to the immobilized asset or its resale is not being made prior to the reduction to 0 (zero) of the aliquots, in the form of § 4th of this article, the unpaid contributions due to the suspension of which this article shall be due, plus interest and fine, of living or of office, in the form of the law, counted on from the date of the acquisition or registration of the Import Declaration-DI, in the condition of responsible, in relation to the Contribution to PIS/Pasep and the Cofins, or of taxpayer, in relation to the Contribution to PIS/Pasep-Import and to the Cofins-Import.
§ 6th In the tax notes on the sale of which it treats the inciso I of the caput of this article should see the expression "Sale-in with suspension of the requirement of Contribution to PIS/Pasep and Cofins", with the corresponding legal device specification.
§ 7th In the non-service assumption of the percentage of sale of roles set in the inciso I of § 1st of this article, the fine, of living or of office, as referred to in § 5th of this article, shall be applied on the value of the uncollected contributions, in proportion to the difference between that percentage of sale and the effectively achieved.
§ 8th The use of the benefit of the suspension that it treats this article:
I-shall be conditional on the fiscal regularity of the acquirer or importer of the machines and equipment, in relation to tributes and contributions administered by the Brazilian Federal Recipe ; and
II-will be disciplined by the Executive Power in regulation.
§ § 9th The machines and equipment benefited by the suspension of the requirement for contributions, in the form of this article will be related in regulation
Art. 56. The Contribution to PIS/Pasep and Cofins due by the producer or importer of petrochemical naphtha, incidents on gross revenue arising from the sale of that product to petrochemical plants, will be calculated, respectively, on the basis of the aliquots of 1% (one per cent) and 4.6% (four integers and six tenths per cent).
Art. 57. In the Contribution of Contribution to PIS/Pasep and Cofins in the non-cumulation regime, the petrochemical plant will be able to discount credits calculated at the aliquots of 1.65% (an integer and sixty-five hundredths per cent) and 7.6% (seven integers and six tenths per cent), respectively, arising from the acquisition or importation of petrochemical naphtha.
Single Paragraph. In the hypothesis of the petrochemical plant reselling the petrochemical naphtha acquired in the form of art. 56 of this Act or imported in the form of § 15 of the art. 8th of Law No 10,865 of April 30, 2004 Credit that it treats the caput of this article will be calculated by applying the aliquots of 1.0% (one per cent) to the Contribution to PIS/Pasep and 4.6% (four integers and six tenths per cent) for Cofins.
Art. 58. The art. 8th of Law No 10,865 of April 30, 2004, passes vigorously with the following essay:
" Art. 8th ........................................................................................
........................................................................................
§ 15. In the importation of petrochemical naphtha, when effected by petrochemical plants, the aliquots are from:
I-1.0% (one per cent), for Contribution for the Pis / Pasep-Importation; and
II-4.6% (four integers and six tenths per hundred), for the Cofins-Import. " (NR)
Art. 59. The art. 14 of the Act No 10,336 of December 19, 2001, passes vigorously with the following essay:
" Art. 14. They apply to petrochemical naphtha intended for the production or formulation of petrol or diesel the provisions of art. 4th of Law No 9,718 of November 27, 1998, and of the arts. 22 and 23 of the Act No 10,865 of April 30, 2004, focusing on specific aliquots:
I-fixed for diesel oil, when the naphtha petrochemical for intended for production or formulation exclusively of diesel oil ; or
II-fixed for petrol, when the naphtha petrochemical is intended for the production or formulation of diesel oil or gasoline.
§ 1st (Revogated).
§ 2nd (Revogated).
§ 3rd (Revogado). " (NR)
Art. 60. The industrial legal person or importer of products subject to the seal of control that it treats art. 46 of the Act No. 4,502 of November 30, 1964, may deduct from Contribution to PIS/Pasep or Cofins, due in each period of ascertainment, presumed credit corresponding to the compensation of costs of which it treats art. 3rd of Decree-Law No 1,437 of December 17, 1975, effectively paid in the same period.
Art. 61. The willing on art. 33, § 2nd, inciso I, of Decree-Law No 1,593 of December 21, 1977, also applies to the other products subject to the seal of control referred to in art. 46 of Law No 4,502 of November 30, 1964.
Art. 62. The percentage and the multipliers to which the art refers. 3rd of the Supplementary Law no 70, December 30, 1991, and the art. 5th of Law No 9,715 of November 25, 1998, pass 169% (one hundred and sixty-nine per cent) and 1.98 (one whole and ninety and eight hundredths), respectively.
Art. 63. The art. 8th of Law No 10,925 of July 23, 2004, passes vigorously with the following essay:
" Art. 8th ........................................................................................
§ 1st ........................................................................................
I-cerealist who cumulatively exerts the activities to clean, standardize, store and commercialize the products in natural plant origin, classified under codes 09.01, 10.01 a to 10.08, except those of codes 1006.20 and 1006.30, 12.01 and 18.01, all of NCM ;
........................................................................................ " (NR)
Art. 64. In sales made by distributor established outside the Franca Zone of Manaus-ZFM of alcohol for fuel purposes intended for consumption or industrialization in ZFM, the provisions of art apply. 2nd of Law No 10,996 of December 15, 2004.
§ 1st In the case of this article, Contribution to PIS/Pasep and Cofins will focus on sales effected by the acquirer legal person in the form of the caput of this article, to the aliquots of 1.46% (an integer and forty-six hundredths per cent) and 6.74% (six integers and seventy four hundredths).
§ 2nd The distributor, in the case of this article, is obliged to charge and collect, in the condition of substitute contributor, the Contribution to the PIS/Pasep and the Cofins due by the legal person of which it treats § 1st of this article.
§ 3rd For the purposes of § 2nd of this article, Contribution to PIS/Pasep and Cofins will be ascertained by the application of the aliquots of which it treats § 1st of this article on the sale price of the distributor.
§ 4th The legal person domiciled in ZFM that uses as an alcohol for purposes carburetor purchased with tax replacement, in the form of § § 2nd and 3rd of this article, you will be able to abater from Contribution to PIS/Pasep and Cofins, incidents on your billing, the value of these contributions collected by the substitute tax.
Art. 65. In sales made by producer, manufacturer or importer established outside the ZFM of the related products in the incisos I to VIII of § 1st of the art. 2nd of Law No 10,833 of December 29, 2003, intended for consumption or industrialization in ZFM, applies the provisions of art. 2nd of Law No 10,996 of December 15, 2004.
§ 1st In the case of this article, in the re-sales effected by the acquirer legal person in from the caput of this article Contribution to PIS/Pasep and Cofins will focus on the anticipated aliquots:
I-no art. 23 of Law No 10,865 of April 30, 2004 ;
II-in paragraph b of the inciso I do art. 1st and from art. 2nd of Law No 10,147 of December 21, 2000, with the essay given by the Law No 10,865 of April 30, 2004 ;
III-no art. First of Law No 10,485 of July 3, 2002, with the essay given by the Law No 10,865 of April 30, 2004 ;
IV-in the art caput. 5th of Law No 10,485 of July 3, 2002, with the essay given by the Law No 10,865 of April 30, 2004 ;
V-in the incisos I and II of the art caput. 3rd of the Law No 10,485 of July 3, 2002, with the essay given by the Law No 10,865 of April 30, 2004 ;
VI-no art. 52 of Law No 10,833 of December 29, 2003, and later amendments ;
VII-on art. 51 of Law No 10,833 of December 29, 2003 and later amendments.
