LEI No 12,873, DE October 24, 2013

Authorizes the National Supply Company to use the Differentiated Scheme of Public Treats-DRC, instituted by Law No. 12,462 of August 4, 2011 for the hiring of all retirement-related actions, modernization, extension or construction of own storage units intended for the guarding and conservation activities of agro-animal products in natural environment ; amends the Leis 8,212, July 24, 1991, and 8,213, July 24 of 1991, Decree-Law No. 5,452, May 1942-Consolidation of Labor Laws, the Laws 11,491, June 20, 2007, and 12,512, of October 14, 2011 ; it has on the contracts for funding from the Land and Reform Fund Agrarian, of which it treats Supplementary Law No. 93 of February 4, 1998 ; authorizes the inclusion of ancillary expenses relating to the acquisition of rural real estate in the financing of which is the Supplementary Act No. 93 of February 4, 1998 ; Establish the National Rain Water Capture Support Program and Other Social Technologies for Water Access-Cistern Program ; changes Law No. 8,666 of June 21, 1993, Decree-Law No. 167 of February 14, 1967, the Leis No. 10,406, 10 of January 2002-Civil Code, 9,718, November 27, 1998, and 12,546, of September 14, 2011 ; authorizes the Union to grant economic grant, referring to crop 2011/2012, for independent sugarcane producers who develop their activities in the State of Rio de Janeiro ; amend Law No. 11,101 of February 9, 2005 ; establish the Strengthening Program of the Philanthropic Private Entities and Non-profit Entities that Act in the Health Area and which Participate in Supplementary Form of the Single Health System-PROSUS ; it has on the use by the States, Federal District and Municipalities of the price records carried out by the Ministry of Health ; authorizes the Union, through the Ministry of Planning, Budget and Management, to grant the use of dominical real estate public goods, upon issuance of Public Good Public Use Law Certificate-CEDUPI ; changes Decree-Law No. 3,365 of June 21, 1941 ; it has on the debts originating from losses found in product storages linked to the Minimum Price Assurance Policy-PGPM and Regulatory Stocks of the Federal Government, deposited in third-party warehouses, prior to December 31, 2011 ; changes the Law No. 10,438 of April 26, 2002 ; authorizes the Executive Power to declare a state of phytosanitary or zoossanitary emergency, when epidemiological situation is found to indicate imminent risk of introduction of exotic or plague disease quarentenary absent in the Country, or there is risk of an outbreak or epidemic of disease or plague already existing ; it amends Law No. 9,430 of December 27, 1996 ; it has on the repass by the philanthropic private entities and non-profit entities to their manners of financial resources received from the public servants ; amend the Provisional Measure No. 2,158-35 of August 24, 2001, the Laws 10,848, of March 15, 2004, 12,350, December 20, 2010, 12,096, November 24, 2009, 5,869, of January 11, 1973-Code of Civil Procedure, 12,087, of November 11, 2009, and 10,260, of July 12, 2001 ; and gives other arrangements.

P R E S I D E N T A D A R E P B L I C A

I make it known that the National Congress decrees and I sanction the following Law:

Art. 1º Is the National Supply Company? CONAB authorised to use the Differentiated Scheme of Public Contreats-DRC, instituted by Law No. 12,462 of August 4, 2011, for the hiring of all actions related to the reform, modernization, extension or construction of units own stores intended for the guarding and conservation activities of agri-animal products in natural environment.

Art. 2º The National Supply Company-CONAB, for administrative convenience, may hire federal public financial institution, waived the tender, to act on the actions provided for in art. 1º of this Act, such as hiring and supervision of works, consulting services, including others of a technical nature, and acquisition of goods and equipment and also managing Union-directed financial resources for reform, modernization, magnification and construction of Own Storage Units.

§ 1º The contracted federal public financial institution is authorized to use the Differentiated Scheme of Public Contreats-DRC, instituted by Law No. 12,462 of August 4, 2011, for the hiring of all shares predicted in the caput of this article.

§ 2º It is the National Supply Company-CONAB, authorised to promote transfer of financial and budgetary resources to the contracted federal public financial institution, within the limits required for the actions provided for in the caput of this article.

§ 3º The remuneration of the contracted federal public financial institution is limited to 7% (seven per cent) on the amount of costs incurred by that one, which shall be compatible with the shares provided for in the caput of this article.

§ 4º The federal public financial institution, in the condition of contractor, may practice, on behalf of the National Supply Company-CONAB, all acts necessary for the execution of the services described in art. 1º of this Act, contemplated in the contractual instrument to be signed by the parties.

§ 5º Observed the provisions of this article, Conab will follow guidelines and criteria set out in act of the Minister of State for Agriculture, Livestock and Supply for the intended hiring in the caput.

Art. 3º (VETADO).

Art. 4º Law No. 8,212 of July 24, 1991 passes vigorously with the following changes:

" Art. 12. ......................................................................................................

§ 8º The family group will be able to use hired employees by a given time or worker that it treats point g of the inciso V of the caput of this article, to the reason of at most 120 (one hundred and twenty) people per day in the year civil, in correct or interstered periods or, still, for equivalent time in working hours, not being computed at that time the period of removal in the absence of the sickness benefit perception.

§ 9º .......................................................................................................

VI-the association in agri-animal cooperatives ; and

VII-the incidence of Tax On Industrialized Products-IPI on the product of activities developed pursuant to § 14 of this article.

§ 10. ....................................................................................................

III-exercise of paid activity in period not exceeding 120 (one hundred and twenty) days, correct or intersmeted, in the calendar year, observed the provisions of § 13 of this article ;

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§ 11. .....................................................................................................

I-.....................................................................................................

b) fall within any other category of compulsory insured person of the General Social Welfare Scheme, re-salvaged the provisions of the incisos III, V, VII and VIII of § 10 and in § 14 of this article, subject to the provisions of the art. 15 of Law No 8,213 of July 24, 1991 ;

c) to become compulsory insured from another pension regime ; and

d) participate in business, simple society, as an individual entrepreneur or as an individual company holder of limited liability in disagreement with the limitations imposed by § 14 of this article ;

.........................................................................................................

§ 13. The provisions of the incisos III and V of § 10 and in § 14 of this article shall not waiver the contribution due in relation to the exercise of the activities of which they treat such devices.

§ 14. The participation of the special insured person in a company, in simple society, as an individual entrepreneur or as an individual company holder of limited liability of object or agricultural, agroindustrial or agrotourism sector, considered microenterprise under the Supplementary Act no 123 of December 14, 2006, does not exclude it from such a previdential category, provided that, maintained the exercise of its rural activity in the form of the incissen VII of the caput and § 1º, the legal person compose only of insurer of equal nature and seinate in the same Municipality or in Municipality border than in that in which they develop their activities.

§ 15. (VETADO).

" Art. 32-C. The special insured person responsible for the family group that they hire in the form of the § 8th of the art. 12 will present the information relating to the registration of workers, the generator facts, the calculation basis and the values of the contributions due to Social Security and the Service Time Guarantee Fund-FGTS and other information from interest from the Office of the Office of the Federal Revenue Office of Brazil, the Ministry of Social Welfare, the Ministry of Labour and Employment and the FGTS Curator Council, via electronic system with single input of data, and will be effecting the collection by middle of single-fundraising document.