§ 2nd The producer, manufacturer or importer, in the case of this article, is obliged to charge and collect, in the condition of substitute contributor, the Contribution to the PIS/Pasep and the Cofins due by the legal person of which it treats § 1st of this article.
§ 3rd The provisions of § 2nd this article does not apply to classified pharmaceutical products in positions 30.01, 30.03, 30.04, in items 3002.10.1, 3002.10.2, 3002.10.3, 3002.20.1, 3002.20.2, 3006.30.1 and 3006.30.2 and in codes 3002.90.20, 3002.90.92, 3002.90.99, 3005.10.10, 3006.60.00, all of Tipi.
§ 4th For the purposes of § 2nd of this article, Contribution to PIS/Pasep and Cofins will be ascertained by the application of the aliquots of which it treats § 1st of this article on the selling price of the producer, manufacturer or importer.
§ 5th The legal person domiciled in ZFM that uses as an insumo or incorporates to its asset permanent products purchased with tax substitution, in the form of § § 2nd and 4th of this article, you can abater from Contribution to PIS/Pasep and Cofins incidents on your billing the value of these contributions collected by the substitute tax.
§ 6th Do not apply the provisions of § § 2nd, 4th and 5th of this article in the case of sale of the products referred to in the incisos IV and V of § 1st of the art. 2nd Law No 10,833 of December 29, 2003 for automakers of vehicles.
Art. 66. (VETADO)
CHAPTER X
DO TAX ON INDUSTRIALIZED PRODUCTS-IPI
Art. 67. It is the authorised Executive Power to fix, for IPI relating to products classified under NCM codes 71.13, 71.14, 71.16 and 71.17, aliquots corresponding to the minimum established for the Tax on the Circulation of Goods and Services- ICMS, in the terms of the inciso VI of the 2nd Art. 155 of the Federal Constitution.
Single Paragraph. The IPI aliquots fixed in the form of the caput of this article will be uniform across the national territory.
Art. 68. The § 2nd of the art. 43 of the Act No 4,502 of November 30, 1964, passes vigorously with the following essay:
" Art. 43. ........................................................................................
........................................................................................
§ 2nd The indications of the caput of this article and of your § 1st will be made in the form of the regulation, and may be replaced by other elements that enable the classification and fiscal control of the products.
........................................................................................ " (NR)
Art. 69. It is extended until December 31, 2009 the duration of Law No 8,989 of February 24, 1995.
Single Paragraph. The art. 2nd and the art caput. 6th of the Act No 8,989 of February 24, 1995, pass vigorously with the following essay:
" Art. 2nd The exemption from the Tax on Industrialized Products-IPI that it treats art. First of this Act can only be used once, unless the vehicle has been acquired for more than 2 (two) years. " (NR)
" Art. 6th The disposal of the vehicle acquired under this Act and of Law No 8,199 of June 28, 1991 and of Law No 8,843 of January 10, 1994, before 2 (two) years counted from the date of its acquisition, to persons who do not meet the conditions and the requirements set out in the said legal diplomas will entail payment by the disposal of the dismissed tax, updated in the form of tax legislation.
........................................................................................ " (NR)
CHAPTER XI
TAX COLLECTION DEADLINES AND CONTRIBUTIONS
Art. 70. In relation to the generator facts occurring as of 1st January 2006, the collections of the Income Tax Withheld in the Source-IRRF and the Tax on Credit, Exchange and Insurance Operations, or Relatives to Securities or Securities-IOF will be checked in the following deadlines:
I-IRRF:
a) on the date of occurrence of the generator fact, in the case of:
1. income attributed to residents or domiciled abroad ;
2. payments to unidentified beneficiaries ;
b) up to the 3rd (third) business day subsequent to the decoration of occurrence of the generator facts, in the case of:
1. interest on equity and financial applications, including those assigned to residents or domiciled abroad, and capitalisation securities ;
2. prizes, including those distributed in the form of goods and services, obtained in contests and sorter of any kind and profits arising from these awards ; and
3. fine or any advantage, of which it treats art. 70 of Law No 9,430 of December 27, 1996 ;
c) up to the last business day of the month subsequent to the closure of the span period, in the case of income and capital gains distributed by real estate investment funds ; and
d) up to the last working day of the 1st (first) decential of the month subsequent to the month of occurrence of the generative facts, in the other cases ;
II-IOF:
a) up to the 3rd (third) business day subsequent to the decoration of occurrence of the generator facts, in the case of acquisition of gold, financial asset ; and
b) up to the 3rd (third) business day subsequent to the decential of collection or accounting registration of tax, in the other cases.
Single Paragraph. Exceptionally, in the hypothesis that it treats the paragraph d of the inciso I of the chaput of this article, in relation to the generator facts occurred:
I-in the month of December 2006, the recollments will be effected:
a) up to the 3rd (third) working day of the subsequent decential, for the actual generator facts occurring on the 1st (first) and 2nd (second) decendiums ; and
b) up to the last working day of the 1st (first) decor of the month of January 2007, for the facts generators occurring in the 3rd (third) decential ;
II-in the month of December 2007, the recollments will be effected:
a) up to the 3rd (third) business day of the 2nd (second) decential, for the generator facts occurring on the 1st (first) decon ; and
b) up to the last working day of the 1st (first) decor of the month of January 2008, for the facts generators occurring in the 2nd (second) and in the 3rd (third) decendial.
Art. 71. The § 1st of the art. 63 of the Act No 8,981 of January 20, 1995, passes vigorously with the following essay:
" Art. 63. ........................................................................................
§ 1st The tax of which treats this article will focus on the market value of the premium, on the date of distribution.
........................................................................................ " (NR)
Art. 72. The single paragraph of the art. 10 of the Act No 9,311 of October 24, 1996, passes vigorously with the following essay:
" Art. 10. ........................................................................................
Single Paragraph. The payment or retention and the pickup of the Contribution will be effected at a minimum of 1 (one) time per decenc. " (NR)
Art. 73. The § 2nd of the art. 70 of the Act No 9,430 of December 27, 1996, passes vigorously with the following essay:
" Art. 70. ........................................................................................
........................................................................................
§ 2nd The tax will be withheld on the date of payment or credit of the fine or advantage.
........................................................................................ " (NR)
Art. 74. The art. 35 of the Act No 10,833 of December 29, 2003, passes vigorously with the following essay:
" Art. 35. The values withheld in the fortnight, in the form of the arts. 30, 33 and 34 of this Act, should be collected from the National Treasury by the public body effecting the retention or, centrally, by the establishment matrix of the legal person, up to the last working day of the fortnight subsequent to that quinzena in which the payment to the legal person supplier of the goods or service provider has occurred. " (NR)
Art. 75. The art caput. 6th of Law No 9,317 of December 5, 1996, passes vigorously with the following essay:
" Art. 6th The unified payment of taxes and contributions due by the microenterprise and the small-sized company inscribed in the Simple will be made centrally up to the 20th (twentieth) day of the month subsequent to that in which there has been authentic raw revenue.
........................................................................................ " (NR)
CHAPTER XII
OF INVESTMENT FUNDS CONSISTING OF OPEN Supplementary Pension Entities And By Insurers And Funds FROM INVESTMENT TO REAL ESTATE RENTAL WARRANTY
Art. 76. Open supplementary pension entities and insurers will be able, as of 1st January 2006, to constitute investment funds, with segregated heritage, linked exclusively to supplementary pension plans or life insurance with coverage clause for survival, structured in variable contribution modality, by them marketed and administered.
§ 1st During the accumulation period, the remuneration of the mathemation allowance of benefits to grant, of the plans and insurance referred to in the caput of this article, it will be based on the profitability of the investment portfolio of the respective funds.
§ 2nd Investment funds that it treats the caput of this article will only be able to be administered by institutions authorised by the Securities-CVM Commission for the financial year of the securities portfolio administration.
Art. 77. The acquisition of plan or insurance framed in the structure envisaged in art. 76 of this Act shall be underwritten by the purchaser of shares of the linked investment funds.
§ 1st In the case of plan or collective insurance:
I-the acquirer legal person will also be a co-tist of the fund ; and
II-the contract or policy will contain clause with the periodicity in which the quotas acquired by the legal person shall have their entitlement transferred to the participants or insured persons.
§ 2nd The transfer of entitlement of which deals with the inciso II of § 1st of this article:
I-shall confer on the participants or insured the right to the realisation of rescues and to the portability of accumulated resources corresponding to quotas ;
II-does not characterize rescue for the purposes of Income Tax incidence.
§ 3rd of the provisions of the provisions of the inciso II of § 1st of this article, in the case of bankruptcy or extrajudicial settlement of legal person owner of quotas:
I-the entitlement of quotas linked to individualized participants or insured will be transferred to these ;
II-the entitlement of quotas not tied to any participant or insured person individualized will be transferred to all participants or insured in proportion to the number of shares owned by these, including those whose entitlement has been transferred to them on the basis of the inciso I of this paragraph.
Art. 78. The equity of the investment funds that it treats art. 76 of this Act does not communicate with that of the open entities of supplementary pension or insurance companies that constitute them, not by responding, nor even subsidally, by debts of these.
§ 1st In the case of bankruptcy or extrajudicial settlement of the open pension entity complementary or from the insurer society, the funds' equity will not integrate the respective missing or liquidated mass.
§ 2nd The assets and rights integral of the funds' heritage will not be able to be penned, hijacked, arrested or object of any other form of judicial constriction in debt arising from the open entity of supplementary pension or of the insurance company.
Art. 79. In the case of death of the participant or insured of the plans and insurance that it treats art. 76 of this Act, its beneficiaries will be able to opt for the rescue of quotas or for the receipt of benefit of continued character provided for in contract, regardless of the opening of an inventory or similar procedure.
Art. 80. Supplementary pension plans and life insurance with survival coverage clause marketed until December 31, 2005 could be adapted by the open provident entities of supplementary pension and insurers to the structure predicted in art. 76 of this Act.
Art. 81. The willing on art. 80 of this Act does not affect the right of participants and insured persons to the portability of accumulated resources for other plans and insurance, structured or not in the terms of art. 76 of this Act.
Art. 82. The grant of benefit of continued character per plan or structured insurance in the form of art. 76 of this Act will impose on the transfer of ownership of the funds from the funds to which the respective plan or insurance is bound for the supplementary pension entity or the holding company responsible for the concession.
Single Paragraph. The transfer of quota entitlement from which it treats the caput of this article does not characterize rescue for the purposes of the Income Tax.
Art. 83. It applies to the plans and insurance that it treats art. 76 of this Act the provisions of art. 11 of the Law No 9,532 of December 10, 1997, and in the arts. 1st to 5th and 7th of Law No 11,053 of December 29, 2004.
Single Paragraph. It is responsible for the retention and collection of taxes and contributions incidents on the applications made in the investment funds of which it treats art. 76 of this Act the open entity of supplementary pension or the insurance company that markets or administer the plan or insurance framed in the structure provided for in the aforementioned article, as well as by the fulfilment of ancillary obligations arising from that responsibility.
Art. 84. It is provided to the supplementary pension plan participant framed in the structure provided for in art. 76 of this Act the offer, as a guarantee of real estate financing, of quotas of its ownership of the funds of which it treats the said article.
§ 1st The provisions of this article apply also:
I-the Individual Programmed Retirement Fund cotists-FAPI ;
II-to insured life insurance holders with coverage clause for survival framed in the intended structure in art. 76 of this Act.
§ 2nd The faculty mentioned in the caput of this article applies only to funding real estate taken in financial institution, which may be linked or not to the operator of the plan or insurance.
Art. 85. It is vetoed to open entities of supplementary pension and to insurers the imposition of restrictions on the exercise of the faculty mentioned in art. 84 of this Act, even if real estate financing is taken in unlinked financial institution
Art. 86. The guarantee that it treats art. 84 of this Act will be the subject of specific contractual instrument, signed by the participant or insured, by the open entity of supplementary pension or insurer society and by the financial institution.
Single Paragraph. The specific contractual instrument referred to in the caput of this article will be considered, for all legal purposes, as an integral part of the benefits plan or policy, as per the case.
Art. 87. The real estate finance operations that count on the warranty mentioned in art. 84 of this Act will be contracted with life insurance with death coverage and permanent disability.
Art. 88. Institutions authorised by the Securities and Exchange Commission for the exercise of the securities portfolio administration and securities shall be permitted to constitute investment funds allowing the assignment of their shares in real estate rental guarantee.
§ 1st The assignment of which treats the caput of this article shall be formalized, upon registration before the administrator of the fund, by the holder of the quotas, by means of a trustee term accompanied by 1 (one) via the lease contract, constituting, in favor of the trustee creditor, the resolution of the quotas.
§ 2nd In the assumption that the vendor is not the lessee of the located real estate, you should also sign the rental or additive contract, in the quality of guarantor.
§ 3rd The assignment in guarantee that it treats the caput of this article constitutes a fiduciary regime on the ceded quotas, which become unavailable, inalienable and impentable, becoming the financial institution administrator of the fund its fiduciary agent.
§ 4th The lease agreement shall mention the existence and conditions of the assignment that it treats the caput of this article, including for its duration, which may be by a specified or indeterminate time frame.
§ 5th In the hypothesis of automatic extension of the lease contract, the transferor will remain responsible for all its effects, even if it has not been annuated in the contractual additive, and may, however, exonerate the guarantee, at any time, upon notification to the lessor, the lessee and the fund administrator, in minimum advance notice of 30 (thirty) days.
§ 6th In the living hypothesis, the trustee creditor shall notify the lessee and the transferor, if a distinguished person, communicating the 10 (ten) days deadline for full payment of the debt, under penalty of excuses extrajudicial of the warranty, in the form of § 7th of this article.
§ 7th Not occurring the full payment of the debt within the time limit fixed in § 6th of this article, the creditor may apply to the fiduciary agent to transfer to him, in full, exclusive and irrevocable character, the entitlement of sufficient quotas for his discharge, without prejudice to the eviction and demand action, by means of the difference eventually existing, in the assumption of insufficient warranty.
§ 8th A excuses under the guarantee shall be the responsibility of the trust creditor by the injury caused, without prejudice to the return of the quotas or the corresponding value, duly updated.
§ 9th The fiduciary agent does not respond by the effects of the provisions of § § 6th and 7th of this article, except in the hypothesis of proven dolo, ma-faith, simulation, fraud or negligence, in the exercise of the fund administration.