§ 1º The State Ministers of Finance, Social Security and Labour and Employment will have, in joint act, on the provision of the information, the finding, the collection and distribution of the resources collected and on the information generated through the electronic system and the pick-up guide that treats the caput.

§ 2º The information provided in the electronic system of which it treats the caput has declaratory character, they constitute a skilled and sufficient instrument for the requirement of the tributes and charges ascertained and will replace, in the manner regulated by the joint act providing for § 1º, the obligation to deliver all the information, forms and statements to which the family group is subject, including those relating to the collection of the FGTS.

§ 3º The special insured person who treats the caput is required to raise the contributions provided in the incisos X, XII and XIII of the art caput. 30, the values concerning the FGTS and the labor charges under its responsibility, up to the day 7 (seven) of the month following that of competence.

§ 4º The collection due, pursuant to § 3º, shall be paid by means of single-fundraising document.

§ 5º If there is no bank expedient on the date indicated in § 3º, the pickup should be anticipated for the immediate prior business day.

§ 6º The unpaid values up to the due date will be subject to the incidence of additions and legal charges in the manner provided for in the Tax Act on the Income and Prowinds of Any Nature for the contributions of character tributary, and as per the art. 22 of the Act No 8,036 of May 11, 1990 for FGTS deposits, including with regard to fines for delay.

§ 7º The collection of the value of the FGTS in the form of this article will be credited directly into the worker's linked account, ensured the transfer of the identifier elements of the pickup to the fund operator.

§ 8º The act of which it treats § 1st shall regulate the compensation and Av restitution of the values of the tributes and the labour charges collected, in the single document of collection, unduly or in upper amount to due.

§ 9º The return of FGTS values, deposited into the worker's linked account, will be subject of regulatory standard from the Curator Board and the Service Time Guarantee Fund Operator Agent.

§ 10. The product of the collection that treats § 3º will be centralized in the Federal Economic Box.

§ 11. The Federal Economic Box, based on the identifier elements of the pickup, available in the system that treats the caput of this article, will transfer to the National Treasury Single Account the collected values of tributes and contributions predicted in the incisos X, XII and XIII of the art caput. 30.

§ 12. The impossibility of use of the electronic system referred to in the caput will be subject to regulation, to be edited by the Ministry of Finance and the FGTS Operator Agent.

§ 13. The systematic delivery of the information and recollments of which it treats the caput may be extended by the authorities provided for in § 1º to the rural producer physical person of which it treats the point to of the inciso V of the art caput. 12.

§ 14. It applies to the information delivered in the form of this article the provisions of § 2nd Art. 32 and at art. 32-A. "

Art. 5º Law No. 8,213 of July 24, 1991 passes vigorously with the following changes:

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

§ 7º The family group will be able to use employees hired by a given deadline or worker that it treats point g of the inciso V of the caput, to the reason of at most 120 (one hundred and twenty) people per day in the calendar year, in fixed-term or interslate periods or, yet, for equivalent time in working hours, not being computed within that time the period of removal in due course of the sickness benefit perception.

§ 8º .................................................................................................................

VI-the association in agri-animal cooperatives ; and

VII-the incidence of Tax On Industrialized Products-IPI on the product of activities developed pursuant to § 12.

§ 9º .........................................................................................................

III-exercise of paid activity in period not exceeding 120 (one hundred and twenty) days, correct or intersmeted, in the calendar year, observed the provisions of § 13 of the art. 12 of Law No 8,212 of July 24, 1991 ;

.................................................................................................................

§ 10. ....................................................................................................

I-...............................................................................................................

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b) fall within any other category of compulsory insured person of the General Social Welfare Scheme, re-salvaged the provisions of the incisos III, V, VII and VIII of § 9º and § 12, without prejudice to the provisions of the art. 15 ;

c) to become compulsory insured from another pension regime ; and

d) participate in business, simple society, as an individual entrepreneur or as an individual company holder of limited liability in disagreement with the limitations imposed by § 12 ;

........................................................................................................

§ 12. The participation of the special insured person in a company, in simple society, as an individual entrepreneur or as an individual company holder of limited liability of object or agricultural, agroindustrial or agrotourism sector, considered microenterprise under Supplementary Act No. 123 of December 14, 2006, does not exclude it from such a previdential category, provided that, maintained the exercise of its rural activity in the form of the incisser VII of the caput and § 1º, the legal person compose only of insurer of equal nature and seinate in the same Municipality or in Municipality border than in that in which they develop their activities.

§ 13. (VETADO).

" Art. 17. ......................................................................................................

§ 4º The inscription of the special insured shall be made in such a way as to bind it to the respective family group and shall contain, in addition to the personal information, the identification of the property in which it develops the activity and to which title, if it resides or Municipality where you reside and, when it is the case, the identification and enrolment of the person responsible for the family group.

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§ 6º (Revogized). " (NR)

" Art. 39. .................................................................................................

I-of retirement per age or disability, sickness benefits, reclusion or pension benefits, worth 1 (one) minimum wage, and accident benefits, as willing on art. 86, provided that it proves the exercise of rural activity, albeit in a discontinuous manner, in the period, immediately prior to the application for the benefit, equal to the number of months corresponding to the deficiency of the required benefit ; or

.............................................................................................................. " (NR)

" Art. 71-A. To the insured or insured person from Social Security who adopt or obtain judicial custody for child adoption purposes is due salary-maternity for the period of 120 (one hundred and twenty) days.

§ 1º The salarium-maternity care of which this article is paid will be paid directly by Social Security.

§ 2º Ressalved the payment of the salarium-maternity to the biological mother and the willing on art. 71-B, may not be granted the benefit to more than one insured person, arising from the same adoption process or guard, even if the spouses or companions are subject to Welfare Scheme of Social Security. " (NR)

" Art. 71-B. In the case of the death of the insured or insured that makes jus upon receipt of the salary-maternity, the benefit will be paid, for the entire period or for the remaining time to which it would be entitled, to the surviving spouse or fellow person who has the quality of insured person, except in the case of the demise of the child or of his abandonment, observed the standards applicable to maternity pay.

§ 1º The payment of the benefit that it treats the caput is to be required by the last day of the scheduled term for the termination of the original salary-maternity leave.

§ 2º The benefit that it treats the caput will be paid directly by Social Security during the period between the date of the death and the last day of the termination of the original salary-maternity originating and will be calculated on:

I-full remuneration, for the employee and avultation worker ;

II-the last salary-of-contribution, for the domestic employee ;

III-1/12 (a twelve avos) of the sum of the 12 (twelve) final contribution salaries, ascertained in a period not exceeding 15 (fifteen) months, for the individual taxpayer, optional and unemployed ; and

IV-the value of the minimum wage, for the special insured.

§ 3º Applies the provisions of this article to the insured person who adopt or obtain judicial custody for adoption purposes. "

" Art. 71-C. The perception of the salarium-motherhood, including that provided for in art. 71-B, is conditioned on the removal of the insured person from work or performed activity, under penalty of suspension of benefit. "

Art. 6º The Consolidation of Labor Laws-CLT, approved by Decree-Law No. 5,452 of 1st May 1943, passes vigorously with the following changes:

" Art. 392-A. To the maid who adopt or obtain judicial custody for adoption purposes and child will be granted maternity leave under the art. 392.