§ 10. It is responsible for the retention and collection of taxes and incident contributions on the applications made in the investment funds of which it treats the caput of this article the institution that administer the fund with the structure provided for in this article article, as well as by the fulfillment of ancillary obligations arising from that responsibility.
Art. 89. The arts. 37 and 40 of the Act No 8,245 of October 18, 1991 pass on the following addition of the following incisos:
" Art. 37. ........................................................................................
........................................................................................
IV-fiduciary cession of fund shares of investment.
........................................................................................ " (NR)
" Art. 40. ........................................................................................
........................................................................................
VIII-exoneration of warranty consisting of investment fund shares ;
IX-liquidation or closure of the fund of investment of which treats the inciso IV of the art. 37 of this Act. " (NR)
Art. 90. It is incumbent on the Central Bank of Brazil, the Securities Commission and the Superintendence of Private Insurance, within the framework of their respective assignments, to have on the supplementary criteria for the regulation of this Chapter.
CHAPTER XIII
DA TAXATION OF BENEFIT PLANS, INSURANCE AND PENSION INVESTMENT FUNDS OF PREVIDENTIAL CHARACTER
Art. 91. The Act No 11,053 of December 29, 2004 passes vigorously with the following changes:
" Art. 1st ........................................................................................
........................................................................................
§ 6th The options mentioned in § 5th of this article shall be exercised until the last working day of the month subsequent to that of the admission to benefits plans operated by supplementary pension entity, by insurance company or in FAPI and will be irreparable, even in the hypotheses of portability of resources and transfer of participants and their reservations.
§ 7th For the participant, insured or quotist that there is admission to the benefit plan by November 30, 2005, the option of which it treats § 6th of this article should be exercised by the last working day of the month of December 2005, permitted in this time, exceptionally, the reprosection of the option for those who joined the said plan between 1st of January and July 4, 2005. " (NR)
" Art. 2nd ........................................................................................
........................................................................................
§ 2nd The option that it treats this article should be formalized by the participant, insured or quotistic, to the respective supplementary pension entity, insurance company, or to the FAPI administrator, as the case may be, until the last working day of the month of December 2005.
........................................................................................ " (NR)
" Art. 5th ........................................................................................
Single Paragraph. The provisions of this article shall apply to the administrative funds constituted by the closed entities of supplementary pension and to the provisions, technical reserves and funds of the assistecial plans of which it treats the art. 76 of the Supplementary Law on 109, May 29, 2001. " (NR)
Art. 92. The art caput. 8th of Law No 9,311 of October 24, 1996, passes in addition to the following inciso IX:
" Art. 8th ........................................................................................
........................................................................................
IX-in the releases relating to the transfer of technical reserves, funds and previdual character benefit plan provisions between supplementary pension entities or insurers, including in the form of societal reorganization, provided that:
a) there is no availability of resources for the participant, nor change in the entitlement of the plan ; and
b) the transfer is effected directly between plans or between managers of plans.
........................................................................................ " (NR)
Art. 93. The taxpayer who has made payment of tributes and contributions based on art. 5th of the Provisional Measure at 2,222, September 4, 2001, in value lower than due, may discharge the remaining debit until the last working day of the month of December 2005, with the incidence of fine, living or of office, as per the case, as well as with the incidence of interest equivalent to the benchmark rate of the Special Settlement and Custody System-Selic, for federal securities, accumulated monthly, calculated from the month following that of the salary and 1% (one per cent) in the month of the payment.
§ 1st The payment carried out in the form of the caput of this article will entail the extinction of the credits tributaries pertaining to the generative facts to him related, albeit already constituted, enrolled or not in active debt.
§ 2nd The Executive Power shall discipline, in regulation, the provisions of this article.
Art. 94. Supplementary pension entities, insurers and Individual Scheduled Retirement Funds-FAPI that, for enjoyment of the intended benefit in art. 5th of the Provisional Measure No 2,222 of September 4, 2001, made payment of the tributes and contributions in the form there established and given up on individual lawsuits should prove, before the Federal Revenue Station of Brazil its jurisdiction, the desistance of the collective legal actions, as well as the waiver of any allegation of law to them relative, in an irredempable and irrevocable manner, until the last working day of the month of December 2005.
Single Paragraph. The benefit mentioned in the caput of this article will take effect as long as there is no judicial approval of the application, becoming final with the said type-approval.
Art. 95. In the non-scheduled benefit payment hypothesis offered on predictive character benefit plans, structured in the defined contribution modalities or variable contribution, after the participant's option by the scheme of taxation of which it treats art. First of Law No 11,053 of December 29, 2004, it will focus income tax on the aliquot:
I-of 25% (twenty-five per cent), when the accumulation period is less than or equal to 6 (six) years ; and
II-predicted in the inciso IV, V or VI of the art. First of Law No 11,053 of December 29, 2004, when the accumulation period is more than 6 (six) years.
§ 1st The willing in the caput of this article applies, too, to the unscheduled benefit granted by the benefits plans whose participants have made the option by the taxation scheme referred to in the caput of this article, in the terms of the art. 2nd of Law No 11,053 of December 29, 2004.
§ 2nd For the purposes of this article and of the definition of the aliquot of income tax incident on the subsequent instalments, the accumulation term continues to be counted after payment of the 1a (first) benefit, by importing in the progressive reduction of the applicable aliquot on the basis of the duration of the term of payment of benefits, in the form defined in act of the Brazilian Federal Revenue Act, the Supplementary Security Secretary and the Private Insurance Superintendency.
CHAPTER XIV
OF PREVIDENTIAL DEBIT PARCELEMENT OF MUNICIPALITIES
Art. 96. The Municipalities will be able to parcelain their debits and those of responsibility of municipal authorities and foundations concerning the social contributions of which they treat points to and c of the single paragraph of the art. 11 of the Act No 8,212 of July 24, 1991, with due until September 30, 2005, by up to 240 (two hundred and forty) monthly and consecutive instalments.
§ 1st The débitos referred to in the chaput of this article are those originating in contributions social and corresponding ancillary obligations, consisting of or not, enrolled or not in active debt, albeit in an already assisted fiscal execution stage, or which have been the subject of prior parcelic, not fully quipped, yet cancelled for lack of payment.
§ 2nd the still unconstituted débites should be confessed, in an unretreatable manner and irrevocable.
§ 3rd The debits of which treat the caput and § § 1st and 2nd this article, with maturity up to 31 million December 2004, arising from discounted contributions from the insured persons, avultation worker and individual taxpayer, as well as sub-rogation and of retained or discounted imports, referred to in the Act No. 8,212 of July 24, 1991, can be parceled in up to 60 (sixty) monthly and consecutive installments.
§ 4th Case the monthly provision is not paid on the due date, will be retained and repassed to the Brazilian Federal Revenue Fund of the Municipalities' Participation Fund sufficient for their discharge, plus the interest provided for in the art. 99 of this Act.
§ 5th The values paid by Municipalities concerning the parcelation object of this Act will not be included in the limit referred to in § 4th of art. 5th of Law No 9,639 of May 25, 1998, with the essay given by the Provisional Measier No 2.187-13 of August 24, 2001.
§ 6th The option by the parceling will be formalized by December 31, 2005, in the Recipe Federal of Brazil, who shall take responsibility for the collection of the benefits and control of the credits originating in the parcelings granted.
Art. 97. The debits will be consolidated by Municipality on the date of the application for the parcelial, reducing the values regarding interest of living in 50% (fifty per cent).
Art. 98. The debits to which the art refers. 96 will be parceled in monthly instalments equivalent to:
I-at minimum, 1.5% (an integer and five tenths per cent) of the monthly average of revenue municipal liquid current ;
II-(VETADO)
Art. 99. The value of each monthly instalment, on the occasion of payment, will be increased by interest equivalent to the benchmark rate of the Special Settlement and Custody Special System-Selic for federal securities, accumulated monthly from the 1st (first) day of the month subsequent to that of the consolidation of the debit until the last business day of the month prior to that of payment, and of 1% (one per cent) in the month of payment of the respective instalment.
Art. 100. For the parcelation object of this Act, the following conditions will be observed:
I-the percent of 1.5% (an integer and five tenths per cent) will be applied over the average Net Current Revenue relating to the year prior to the maturity of the benefit, published in accordance with the forecast in the arts. 52, 53 and 63 of the Supplementary Law no 101 of May 4, 2000 ;
II-for the purposes of calculating monthly instalments, Municipalities force themselves to refer to the Federal revenue from Brazil the demonstration of net current revenue of which treats the inciso I of the art caput. 53 of the Supplementary Law no 101, May 4, 2000, until the last working day of the month of February each year ;
III-the lack of presentation of the information to which the inciso II of the caput refers article will entail, for the purposes of ascertaining and collecting the monthly provision, the application of the variation in the General Price Index, Internal Availability-IGP-DI, increased interest of 0.5% (five tenths per cent) to the month, on the latest current revenue net published pursuant to the legislation.
§ First For the purpose of the provisions of this article, to benefits due in January, February and March of each year will apply the limits used in the previous year, pursuant to the inciso I of the caput of this article.
§ 2nd For the purposes provided for in this Act, it is understood as net current revenue that defined in the terms of the art. 2nd of the Supplementary Law no 101 of May 4, 2000.
Art. 101. The benefits will be required on the last working day of each month, starting in the month subsequent to the formalization of the application for parceling.
§ 1st In the period between the formalization of the application for parceling and the month consolidation, the Municipality is expected to collect monthly the minimum benefits corresponding to the values provided for in the inciso I of the art. 98 of this Act, under penalty of rejection of the application.
§ 2nd The application is confirmed with the payment of the 1a (first) provision in the form of § 1st of this article.
§ 3rd A from the month following the consolidation, the value of the benefit will be obtained by means of division of the amount of the debit debit, deducted the values of the minimum benefits collected under § 1st of this article, by the number of remaining benefits, observed the minimum and maximum values set out in the art. 98 of this Act.
Art. 102. The concession of the parceling object of this Act is conditioned:
I-to the presentation by the Municipality, on the date of formalization of the application, concerning the ascertainment of Municipal Net Current Revenue in the form of the provisions of the Supplementary Law no 101 of May 4, 2000, regarding the 2004 calendar year ;
II-to the adimpletion of the due obligations after the date referred to in the art caput. 96 of this Act.
Art. 103. The parceling that treats this Act will be rescinded in the following hypotheses:
I-inadimplement for 3 (three) consecutive months or 6 (six) alternating months, which first occur ;
II-inaddition of current obligations regarding the contributions of which it treats art. 96 of this Act ;
III-not supplementation of the value of the provision in the form of § 4th art. 96 of this Act.
Art. 104. The Executive Power shall discipline, in regulation, the acts necessary for the execution of the provisions of the arts. 96 a to 103 of this Act.
Single Paragraph. The debits referred to in the caput of this article will be consolidated within the framework of the Brazilian Federal Revenue Revenue.
Art. 105. (VETADO)
CHAPTER XV
DA TAX DISONERATION OF BOVINOCULTURE
Art. 106. (VETADO)
Art. 107. (VETADO)
Art. 108. (VETADO)
CHAPTER XVI
GENERAL PROVISIONS
Art. 109. For the purposes of the provisions of subparagraphs b and c of the inciso XI of the art caput. 10 of the Act No. 10,833 of December 29, 2003, the price adjustment depending on the cost of production or the index variation that reflects the weighted variation of the costs of inputs used, pursuant to the inciso II of § 1st of art. 27 of the Act No 9,069 of June 29, 1995 shall not be considered for the purposes of the uncharacterization of the predetermined price.
Single Paragraph. The provisions of this article apply since 1st November 2003.
Art. 110. For the purpose of determining the basis of Contribution calculation for PIS/Pasep, Cofins, IRPJ and CSLL, financial institutions and the other institutions authorized to function by the Central Bank of Brazil must compute as revenue or expenses incurred in the operations carried out in future settlement markets:
I-the difference, ascertained on the last business day of the month, between the changes in rates, the prices or of the contracted indices (curves difference), the balance being ascertained on the occasion of the settlement of the contract, the assignment or closure of the position, in the cases of:
a) swap and term ;
b) future and other derivatives with daily or periodical financial adjustments of positions whose assets underlying the contracts are spot interest rates or fixed income instruments for which the ascertainment of the criterion laid down in this incision is possible ;
II-the result of the algebraic sum of the adjustments ascertained monthly, in the case of markets referred to in paragraph b of the inciso I of the caput of this article whose assets underlying the contracts are goods, currencies, variable income assets, interest rates to term or any other asset or economic variable for which it is not possible adopt the criterion provided for in the said inciso ;
III-the result ascertained in the liquidation of the contract, the assignment or closure of the position, in the case of options and other derivative.
§ 1st The Executive Power shall discipline, in regulation, the provisions of this Article, and may, inclusive, to determine that the value to be recognized monthly, in the hypothesis that it treats point b of the inciso I of the chaput of this article, is calculated:
I-by the scholarship in which the contracts were negotiated or registered ;
II-as long as information is not available that treats the inciso I of this chaput article, in accordance with the criteria established by the Central Bank of Brazil.
§ 2nd When the operation is carried out on the counter market, only the recognition of expenses or losses if the operation has been registered in a system that has criteria for afering whether prices, opening or closing the position, are consistent with market prices.
§ 3rd In the case of hedging operations carried out in future settlement markets on scholarships in the exterior, the revenues or expenses of which it treats the caput of this article will be appropriate by the result:
I-of the algebraic sum of the adjustments ascertained monthly, in the case of contracts subject to adjusts of positions ;
II-earned in the liquidation of the contract, in the case of the other derivatives.
§ 4th For the purpose of determining the calculation basis of the Contribution to PIS/Pasep and the Related: Cofins, is vetoed the recognition of expenses or of ascertained losses in operations carried out in off-exchange markets abroad.
§ 5th Adjustments will be made in the tax book intended for the ascertainment of real profit.
Art. 111. The art. 4th of Law No 10,931 of August 2, 2004, passes vigorously with the following essay:
" Art. 4th ........................................................................................
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§ 2nd The payment of tributes and contributions in the form of the provisions in the caput of this article shall be deemed final, failing to generate, in any hypothesis, right to restitution or compensation with whatever is ascertained by the incorporator.
§ 3rd The revenue, costs and own expenses of the incorporation subject to taxation in the form of this article should not be computed in the ascertaining of the bases of calculation of the tributes and contributions of which treats the caput of this article due by the embedding by virtue of its other activities business, including unaffected incorporations.