.......................................................................................................................

§ 5º The adoption or joint judicial guardian will cover the granting of maternity leave to only one of the adopters or guardians employed or employed. " (NR)

" Art. 392-B. In case of death of the gender, it is ensured to the spouse or fellow employee the enjoyment of leave for the entire period of the maternity leave or for the remaining time to which it would be entitled to mother, except in the case of the death of the child or of his / her abandonment. "

" Art. 392-C. Applies, in what couber, the willing on art. 392-A and 392-B to the employee who adopt or obtain judicial custody for adoption purposes. "

Art. 7º The caput of the art. 1º of Law No. 11,491 of June 20, 2007, passes vigorously with the following essay:

" Art. 1st It is created the Investment Fund of the Service Time Guarantee Fund-FGTS, characterized by the application of FGTS resources, intended for investments in ventures from the airport, energy, highway, railway, hydrovia, port and sanitation, in accordance with the guidelines, criteria and conditions that have the FGTS Curator Board.

.............................................................................................. " (NR)

Art. 8º Law No. 12,512 of October 14, 2011 passes vigorously with the following changes:

" Art. 18. .............................................................................................................

Single Paragraph. Exceptionally, the acquisition of products intended for animal nutrition, for sale with a toll on the beneficiaries of Law No 11,326 of July 24, 2006, in the Municipalities in emergency or public calamity, shall be admitted to the recipients of Law No 11,326 under the terms of § § 1º and 2º of the art. 3º of Law No. 12,340, from 1º December 2010. " (NR)

" Art. 23. ........................................................................................................

§ 1º For the effective payment of the payment for the caput, it shall be admitted, as proof of the delivery and quality of the products, term of receipt and acceptability, attested by representative of the entity receiving the food and referendums by the executor unit, as per the regulation.

§ 2º For the purposes of § 1º, the tax document shall be attested by the executor unit, to whom responsibility for the custody of the documents shall be provided, as per the Regulation. " (NR)

Art. 9º The financing contracts of the Land and Agrarian Reform Fund, of which it treats Supplementary Law No. 93 of February 4, 1998, including the operations of the Terra Cédula Program contracted under the Loan Agreement 4.147-BR, concluded by financial institutions, by means of private instruments, will have public scripture strength.

Single Paragraph. Funding contracts for which it treats caput should be transcribed in the Competent Real Estate Registration Office, within 15 (fifteen) days, counted from the date of its signature.

Art. 10. It is authorized to include the following ancillary expenses relating to the purchase of rural property in the financing of which is the Supplementary Act No. 93 of February 4, 1998, including the operations of the Terra Cédule Program contracted in the scope of the Loan Agreement in 4.147-BR:

I-tributes ;

II-measurement services, including topography and georreferencing ; and

III-emoluments and cartoral costs.

Single Paragraph. The cartoral costs arising from the debt renegotiation process could be included in the respective funding contracts in the form determined by resolution of the National Monetary Council.

Art. 11. The National Rain Water Captation Support Program and Other Social Technologies for Water Access-Cisterns Program is hereby established, with the purpose of promoting access to water for human and animal consumption and for food production, through the implementation of social technologies, intended for low-income rural households hit by drought or regular water shortages.

Art. 12. Within the framework of the Cisterns Programme, the Union, through the Ministry of Social Development and Combat to the Fome, may firm partnership with the States, the Federal District, the Municipalities, public consortia constituted as a public association and private not-for-profit entities, including those qualified as Organization of the Civil Society of Public Interest, observed the provisions of art. 116 of Law No. 8,666 of June 21, 1993.

Art. 13. For the execution of the Cisterns Program, the partners of which it treats art. 12 of this Act will be able to hire private non-profit entities, upon making public calls from those previously accredited by the Ministry of Social Development and Combat to Fome.

Art. 14. The Regulation will have on the implementation and implementation of the Cistern Program, especially as:

I-to the requirements and the form for the accreditation of non-profit private entities, by the Ministry of Social Development and Combat to the Fome ;

II-to the public call procedure that it treats art. 13 of this Act ;

III-the possibility of instalment advance of the value of the contract ;

IV-to the requirements for the receipt of the contracted object ;

V-to the program's surveillance plan, with the aim of establishing the guidelines and targets for program surveillance, coibir possible irregularities, as well as adopting thematic arrangements targeting to sanction them ;

VI-the systematic and instruments of social control ; and

VII-the systematic dissemination of results, the goals achieved, the investments realized and the programming of the activities to be carried out in the immediate future.

Single Paragraph. The Regulation will further contain a forecasting clause of selection process observing the principles of legality, impersonality, morality, advertising and efficiency, in the case of the existence of more than one proposal submitted in the public call procedure and locational impediment that will make it impossible to run concomitant by the private non-profit entities that it treats art. 12.

Art. 15. With the aim of standardizing the execution of the Cisterns Program, act of the Minister of State for Social Development and Combating It will have about models of social technologies, reference values, and legal instruments to be used by the partners that it treats art. 12 of this Act.

Art. 16. Law No. 8,666 of June 21, 1993 passes vigorously with the following changes:

" Art. 24. ....................................................................................................

XXXIII-in the hiring of private not-for-profit entities, for the implementation of cisterns or other social technologies of access to water for human consumption and food production, to benefit rural low families income hit by drought or regular lack of water.

........................................................................................................... " (NR)

Art. 17. The art. 61 of Decree-Law No. 167 of February 14, 1967, passes vigorously with the following essay:

" Art. 61. The term of the rural, agricultural or animal husbandry will not exceed the term of the guaranteed obligation and, while due to be due, it remains the guarantee, as long as the goods that constitute it will remain.

Single Paragraph. The extension of the rural pension, including arising from an extension of the guaranteed obligation in the caput, occurs upon the aversion to the margin of the respective record, upon application by the creditor and the debtor. (NR)

Art. 18. The caput of the art. 1,439 of Law No. 10,406 of January 10, 2002-Civil Code, passes vigorously with the following essay:

" Art. 1,439. The agricultural pension and the livestock farmer cannot be convinced by deadlines than those of the guaranteed obligations.

........................................................................................................ " (NR)

Art. 19. Law No. 9,718 of November 27, 1998 passes vigorously with the following changes:

" Art. 3º ..............................................................................................

§ 9º-A. For the purpose of interpretation, the value referring to the compensation corresponding to events occurring in which it treats the inciso III of § 9th is understood to be the total of the assistive costs arising from the use by the beneficiaries of the offered coverage by the health plans, including in this total the costs of beneficiaries of the operator itself and the beneficiaries of another operator serviced the responsibility transfer assumed.

.......................................................................................................... " (NR)

" Art. 8º-A. It is raised to 4% (four per cent) the aliquot of the Contribution to the Financing of Social Security-COFINS due by the legal persons referred to in § 9º of the art. 3º of this Act, observed the standard of interpretation of § 9º-A, producing effects from the 1º (first) day of the 4th (fourth) month subsequent to the publication of the law arising from the conversion of Provisional Measure No. 619 of June 6, 2013, exclusively as to the aliquot. "

Art. 20. The art. 8º of Law No. 12,546 of December 14, 2011, passes effect with the following changes:

" Art. 8th ....................................................................................

§ 11. The provisions of the inciso XII of § 3rd of the caput of this article and in Annex II of this Act shall not apply:

I-to retail companies dedicated exclusively to trade outside physical stores, carried out via the internet, telephone, catalogue or other similar medium ; and

II-to shops or network of stores with similar characteristics to supermarkets, which market toys, clothing and other products, in addition to food products whose participation, in the previous calendar year, is more than 10% (ten per cent) of total revenue. " (NR)

Art. 21. (VETADO).

Art. 22. The art. 48 of the Act No 11,101 of February 9, 2005, passes the following in addition to the following § 2º, renumbering the current single paragraph for 1º:

" Art. 48. .............................................................................................................

§ 1º .....................................................................................................................

§ 2º Dealing with exercise of rural activity per legal person, the proof of the deadline set in the caput of this article by means of the Statement of Economic Information-Tax Information of the Legal Person-DIPJ which has been delivered tempestively. " (NR)

Art. 23. It is instituted the Strengthening Program of the Philanthropic Private Entities and the Non-profit Entities that Act in the Health Area and which Participates in Complementary Form of the Single Health System-PROSUS.

Art. 24. Prosus has the following purposes:

I-ensure the access and quality of public health actions and services offered by SUS by philanthropic private health entities and non-profit health entities ;

II-make it possible to maintain the capacity and quality of service of the entities referred to in art. 23 ;

III-promote the recovery of tax credits and non-tributaries due to the Union ; and

IV-support the economic and financial recovery of philanthropic private health entities and not-for-profit health entities.

Art. 25. For the purposes of this Act, a non-profit health entity shall be deemed to be the legal person under private law who does not distribute or transfer between its associates, associates, advisers, directors, employees, donors or third parties, surpluses operational, gross or liquid, dividends, rebates, exemptions of any nature, holdings or plots of their estate, earned upon the exercise of their activities, and which applies the surpluses in full in the achievement of their social object.

Art. 26. Prosus applies to philanthropic private health entities and non-profit health entities that are in serious economic and financial situation, by granting a moratorium and remission of the debts due under the Secretary of the Federal Revenue Office of Brazil and the Attorney General of the National Farm, observed the conditions laid down in this Act.

§ 1º It is found to be in serious economic and financial situation the philanthropic private entity or the non-profit entity whose reason between:

I-the consolidated debt under the Attorney General of the National Farm and the Office of the Federal Revenue Office of Brazil on December 31, 2013, and the gross revenue shot in the year 2013 is equal to or greater than 15% (fifteen per cent hundred) ; or

II-the consolidated debt within the framework of the Attorney General of the National Farm and the Secretary of the Federal Revenue Office of Brazil, on December 31, 2013, added to the existing debt to the financial institutions, public or private, also on December 31, 2013, and gross revenue shot in the year 2013 is equal to or greater than 30% (thirty per cent).

§ 2º To ascertain the percentage of which treats the incisos I and II of § 1º, the debts not yet constituted under the Office of the Office of the Federal Revenue Office of Brazil may be informed by the health authorities to the Ministry of Health.

Art. 27. They are requirements for membership of the philanthropic private health entity and the non-profit health entity to Prosus, in addition to the substantiation of the severe economic and financial situation:

I-acting in the area of health and which participation in complementary form of SUS ;

II-provision of outpatient and internation health services to SUS in additional character to those already carried out, from a list of procedures defined by the Ministry of Health, provided that there is demand ;

III-approval of the offer of health services of which it treats the inciso II by the local SUS manager, observed the parameters set by the Ministry of Health ;

IV-plan presentation that proves the ability to maintain activities, while highlighting the resources earmarked for paying the tributes due from the granting of the moratorium on art. 37 ; and

V-presentation of debt relation to financial institutions.

Single Paragraph. For the purposes of verifying the evidence of serious economic and financial situation, the health entities of which it treats the caput must authorize the Office of the Federal Revenue Office of Brazil, the Attorney General of the National Farm and the financial institutions to provide the amount of debts to the Ministry of Health.

Art. 28. To join the Prosus, the philanthropic private health entity and the non-profit health entity will present to the Ministry of Health, up to 3 (three) months after the publication of the standards for execution or operationalization by the Minister of State of Health as referred to in art. 43, application instructed with the following documents:

I-social status and acts of designation and responsibility of its legal representatives ;

II-plan of economic and financial capacity that it treats the inciso IV of the art caput. 27 ;

III-approval of the local manager of the SUS of the provision provided in the inciso II of the art caput. 27 ; and

IV-indication of the representative of the direction or administration of the health entity responsible for:

a) coordinate and manage the execution of the economic and financial recovery plan ; and

b) to provide information, meet applications and requests for representations arising from public bodies and entities regarding the economic and financial capacity plan.

Art. 29. The economic and financial capacity plan should indicate, in a detailed manner:

I-the projection of the monthly gross revenue and cash flows up to the 12º (twelfth) month subsequent to the date of the application for membership ; and

II-demonstration of the economic viability of the healthcare entity.

Single Paragraph. The plan is expected to bring the financial and accounting statements of the last year under the applicable legislation.

Art. 30. The Ministry of Health shall, up to the last working day of the month following the submission of the application for accession, duly instructed, reasoned decision on the application for accession to Prosus.

§ 1º Verified failure in the instruction of the membership application, the Ministry of Health will ask the philanthropic private health entity or the non-profit health entity to do so, within 15 (fifteen) days, the regularization documentation for instruction of the procedure, in order delivered within the prescribed period in the caput, in which case the deadline for examination of the application will begin from the date of regular

§ 2º Should not be observed the deadline specified in the caput, the application for accession to Prosus will be deemed to be automatically deinjured, under resolute condition.

§ 3º In the event of rejection of the application, the philanthropic private health entity and the non-profit health entity will be able, within 30 (thirty) days, to be counted from the date of subpoena of the decision, to appeal, in instance sole, to the authority defined in act of the Minister of State for Health.

§ 4º As of the date of death of the application for accession to Prosus, the philanthropic private health entity and the non-profit health entity should pay all current tax obligations, under penalty of exclusion from the Prosus.

§ 5º The philanthropic private entity or the non-profit entity should paced with the local SUS manager the provision of health services that it treats the inciso II of the art's caput . 27, carried out within the framework of SUS.

Art. 31. After the death of the application for membership of the Prosus, the Ministry of Health shall adopt arrangements before the local manager of the SUS of the domicile of the health authority's registered office, for the purpose of concluding or postponing contract, arrangement or instrument congender for the provision of services to SUS, implemented within the framework of Prosus.

§ 1º The Ministry of Health will integrate the contract, arrangement or congenial instrument as intervener in the form of the SUS regency legislation.

§ 2º The Ministry of Health will ask the local manager of SUS:

I-referral of patients for the use of health services offered by the health entity within the Prosus ; and

II-submission of information on the monthly production carried out by the health entity within the Prosus.