§ 4th For the purposes of the provisions of § 3rd article, the indirect costs and expenses paid by the incorporator in the month will be appropriate to each incorporation in the same proportion represented by the direct costs of incorporation, in relation to the total direct cost of the incorporator, understood as the sum of all direct costs of all the incorporations and that of other activities exerted by the incorporator.
§ 5th The option by the special taxation scheme obligates the taxpayer to make the collection of the tributes, in the form of the caput of this article, from the month of the option. " (NR)
Art. 112. The Minister of State for Finance will be able to create, at the Contributions Councils of the Ministry of Finance, Special Turmas, of temporary character, with jurisdiction for trial of processes involving reduced values or recurrent matter or of low complexity.
§ 1st Turmas that it treats the caput of this article will be parity, composed for 4 (four) members, being 1 (one) advisor Speaker, Representative of the Farm, and 3 (three) advisers with pro tempore tenure, assigned among alternate advisors.
§ 2nd Special Turmas to which this article refers will be able to function in the cities where they are found the Superintendencies of the Federal Revenue of Brazil.
§ 3rd The Minister of State of the Finance shall discipline the provisions of this article, including as to the definition of the subject matter and the value referred to in the caput of this article and the operation of the Special Turmas.
Art. 113. The Decree no 70,235, of March 6, 1972, passes the vigorous addition of art. 26-A and with the following essay for the arts. 2nd, 9th, 16 and 23:
" Art. 2nd ........................................................................................
Single Paragraph. The acts and procedural terms referred to in the caput of this article may be referred electronically or presented in magnetic medium or equivalent, as disciplined in act of the tax administration. " (NR)
" Art. 9th ........................................................................................
§ 1st The autos of infraction and notifications of launch of which treats the caput of this article, formalized in relation to the same passive subject, may be the subject of a single process, when the proven of the illicit relies on the same evidence.
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" Art. 16. ........................................................................................
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V-if the impugned matter has been submitted to judicial appreciation, and a copy of the petition should be joined.
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" Art. 23. ........................................................................................
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III-by means electronic, with proof of receipt, upon:
a) submission to the subject's tax domicile passive ; or
b) registration in magnetic medium or equivalent used by the passive subject.
§ 1st When it will result in impair one of the means provided in the caput of this article, the subpoena can be made by published edition:
I-at the address of the tax administration in the internet ;
II-in addiction, franchised to the public, from body in charge of the subpoena ; or
III-a single time, in press organ local officer.
§ 2nd ........................................................................................
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III-if by means electronic, 15 (fifteen) days counted from the recorded date:
a) on the delivery voucher at home taxation of the taxable person ; or
b) in the magnetic medium or equivalent used by the passive subject ;
IV-15 (fifteen) days after publication of edital, if this is the medium used.
§ 3rd The intimate means provided for in the incisos of the caput of this article are not subject to order of preference.
§ 4th For subpoena purposes, consider tax domicile of the taxable person:
I-the postal address by it provided, to cadastral purposes, to the tax administration ; and
II-the electronic address to it assigned by tax administration, provided that authorized by the taxable person.
§ 5th The electronic address that it treats this article will only be implemented with express consent of the taxable subject, and the tax administration will inform you of the standards and conditions of its use and maintenance.
§ 6th The changes made by this article will be disciplined in act of the tax administration. " (NR)
" Art. 26-A. The Higher Chamber of Tax Resources of the Ministry of Finance-CSRF may, at the initiative of its members, the Chairs of the Contributions Boards, the Secretary of the Federal Revenue Office or the National Farm Attorney General, approve proposal of sudden their repeated and uniform decisions.
§ First In accordance with the matter constituting the your object, the sudden will be appreciated by one of the Turmas or the CSRF Plene.
§ 2nd The sucker who obtains 2/3 (two-thirds) of the votes from either Turma or the Pleno will be submitted to the Minister of State for Finance, after assent of the Attorney General of the National Farm, heard the Brazilian Federal Revenue Office.
§ 3rd After the approval of the Minister of State of Farm and publication in the Official Journal of the Union, the sudden will have binding effect on the Federal Tributary Administration and, within the administrative process, to taxpayers.
§ 4th The sucker can be reviewed or cancelled by proposals from the Presidents and Vice-Chairs of the Contributions Councils, the Attorney General of the National Farm Office or the Secretary of the Federal Revenue Office, obeyed the procedures laid down for its edition.
§ 5th The procedures for dealing with this article will be disciplined in the internal regiments of the Contributions Boards and the Ministry of Finance's Superior Board of Taxes. "
Art. 114. The art. 7th of Decree-Law No 2,287 of July 23, 1986, passes vigorously with the following essay:
" Art. 7th Brazilian Federal Revenue, before proceeding to restitution or taxation of tributes, should check whether the taxpayer is debtor to the National Farm.
§ 1st Exiting debit on behalf of the taxpayer, the value of the refund or compensation will be compensated, in whole or in part, with the value of the debit.
§ 2nd Existing, pursuant to the Act No 5,172, of October 25, 1966, debit on behalf of the taxpayer, in relation to the social contributions provided for in points to, b and c of the sole paragraph of art 11 of Law No 8,212 of July 24, 1991, or the contributions instituted as a replacement and in relation to the Active Debt of the National Social Insurance Institute-INSS, the value of restitution or rebirth will be compensated, total or partially, with the value of the debit.
§ 3rd joint Ato of the Ministries of the Farm and of Social Security shall establish the standards and procedures necessary for the application of the provisions of this article. " (NR)
Art. 115. The art. 89 of the Act No 8,212 of July 24, 1991-Organic Law of Social Security, passes the vigorous effect of the following paragraph 8th:
" Art. 89. ........................................................................................
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§ 8th Verified the existence of debit in name of the taxable person, the value of the refund shall be used to extinguish it, in whole or in part, upon compensation. " (NR)
Art. 116. The art. 8o-A of the Act No 10,336 of December 19, 2001, passes vigorously with the following essay:
" Art. 8o-A. The value of Cide-Fuel paid by the seller of liquid hydrocarbons not intended for the formulation of petrol or diesel may be deducted from the values due by the acquirer legal person of these products, in respect of tributes or contributions administered by the Brazilian Federal Revenue Revenue, in the terms, limits and conditions set out in regulation.
§ 1st A legal person importer of the products of which this article covers the caput of this article not intended for the formulation of petrol or diesel may deduct from the values of the tributes or contributions administered by the Brazilian Federal Revenue, in the terms, limits and conditions set out in regulation, the value of Cide-Combustible paid on importation.
§ 2nd Applies the provisions in this article only to liquid hydrocarbons used as an insumo by the acquiring legal person. " (NR)
Art. 117. The art. 18 of the Act No 10,833 of December 29, 2003, passes vigorously with the following essay:
" Art. 18. ........................................................................................
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§ 4th It will also be required secluded fine on the total value of the unduly compensated debit, when the compensation is deemed not to be declared in the hypotheses of the inciso II of § 12 of the art. 74 of the Act No 9,430 of December 27, 1996, applying the expected percentage points:
I-in the inciso I of the art caput. 44 of Law No 9,430 of December 27, 1996 ;
II-in the inciso II of the art caput. 44 of the Act No 9,430 of December 27, 1996 in the cases of evident intent to fraud, defined in the arts. 71, 72 and 73 of the Act No 4,502 of November 30, 1964, regardless of other administrative penalties or criminal cabin.