§ 3º Ato of the Minister of State for Health will have rules for submission, by the local SUS manager, of the information in which it treats the inciso II of § 2º.

§ 4º The detention of the application for accession to Prosus will be considered void, should the contract, arrangement or congenial instrument for the provision of services to SUS, to be executed under the Programme, be unsealed in up to 90 (ninety) days of the date of the deinjury of the application for accession to Prosus.

Art. 32. The maintenance of the philanthropic private health entity and the nonprofit health entity in Prosus is conditional on compliance, cumulative, of the following requirements:

I-run of the economic and financial recovery plan ;

II-regular and spontaneous collection of current federal tax obligations, due from the month following the date of publication of the death of the application for membership of the moratorium, including legal retentions in the condition of tax officer in the form of the law ;

III-fulfillment of the other conditions established by the Ministry of Health ;

IV-adimplement of the contract, arrangement or congenial instrument with the local SUS manager and the rules fixed under SUS for the provision of services to be carried out within the Prosus ; and

V-increment of the provision of service provision to SUS of at least 5% (five per cent) of the amount already offered, with reference in the year 2013.

Art. 33. The disfulfillment of the requirements listed in art. 27 will entail the exclusion of the philanthropic private health entity and the non-profit health entity of Prosus, and the repeal of the moratorium provided for in art. 37.

Art. 34. The Ministry of Health will carry out periodic monitoring and evaluation of compliance with the commitments made by the health entity within SUS.

§ 1º Every 6 (six) months from the date of signing of the contract, arrangement or congenital instrument, the Ministry of Health will ask the local manager of the SUS report with information on the compliance, partial or total, of the act negotiated trade under the SUS.

§ 2º The Ministry of Health will review the information it treats § 1st, with evaluation in loco, if relevant, and should it constate possible irregularity or discompliance, partial or total, of the obligations affirmed with the local SUS manager, and of the rules fixed under SUS, will immediately carry out the communication of the fact to the internal control bodies, especially the National System of Audit.

§ 3º Ato of the Minister of State for Health will have on the monitoring, evaluation and flow of information that it treats this article.

Art. 35. The exclusion of the philanthropic private health entity and the nonprofit health entity of Prosus will entail the revocation of the granted moratorium and the immediate restoration of the collection of the remaining tax and non-tax debt, with all legal additions.

§ 1º The Ministry of Health, in the cases of exclusion of Prosus, may adopt, for a period of up to 6 (six) months, extension, for equal period, a single time, technical steering regime in the excluded entity.

§ 2º The disfulfillment of the determinations of the technical director by directors, administrators, advisers or employees of the health authority shall entail the immediate removal of the offender, by decision of the technical director, without prejudice to the criminal penalties cableable, ensured the right to the adversarial.

§ 3º Within the time assigned to it, the technical director shall conduct the analysis of the administrative organisation and the economic-financial and assistive situation of the health authority and shall propose to the Ministry of Health the practical measures.

§ 4º The Ministry of Health will define the tasks and competencies of the technical director and may extend them, if necessary.

§ 5º The adoption of the technical steering regime implies the automatic reinclusion of the entity in Prosus.

Art. 36. The maintenance of the philanthropic private entity or the non-profit entity in the Prosus and the moratorium referred to in art. 37 will be extinguished the next day on which the debts contained in the Program have been remitted, in the form of the art. 39.

Art. 37. Given the application for membership to the Prosus, the philanthropic private health entity and the non-profit health entity will be able to request, in the unit of the Office of the Office of the Federal Revenue Office of Brazil or the Attorney General of the National Farm of its tax domicile, request for a moratorium, up to 90 (ninety) days after the detention of the application for membership

§ 1º The moratorium will be granted by the deadline of 180 (one hundred and eighty) months and will aim to make it possible to overcome the transitional situation of economic and financial crisis of the private philanthropic entity or the non-profit entity for-profit, in order to allow the maintenance of their activities.

§ 2º The moratorium will cover the amount of debts due under the Office of the Office of the Federal Revenue Office of Brazil and the Attorney General of the National Farm, up to the month prior to the publication of this Act, with their respective additions legal.

§ 3º Observed the provisions of § 2º, may be included in the moratorium on debits which are under discussion in the administrative or judicial sphere, whether or not submitted to the legal cause of suspension of chargeability, provided that the philanthropic private entity or the non-profit entity desist, in an express and irrevocable manner, from the appeal, the appeal or the judicial action, and, cumulatively, waive any claims of law on which the administrative or judicial processes.

§ 4º On the assumption that there are unincorporated debts, the philanthropic private health entity or the non-profit entity will be able to confess to them before the Office of the Federal Revenue Office of Brazil.

§ 5º Inclusion will be permitted in the application for moratorium of remaining active parcelial, provided that the philanthropic private health entity and the non-profit health entity submit application for dismissal of the parcelation.

§ 6º The moratorium achieves the tax and non-tax debts of philanthropic private health entities and non-profit health entities in the condition of taxpayer or responsible.

Art. 38. The application for a moratorium should be accompanied by authorisation from the local SUS manager for monthly retention by the Union, for the purposes of payment of the current tax obligations, of the National Health Fund's values that would be intended for it purposes of re-pass to the philanthropic private health entity or the nonprofit health entity that applied for accession to Prosus.

§ 1º Grants the moratorium, its effects will take place from the first day of the month following that of the application.

§ 2º The provision of the moratorium provided for in Prosus does not generate acquired right, nor does it imply the release of the goods and rights of the philanthropic private health entity or the non-profit health entity or its controllers, administrators, managers and legal representatives who have been constituted in collateral of the respective tax credits and non-tax.

§ 3º The exclusion of the philanthropic private health entity or the non-profit health entity of Prosus imports revocation of the moratorium granted and authorizes the immediate restoration of the collection of all tax debt and non-tax remaining, with all of its legal additions.

Art. 39. From the granting of the moratorium, the collection of current tax obligations due by philanthropic private health entities or non-profit health entities will be operationalised upon withholding of quotas from the National Health Fund to be intended for the local SUS manager for later pass to the respective entity, as authorized by the local SUS manager.

§ 1º While not operationalized the retention, the collection of the obligations should be promoted by the health entity by means of own fundraising paper.

§ 2º In the month in which the retention value referred to in the caput is not sufficient to loosen the amount of current tributes, the taxable person should promote his / her pickup in the disciplined form of the Registry of the Federal revenue from Brazil.

Art. 40. The amount collected annually by way of current tributes will entail remission, in the same value, of the debts included in the moratorium.

§ 1º The remission will be made in the following order:

I-debits enrolled in Active Debt of the Union ; and

II-débitos within the framework of the Office of the Federal Revenue Office of Brazil.

§ 2º Within the scope of each organ, it will be remitted, firstly, the oldest débites.

§ 3º The payment of the tax effected before or after the publication of this Act in no hypothesis authorizes the repetition of values.

§ 4º It is considered that the remission occurred in the month following the end of the annual pick-up period to which the caputmakes mention.

§ 5º For the purposes of calculating the amount to be remitted, they shall not focus on interest or monetary correction on the values collected as a current tax obligation.

Art. 41. At the end of the term of granting the moratorium, non-remitted debits will have their collection reinstated.

Art. 42. It is the Ministry of Health authorized to hire, upon bidding waiver, federal official financial institution to carry out activities related to the evaluation of the economic and financial recovery plans submitted by the health entities for accession to Prosus.

Art. 43. The Secretary of the Federal Revenue Office of Brazil, the Attorney General of the National Farm and the Minister of State for Health, within the framework of their respective competencies, shall edit the necessary standards for the implementation of the Prosus.

Art. 44. The price records carried out by the Ministry of Health could be used by the States, Federal District and Municipalities for the procurement of goods and contracting the services necessary for the execution of the actions and projects aimed at structuring the Single Health System-SUS, including when employed own resources.

Art. 45. It is the Union, through the Ministry of Planning, Budget and Management, authorized to grant the use of Dominical Real Estate Public Goods, upon issuance of Public Property Law Certificate-CEDUPI, of which treats the art. 46.

§ 1º The legal persons of public law of the indirect federal administration, including those referred to in the single paragraph of art. 99 of the Act No 10,406 of January 10, 2002-Civil Code, also are allowed to grant the use of the real estate of their property in the form of the caput, observed statutory forecasts, and upon prior annuity of the Ministry of Planning, Budget and Management, in regular administrative proceedings instituted by the entity's supervisor's supervisor, heard the respective legal advisory body of the Advocacy-General of the Union.

§ 2º It is made available to public companies and mixed-economy companies to issue a title of a furnished nature in relation to their real estate, in accordance with the caput and § 1 ] and the arts. 46 and 47 of this Act.

Art. 46. It is created the Certificate of Use of Well Public Estate Housing-CEDUPI, title of a furnished nature, which will meet the provisions of the Law No 6,385 of December 7, 1976, in what couber, and in its regulation.

§ 1º The Cedupi can be issued by the public servants defined in art. 45, preceded by assessment of the immovable property, upon reasoned laude, with indication of assessment criteria and minimum value to be adopted for the sale of the certificate.

§ 2º The holder of the Cedupi is responsible for the payment of tributes and incident fees on the public good as well as the other obligations associated with real estate.

§ 3º Desumer finds from Cedupi, at the very least:

I-organ or entity responsible for their issuance ;

II-description of the dominical good, its area, its limits and its registration in the Real Estate Register ;

III-granting of the public good, if Concession of Royal Use of Use-CDRU or Concession of Law of Surface, always by public scripture, determining the term of grant and the possibility of extension ;

IV-purposes admitted for the use of public real estate, no matter any liability of the issuer as to the obtaining of license or authorization of any kind for the construction or exercise of activity ;

V-term of validity of the certificate identical to the concession period provided for in inciso III ;

VI-value and form of payment, readjustments and guarantees of the certificate ;

VII-form of transfer from Cedupi when allowed ;

VIII-forms of extinction of the certificate ;

IX-conditions of reversibility of the goods ; and

X-other conditions provided for in the regulati

§ 4º On the assumption of non-compliance with the obligations contained in the certificate or the default of the obligations under § 2º, the certificate shall be extinguished by declaration of the public issuer, consolidating the rights inherent in the property and reverting the benfectionings incorporated into the issuer's estate in the form of the constant prediction of the Cedupi.

Art. 47. The primary sale of the Cedupi, issued in the form of art. 46, shall be held upon public offer, admitted to the refusal of the issuer, for not respecting the minimum valuation price.

Art. 48. (VETADO).

Art. 49. The art. 4º of Decree-Law No. 3,365 of June 21, 1941, passes in addition in addition to the following single paragraph:

" Art. 4º .......................................................................................................

Single Paragraph. When the dispossession is intended for urbanization or reurbanization undertaken by concession or public-private partnership, the tender edition may provide that the revenue arising from resale or real estate use integrates associated project on account and risk of the dealer, guaranteed to the conceded power at the very least the compensation of disbursements with compensation, when these remain under their responsibility. "(NR)

Art. 50. The debts originating from losses found in the storage of products linked to the Minimum Price Assurance Policy-PGPM and Regulatory Stocks of the Federal Government, deposited in third-party warehouses, prior to December 31 of 2011, which are in administrative or judicial collection, may be either parceled or settled, within the time limits and conditions set out in this article.

§ 1º For the purposes of the provisions of the caput of this article, the debts of physical and legal persons, general or non-general warehouses, cooperatives, or State Companies, included those that are to be parceled, may be parceled. have been the subject of previous parcelings, thus considered:

I-the storage debts arising from losses of products linked to the Minimum Price Assurance Policy? PGPM stocked in the third-party warehouses acoberated by the deposit agreement with Surcharge clause ;

II-the other administrative débits related to the Minimum Price Assurance Policy-PGPM and detected by the National Supply Company-CONAB, on the occasion of its warehousing operations.

§ 2º For the purpose of the provisions of this article:

I-consider loss the decrease in weight or depreciation of the stored product, and may be:

a) by technical break, the weight loss stemming from the respiratory activity of the stored grains ;

b) by moisture break, the weight loss arising from the reduction of the moisture content of the product ;

c) of quality, the depreciation of the initial characteristics of the product ;

II-also one understands for loss all and any lack of product that, discounted technical break and moisture loss, maintains a surplus equal to or greater than 4% (four per cent) in relation to the stored stock ;

III-considers to be sinister all occurrence that causes partial or total damage to the stored goods.

§ 3º Havendo impossibility to quantify the total loss arising from moisture reduction, it will be considered loss all and any lack that, discounted the technical break, maintains a surplus equal to or greater than 8% (eight per cent) in relation to stored stock.

§ 4º For definition of the originally due value, the following criteria will be observed:

I-ascertaining of the claims product in quantity, quality, crop and other technical specifications that are necessary, converted into current currency, according to the surcharge of the Federation unit where the sinister occurred, on the day avenues for payment ;

II-should the debit have been the subject of prior parcelll, consider the consolidated value in current currency at the respective date of the renegotiation, or by the conversion of the quantity of product due in accordance with the agreement by the surcharge of the respective unit of the Federation, on the date of signing of the agreement.

§ 5º The original consolidated debit in the form of § 4th will be updated to the date of settlement or renegotiation, in accordance with the following conditions:

I-application of the National Index of Consumer Prices-INPC ;

II-interest at the nominal rate of 3.5% (three and five tenths per cent) per year.

§ 6º It is waived the collection of fines of late living and honorary law.

§ 7º The debts of which this article deals can be settled or parceled at up to 180 (one hundred and eighty) months, staying the National Supply Company-CONAB authorised to grant rebate of:

I-100% (one hundred per cent) of interest for the total settlement of the debt within the time limit set out in § 8o;

II-80% (eighty percent) of interest for parcelial debts by up to 120 percent (percent and twenty) months ;

III-60% (sixty per cent) of interest for the parcelic debts by up to 180 percent (percent and eighty) months.

§ 8º The accession to the renegotiation of which this article is to be made in up to 180 (one hundred and eighty) days after the publication of this Act, upon formal application filed in the National Supply Company-CONAB, to which the debtor is bound, and should be made by the debtor himself physically, by the debtor legal person, through his / her liable to the National Cadastro of the Legal Person-CNPJ, by legal representative or third purchaser with annuity of the debtor.