§ 5th Applies the provisions of the § 2nd Art. 44 of the Law No 9,430 of December 27, 1996, at the hypotheses provided for in § 4th of this article. " (NR)
Art. 118. The § 2nd of the art. 3rd, the art. 17 and the art. 24 of the Act No. 8,666 of June 21, 1993, pass vigorously with the following essay:
" Art. 3rd ........................................................................................
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§ 2nd ........................................................................................
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IV-produced or provided by companies that invist in research and technology development in the Country.
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" Art. 17. ........................................................................................
I- ........................................................................................
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g) legitimisation procedures of possession that treats the art. 29 of Law No 6,383 of December 7, 1976, upon initiative and deliberation of the organs of the Public Administration in whose legal jurisdiction shall include such attribution ;
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§ 2nd The Administration will also be able to grant title of property or real right of use of real estate, dispensed tender, when the use is intended:
I-the other body or entity of the Administration Public, whatever the location of the moveable ;
II-the physical person who, in the terms of law, regulation or normative act of the competent organ, there is implemented the minimum crop and housing requirements on rural area situated in the region of the Legal Amazon, defined in art. 2nd of Law No 5,173 of October 27, 1966, superior to the legally passable of possession of possession referred to in paragraph g of the inciso I of the caput of this article, met the limits of area defined by normative act of the Executive Power.
§ 2o-A. The hypotheses in paragraph g of the inciso I of the caput and the inciso II of the 2nd of this article shall be exempted from legislative authorization, however subject to the following conditionings:
I-application exclusively to the areas in which the particular detention is proven prior to the 1st December 2004 ;
II-submission to the other requirements and impediments to the legal and administrative regime of the destination and land regularisation of public lands ;
III-sealing of concessions for hypotheses of uncontemplated exploitation in agrarian law, public land destination laws, or in the legal or administrative norms of ecological-econo-economic zoning ; and
IV-automatic termination forecast of the concession, dispensed notification, in the event of a statement of utility, or public need or social interest.
§ 2o-B. The hypothesis of the inciso II of the § 2nd article:
I-only apply for real estate situated in zone rural, not subject to sealing, impediment or inconvenience to their exploitation upon agroanian activities ;
II-is limited to areas up to 500 (five hundred) hectares, vetoed the bidding waiver for areas higher than that limit ; and
III-can be cumulated with the quantitative of area arising from the figure provided for in paragraph g of the inciso I of the caput of this article, up to the limit laid down in the inciso II of this paragraph.
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" Art. 24. ........................................................................................
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XXVII-for the supply of goods and services, produced or provided in the Country, which cumulatively involve high technological complexity and national defence, upon opinion of commission specially designated by the maximum authority of the organ.
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Art. 119. The art. 27 of the Act No 8,987 of February 13, 1995, passes vigorously with the following essay:
" Art. 27. ........................................................................................
§ 1st For the purposes of obtaining the annuity of which treats the caput of this article, the suitor should:
I-meet the requirements of capacity technical, financial suitability and legal and fiscal regularity necessary to the assumption of the service ; and
II-commit to comply with all clauses of the contract in force.
§ 2nd In the conditions set out in the contract of concession, the granting power will authorize the assumption of the control of the dealership by its funders to promote its financial restructuring and ensure the continuity of the provision of the services.
§ 3rd In the hypothesis provided for in § 2nd of this article, the granting power will require the funders who meet the requirements of legal and fiscal regularity, and may amend or dispense with the other requirements provided for in § 1st, inciso I of this article.
§ 4th The assumption of the authorized control in the form of § 2nd of this article will not change the obligations of the dealership and its controllers from the granting power. " (NR)
Art. 120. The Law No 8,987 of February 13, 1995 passes on the increased vigour of the arts. 18-A, 23-A and 28-A:
" Art. 18-A. The edible will be able to predict the inversion of the order of the habilitation and trial phases, hypothesis where:
I-ended the classification phase of the proposals or the offering of bids, will open the casing with the most well-rated bidder's habilitation documents, for verification of the fulfillment of the conditions fixed in the edition ;
II-verified the fulfillment of the requirements of the edital, the bidder will be declared winner ;
III-disabled the better bidder classified, will be analyzed the licker's habilitation documents with the proposed ranked second, and so successively, until a classified bidder meets the conditions fixed in the edition ;
IV-proclaimed the final result of the certame, the object will be awarded to the winner in the technical and economic conditions by him bidding. "
" Art. 23-A. The concession contract may provide for the employment of private mechanisms for settlement of disputes arising out of or relating to the contract, including arbitration, to be held in Brazil and in Portuguese language under the Act No 9,307 of 23 of September 1996. "
" Art. 28-A. To secure long-term mutual contracts, intended for investments related to concession contracts, in any of their modalities, dealerships will be able to give in to the lender, in fiduciary character, share of their claims future operational, observed the following conditions:
I-the contract for the assignment of the credits should be registered in Charter of Securities and Documents to have efficacy before third parties ;
II-without prejudice to the provisions of the inciso I of the caput of this article, the transfer of the credit will not have efficacy in relation to the conceded Public Power but when it is this formally notified ;
III-the future credits ceded in the terms of this article shall be constituted under the holder of the lender, regardless of any additional formality ;
IV-the lender may nominate institution financial to make the collection and receive the payments from the ceded credits or allow the dealership to do so, in the capacity of representative and depositary ;
V-in the hypothesis of having been nominated financial institution, as provided for in the inciso IV of the caput of this article, is the dealership obligated to submit to that claim for collection ;
VI-the payments of the ceded credits should be deposited by the dealership or by the institution charged with the collection into account current bank account linked to the mutual contract ;
VII-the depositary financial institution should transfer the values received to the lender as the obligations of the mutual contract become chargeable ; and
VIII-the assignment agreement will have on the return to the dealership of the surplus resources, being vetoed the retention of the balance after the full adimpletion of the contract.
Single Paragraph. For the purposes of this article, long-term contracts will be considered those whose obligations have an average maturity of over 5 (five) years. "
Art. 121. The art. 25 of the Act No 10,438 of April 26, 2002, passes vigorously with the following essay:
" Art. 25. Special discounts on electric power tariffs applicable to consumer units classified in the Rural Class, including Rural Electrification Cooperatives, will be given to consumption that is found in irrigation activity and beekeeping developed in a continuous daily period of 8h30m (eight hours and thirty minutes) of duration, provided to the dealer or permissionary of public power distribution service the establishment of time scales for initiation, upon agreement with consumers, guaranteed the time between 21h30m (twenty-one hour and thirty minutes) and 6h (six hours) of the following day. " (NR)
Art. 122. The art. 199 of the Act No 11,101 of February 9, 2005, passes vigorously with the following essay:
" Art. 199. ........................................................................................
§ 1st In the judicial recovery and the bankruptcy of the societies of which it treats the caput of this article, in no hypothesis will be suspended the exercise of rights derived from leasing contracts, merchant leases or any other modality of rental of aircraft or its parts.
§ 2nd The credits arising from the contracts mentioned in § 1st of this article shall not submit to the effects of judicial or extrajudicial recovery, prevailing the property rights on the thing and the contractual conditions, not by applying to the cave-in contained in the final part of § 3rd of the art. 49 of this Act.
§ 3rd In the bankruptcy hypothesis of the societies of which treats the caput of this article, shall prevail the property rights on the thing concerning lease, market rental or any other modality of rental of aircraft or its parts. " (NR)
Art. 123. The willing on art. 122 of this Act does not apply to the bankruptcy, judicial or extrajudicial recovery proceedings that are under way on the date of publication of this Act.