§ 9º The renegotiation shall take effect with the payment of 1ª (first) instalment, in the act of signature of the contract, ascertained in accordance with the requested period, pursuant to § 7º.

§ 10. Accession to the renegotiation of which it treats this article subject to the debtor to the acceptance of all the conditions laid down therein and implies extrajudicial, irrevocable and irrepressible confession, of the entirety of the originating debits, ascertained by the Company National Supply-CONAB, in the terms of the arts. 348, 353 and 354 of Law No. 5,869 of January 11, 1973-Code of Civil Procedure, by further dismising of the debtor, of all legal actions in which there is discussion of the said debit, as well as waiver of the right on the which such actions merge.

§ 11. The confession mentioned in § 10 will be formalized by means of a "Debt Confession Term", which, as per the inciso II of the art. 585 of the Act No 5,869 of January 11, 1973-Code of Civil Procedure, is Extrajudicial Executive Title.

§ 12. Noted the provisions of this article, the debt subject matter shall be consolidated on the date of their application and divided by the number of benefits that are indicated in the respective application, observed the rebates of which it treats § 7º.

§ 13. The value of the parcels defined in the form of § 12 will be updated until the date of the respective payment in the form defined in § 5º, considering the rebates on the interest rate according to the term of parceling set out in § 7º.

§ 14. The inaddition of 3 (three) installments, consecutive or not, will entail, regardless of whether judicial or extrajudicial notification or notification, the immediate termination of the parcellar and the loss of the benefits granted, noting yet:

I-that the original value of the debit ascertained in the form of § 4º will be updated with the incidence of legal accruals up to the date of termination ;

II-which will be deducted from the value referred to in the inciso I of this paragraph the paid parcels, with the incidence of legal additions up to the date of termination ;

III-which will be promoted to the competent Enforcement Action founded on the Extrajudicial Executive Title willing in § 11.

§ 15. The renegotiation of which it treats this article will be regulated by act of the National Company of Supply-CONAB's National Directorate of Supply.

Art. 51. The art. 25 of Law No. 10,438 of April 26, 2002, passes vigorously with the following essay:

" Art. 25. ......................................................................................................

§ 1º The electric power distribution dealerships and permissionaries will be able to agree to extend the discount that it treats the caput of this article by up to 40 (forty) weekly hours, within the framework of the state policies of incentive for irrigation and aquaculture, vegin the cost of this additional discount by way of either passing on electric power tariffs or through any incident charge on electric power tariffs.

§ 2º The extension of weekly tariff discount hours will not be able to compromise the safety of electric power market service and the physical guarantee of hydroelectric power plants. " (NR)

Art. 52. It is the authorised Executive Power to declare a state of phytosanitary or zoossanitary emergency, when epidemiological situation is found to indicate imminent risk of introducing exotic disease or missing quarentennial plague in the Country, or there is risk of an outbreak or epidemic of disease or plague already existing.

Single Paragraph. The limits and conditions for the declaration of the state of emergency shall be established in regulation

Art. 53. It is the central and superior instance of the Unified System of Attention to Agroanian Sanity that it treats § 4º of the art.

28-A of Law No. 8,171 of January 17, 1991, authorized under the Regulation, in extraordinary character, to be annual with importation and to grant temporary emergency authorization of production, distribution, marketing and use, when declared a state of phytosanitary or zooshealth emergency of:

I-reagents, kits or equipment for diagnosis ;

II-agrotoxic and related ; and

III-veterinary products.

§ 1º The granting of the annuity and temporary emergency authorization should apply only to the products provided in the incisos of the caput strictly necessary to the care of the health and plant health emergency status officially declared, and should be specific as to:

I-the products and their conditions of use ;

II-geographical delimitation ; and

III-to the term of validity.

§ 2º Emergency authorization that treats caput can only be granted for products whose employment is authorized in countries with recognized regulatory practices in the form of the regulation.

§ 3º The importation, production, marketing and use of agrotoxic, its components and related purposes, to the ampairing of temporary emergency authorization, prescinded on the record that it treats art. 3º of Law No. 7,802 of July 11, 1989.

§ 4º The annuity and temporary emergency authorization that treats caput cannot be granted to agrotoxic and related products that cause severe damage to the environment or that admittedly:

I-do not have, in Brazil, methods for disabling their components, so as to prevent their remaining waste from provoating risks to the environment and public health ;

II-do not have an antidote or effective treatment in Brazil ;

III-reveal theratogenic, carcinogenic or mutagenic characteristics, according to the updated results of experiments from the scientific community ;

IV-provon hormonal disorders, damage to the reproductive apparatus, according to updated procedures and experiences in the scientific community ; and

V-reveal more dangerous to man than laboratory tests with animals have been able to demonstrate, according to updated technical and scientific criteria.

Art. 54. The organs of agriculture, health and environment will be able to prioritize the technical analyses of their competencies for agrotoxic and related products applicable to the control, suppression or eradication of the causative plague of the emergency treats

the art. 52 and in other situations envisaged in regulation

Art. 55. Law No. 9,430 of December 27, 1996 passes the extra vigorous of the following art. 56-A:

" Art. 56-A. The private national and non-profit umbrella entity, consisting of the set of credit unions and cooperative banks, in the form of the legislation and regulation of their own, intended to administer protection mechanism to holders of claims against these institutions and contributing to the maintenance of stability and the prevention of insolvency and other risks of these institutions, is exempt from the income tax, including from the incident on monthly net gains and of the withheld at source on the income from fixed income and variable income financial application, as well as from the social contribution on net profit.

§ 1º For the purpose of enjoyment of the exemption, the said entity is expected to have its status and its regulation approved by the National Monetary Council.

§ 2º Stay authorized the transfers, to the entity mentioned in the caput, of resources arising from the recollutions carried out by the credit unions and cooperative banks, directly or indirectly, to the Guaranteed Fund de Crédito that it treats art. 4º of Law No. 9,710 of November 19, 1998.

§ 3º The transfers of the resources of which it treats § 2º will not be taxed, under this article.

§ 4º In case of dissolution, for whatever reason, of the entity that treats the caput, the resources eventually returned to the associates will be subject to taxation at the receiving institution in the form of the current legislation.

§ 5º The provisions of this article shall enter into force on the day following that of the approval by the National Monetary Council of the statute and the regulation of the entity of which it treats the caput. "

Art. 56. Philanthropic private entities and not-for-profit entities can pass on their manners financial resources received from the public ones, provided that expressly authorized in the transfer instrument, observed form and the limits set in the transfer instrument and in the legislation, when there is.

Art. 57. The art. 57 of Provisional Measure No. 2.158-35 of August 24, 2001, passes vigorously with the following changes:

" Art. 57. The taxable person who leaves to fulfil the ancillary obligations required under the art. 16 of Law No. 9,779 of January 19, 1999, or that comply with incorrections or omissions will be subpoenaed to comply with them or to provide clarification relating to them within the time limits stipulated by the Office of the Federal Revenue Office of Brazil and subordinate to the following fines:

I-.......................................................................................................

a) R$ 500.00 (real five hundred) by month-calendar or fraction, with respect to legal persons who are in the beginning of activity or who are immune or exempt or who, in the last submitted statement, have ascertained presumed profit or by Simple National ;

b) R$ 1,500.00 (thousand and real five hundred) for month-calendar or fraction, relatively to the other legal persons ;

c) R$ 100.00 (one hundred reais) for month-calendar or fraction, regarding physical persons ;

II-by non-compliance with the subpoena of the Office of the Federal Revenue Office of Brazil to comply with ancillary obligation or to provide clarification within the time limits stipulated by the tax authority: R$ 500.00 (real five hundred) by month-calendar ;

III-by fulfillment of ancillary obligation with inaccurate, incomplete or omitted information:

a) 3% (three per cent), not less than R$ 100.00 (a hundred reais), of the value of the commercial transactions or financial transactions, of the legal person or of third parties in respect of which it is liable to tax, in the case of omitted information, inaccurate or incomplete ;

b) 1.5% (an integer and five tenths per cent), not less than R$ 50.00 (fifty reais), of the value of the commercial transactions or financial transactions, of the physical person or third parties in respect of which it is responsible tax, in the case of omitted information, inaccurate or incomplete.

......................................................................................................................

§ 3º The penalty provided for in the inciso I of the caput shall be reduced to half, when the ancillary obligation is fulfilled prior to any office of the trade.

§ 4º In the hypothesis of a legal person of public law, the fines provided for in paragraph to of inciso I, inciso II and paragraph b of the inciso III shall be applied. "(NR)

Art. 58. Law No. 10,848 of March 15, 2004 passes the extra vigorous of the following art. 2º-A:

" Art. 2º-A. The guaranty guarantor of true fulfillment in the safety-warranty modality of new electrical power generation venture, of which it treats § 6º of the art. 2º, whose beneficiary is the National Electric Power Agency-ANEEL, may, at its discretion and with prior annuation of the Aneel, replace the guarantee-guarantee offered by term of debt assumption, the collection of which will give extrajudicial or upon enrollment in Active Debt, pursuant to the Act no 6,830, of September 22, 1980.

§ 1º Anufied by the Aneel the replacement of which treats the caput, is vetoed to the borrower, its partners, controllers, direct or indirect, until the discharge of the assumed debt, the hiring stemming from:

I-bidding for regulated electric power hire that it treats art. 2º;

II-bidding for booking power hiring that it treats art. 3º-A ; and

III-bidding of electric power transmission facilities of which they treat § § 1º and 6º of the art. 17 of Law No. 9,074 of July 7, 1995.

§ 2º The willing in caput does not apply to hydroelectric ventures.

§ 3º Caberá à Aneel dispose of the term of debt assumption, which is in an extrajudicial executive title and should correspond to the value defined in the insurance policy-guarantee. "

Art. 59. Law No. 12,096 of November 24, 2009 passes vigorously with the following amendment:

" Art. 1º .....................................................................................................

I-...............................................................................................................

a) to the acquisition, production and tenancy of capital goods, included components and related technological services, and the associated spin capital ; to the production of consumer goods for export ; to the electric power sector, to structures for export of liquid bulk ; to engineering projects ; to technological innovation ; to investment projects aimed at the constitution of technological and productive capacity in high-intensity sectors of knowledge and engineering ; to projects and equipment for environmentally sound recycling and treatment ; and to investments in the national grain storage sector ; and

...........................................................................................................................

§ 1º The total value of financing subsidized by the Union is limited to the amount of up to R$ 322,000,000,000.00 (three hundred and twenty two billion reais).

......................................................................................................... " (NR)

.Art. 60. The art. 285-B of Law No. 5,869 of January 11, 1973, passes in addition to the following § 2º, renumbering the current single paragraph to § 1º:

" Art. 285-B. ......................................................................................................

§ 2º The debtor or lessee does not exonerate from the obligation to pay the tributes, fines and fees incidents on the linked goods and other charges provided for in contract, except if the obligation to pay is not from his / her liability, as a contract, or is the object of suspension in a preliminary measure, to a measure of caution or anticipation of the effects of the guardianship. " (NR)

Art. 61. The art. 7º of Law No. 12,087 of November 11, 2009, passes in addition to the following § 6º:

" Art. 7th .............................................................................................

§ 6º For the purposes of the provisions of the inciso III of the caput of this article, the credit operation to be guaranteed will correspond to the debtor balance contracted by the student during the funding phase of the financing and effectively disbursed by the awarding agent of the educational credit, observed the maximum guarantee limit of which treats the inciso V of § 4º of the art. 9º. " (NR)

Art. 62. Law No. 10,260 of July 12, 2001 passes vigorously with the following changes:

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

§ 9º The course offer for funding in the form of this Act will be conditional on the accession of the mantenedable entity of institution of education to the Fies and the Fund that treats the inciso III of the art. 7º of Law No. 12,087 of November 11, 2009, pursuant to its status.

§ 10. The Mantenedora entity adhering to the Fies on date prior to the publication of the law arising from the conversion of the Provisional Measure No. 619 of June 6, 2013, shall fall within the provisions of § 9º of this Article, in the form and conditions that will be established by the Ministry of Education. " (NR)

" Art. 5th ........................................................................................................

VIII-possibility of use by the student of the Fund that it treats the inciso III of the art. 7º of Law No. 12,087 of November 11, 2009, with the Ministry of Education being given the conditions for its occurrence in an exclusive or concomitant manner with the guarantees provided for in the inciso III.

...........................................................................................................................

§ 11. The exclusive use of the Fund that treats the incisive VIII of the caput to ensure credit operations within the Fies waivers the student from offering the guarantees provided for in § 9º of this article. " (NR)

Art. 63. This Act comes into force:

I-on the 1st (first) day of the seventh month following the date of its publication, in relation to art 32-C of Law No. 8,212 of July 24, 1991 ;

II-90 (ninety) days after the date of its publication, in relation:

a) to the arts. 71-B and 71-C of Law No. 8,213 of July 24, 1991 ; and

b) to art. 392-B of the Consolidation of Labor Laws, approved by Decree-Law No. 5,452, from 1º May 1943 ; and

III-on the date of its publication as to the other devices, producing effects as of 1st January 2014, in relation:

a) to the incision VII of § 9º of the art. 12, to point d of the inciso I of § 11 of the art. 12, and to § § 14 and 15 of the art. 12 of Law No. 8,212 of July 24, 1991 ;

b) to the incision VII of § 8º of the art. 11, to point d of the inciso I of § 10 of the art. 11, at § § 12 and 13 of the art. 11 of Law No. 8,213 of July 24, 1991 ; and

c) to art. 64 of this Act.

Art. 64. It is revoked § 6º of the art. 17 of Law No. 8,213 of July 24, 1991.

Brasilia, October 24, 2013 ; 192º of Independence and 125º of the Republic.

DILMA ROUSSEFF

Jose Eduardo Cardozo

Guido Mantega

Antony Andrade

Alexandre Rocha Santos Padilha

Miriam Belchior

Edison Loban

Garibaldi Alves Filho

Tereza Campello

Gilberto Jose Spier Vargas