Art. 124. From August 15, 2005, the Brazilian Federal Revenue Revenue shall, by means of arrangement, raise and supervise, upon remuneration of 1.5% (one and a half per cent) of the sum raised, the additional contribution instituted by § 3rd of the art. 8th of Law No 8,029 of April 12, 1990, observed, still, the § § 4th and 5th of that Art. 8th and, in what couber, the provisions of the Act No 8,212 of July 24, 1991.
Art. 125. The art. 3rd of Law No 11,033 of December 21, 2004, passes vigorously with the following essay:
" Art. 3rd ........................................................................................
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III-at the source and in the annual adjustment statement of the physical persons, the income distributed by the Imobilian Investment Funds whose quotas are admitted to trading exclusively on stock exchanges or in the organized counter market.
Single Paragraph. The willing benefit in the inciso III of the caput of this article:
I-will be granted only in cases where the Real estate Investment Fund poses, at a minimum, 50 (fifty) quotists ;
II-will not be granted to the quotist person tion-holder physicality representing 10% (ten percent) or more of the totality of the quotas issued by the Real Estate Investment Fund or whose shares give you the right to receive income of more than 10% (ten percent) of the total of income earned by the fund. " (NR)
Art. 126. The § 1st of the art. First of Law No 10,755 of November 3, 2003, passes vigorously with the following essay:
" Art. 1st ........................................................................................
§ 1st The provisions of this article apply also the irregularities provided for in the previous legislation, provided that they are pending final judgment in the administrative bodies.
........................................................................................ " (NR)
Art. 127. The art. 3rd of Decree-Law No 288 of February 28, 1967, passes the following addition of the following paragraphs:
" Art. 3rd ........................................................................................
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§ 3rd The goods entries in the Franca Zone of Manaus in the terms of the caput of this article may be later intended for export abroad, albeit used, with the maintenance of the exemption from the import incidences on importation.
§ 4th The provisions of § 3rd of this article apply the identical procedure which, eventually, has previously been adopted. " (NR)
Art. 128. The art. 2nd of Law No 8,387 of December 30, 1991, passes in addition to the following § 19:
" Art. 2nd ........................................................................................
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§ 19. For the beneficial companies of the scheme that it treats this Act manufacturers of polychromatic video (monitors), of subheading NCM 8471.60.72, the percentage for investment set out in this article, exclusively on the raw billing stemming from the marketing of these products in the domestic market, shall be reduced by a percentage point, starting from 1st November 2005. " (NR)
Art. 129. For tax and previding purposes, the provision of intellectual services, including those of a scientific, artistic or cultural nature, in a personal character or not, with or without the designation of any obligations to partners or employees of the service provider of services, when by this carried out, if subject only to the legislation applicable to legal persons, without prejudice to the observance of the provisions of the art. 50 of the Act No 10,406 of January 10, 2002-Civil Code.
Single Paragraph. (VETADO)
Art. 130. (VETADO)
Art. 131. The single paragraph of the art. First of Law No 11,128 of June 28, 2005, passes vigorously with the following essay:
" Art. 1st ........................................................................................
Single Paragraph. The fulfillment of the willing at the art. 60 of Law No 9,069 of June 29, 1995, for institutions joining the Program until December 31, 2005, may be effected, exceptionally, until December 31, 2006. " (NR)
CHAPTER XVII
FINAL PROVISIONS
Art. 132. This Act comes into force on the date of its publication, producing effects:
I-as of the date of the publication of the Provisional Measure at 255, from 1st July 2005, in relationship to the willing:
a) on art. 91 of this Act, with respect to § 6th of art. 1st, § 2nd of the art. 2nd, single paragraph of the art. 5th, all of Law No 11,053 of December 29, 2004 ;
b) at art. 92 of this Act ;
II-since October 14, 2005, in relation to the provisions:
a) on art. 33 of this Act, with respect to art. 15 of Law No 9,317 of December 5, 1996 ;
b) at art. 43 of this Act, for the inciso XXVI of the art. 10 and to art. 15, both of the Act No 10,833, of December 29, 2003 ;
c) at art. 44 of this Act, with respect to art. 40 of Law No 10,865 of April 30, 2004 ;
d) in the arts. 38 a 40, 41, 111, 116 and 117 of this Act ;
III-as of the 1st (first) day of the month subsequent to the publication of this Act, in respect of to the willing:
a) on art. 42 of this Act, noted the provisions of point (a) of the inciso V of this article ;
b) at art. 44 of this Act, with respect to art. 15 of Law No 10,865 of April 30, 2004 ;
c) at art. 43 of this Act, with respect to art. 3rd and the inciso XXVII of the art. 10 of Law No 10,833 of December 29, 2003 ;
d) in the arts. 37, 45, 66 and 106 a 108 ;
IV-as of 1st January 2006, in relation to the provisions:
a) on art. 33 of this Act, with respect to art. 2nd of Law No 9,317 of December 5, 1996 ;
b) in the arts. 17 a 27, 31 and 32, 34, 70 a 75 and 76 a to 90 of this Act ;
V-from the 1st (first) day of the 4th (fourth) subsequent month to the publication of this Act, regarding the provisions:
a) on art. 42 of this Act, regarding the inciso I of § 3rd and the inciso II of § 7th, both of the art. 3rd of Law No 10,485 of July 3, 2002 ;
b) at art. 46 of this Act, with respect to art. 10 of Law No 11,051 of December 29, 2004 ;
c) in the arts. 47 and 48, 51, 56 a 59, 60 a 62, 64 and 65 ;
VI-as of the date of publication of the joint act as referred to in § 3rd of the art. 7th of Decree-Law No 2,287 of July 23, 1986 in the form of art. 114 of this Act, in relation to the arts. 114 and 115 of this Act ;
VII-in relation to art. 110 of this Act, from the editing of act disciplining the matter, observed, as a minimum time frame:
a) the 1st (first) day of the 4th (fourth) subsequent month subsequent to the publication of this Act for the Contribution to the PIS/Pasep and for Cofins ;
b) the 1st (first) day of the month of January 2006, for the IRPJ and for the CSLL ;
VIII-as of the date of publication of this Act, in relation to the remaining devices.
Art. 133. Stay revoked:
I-as of 1st January 2006:
a) the Law No 8,661 of June 2, 1993 ;
b) the single paragraph of art. 17 of Law No 8,668 of June 25, 1993 ;
c) the § 4th of art. 82 and the incisos I and II of the art. 83 of Law No 8,981 of January 20, 1995 ;
d) the arts. 39, 40, 42 and 43 of the Act No 10,637 of December 30, 2002 ;
II-the art. 73 of the Provisional Measure on 2.158-35, August 24, 2001 ;
III-the art. 36 of Law No 10,637 of December 30, 2002 ;
IV-the art. 11 of Law No 10,931 of August 2, 2004 ;
V-o art. 4th of Law No 10,755 of November 3, 2003 ;
VI-from the 1st (first) day of the 4th (fourth) subsequent month to the publication of this Act, the inciso VIII of § 12 of the art. 8th of Law No 10,865 of April 30, 2004.
Brasilia, November 21, 2005 ; 184th of the Independence and 117th of the Republic.
LUIZ INACIO LULA DA SILVA
Antonio Palocci Filho
Luiz Fernando Furlan
Machado Nelson
