Law No. 13202, 08 December 2015

Original Language Title: Lei nº 13.202, de 08 de dezembro de 2015

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LEI No. 13,202, DE December 8, 2015

Institutes the Tax Litigation Reduction Program-PRORELIT ; authorizes the federal executive branch to monetarily update the value of the fees it indicates ; it amends the Laws 12,873, October 24, 2013, 8,212, July 24, 1991, 8,213, July 24, 1991, 9,250, December 26, 1995, and 12,546, of December 14, 2011 ; and gives other arrangements.

THE CHAIRWOMAN OF THE REPUBLIC

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

Art. 1º It is instituted the Tax Dispute Reduction Program-PRORELIT, in the form of this Act.

§ 1º The taxable person with a tax debit, due until June 30, 2015 and in administrative or judicial discussion before the Office of the Federal Revenue Office of Brazil or the Attorney General of the National Farm May, Upon Application, give up on the respective litigation and use own claims of tax damage and negative calculation basis of Social Contribution on Net Profit-CSLL, ascertained up to December 31, 2013 and declared until June 30, 2015, for the discharge of the debits in administrative or judicial litigation.

§ 2º CSLL's negative tax and calculation basis claims may be used, in the terms of the caput, between controlling and controlled legal persons, in a direct or indirect manner, or between legal persons who are controlled directly or indirectly by a same company, on December 31, 2014, domiciled in Brazil, provided that they remain in this condition up to the date of the option for discharge.

§ 3º Poor may still be used by the legal person referred to in § 1º the CSLL's negative calculation and negative calculation claims of the tax officer or the credit-responsive tributary in administrative or judicial litigation.

§ 4º For the purposes of § 2º, it also includes as controlled the company in which the controlling interest is equal to or less than 50% (fifty per cent), provided that existing agreement of shareholders that ensure in a permanent way to the parent company the individual or common preponderance in social deliberations, as well as the individual or common power of electing the majority of the administrators.

§ 5º The credits of the legal persons of which they treat § § 2º and 3º can only be used after the full use of the own claims.

Art. 2º The application for which it treats § 1º of the art. 1º should be submitted by November 30, 2015, observed the following conditions:

I-payment in kind equivalent to, at the very least:

a) 30% (thirty per cent) of the consolidated value of the debits indicated for the discharge, to be effected by November 30, 2015 ;

b) 33% (thirty-three per cent) of the consolidated value of the debts indicated for the discharge, to be effected in two due installments until the last business day of the months of November and December 2015 ; or

c) 36% (thirty-six per cent) of the consolidated value of the debts indicated for the discharge, to be effected in three due installments up to the last working day of the months of November and December 2015 and January 2016 ; and

II-discharge of the remaining balance upon the use of tax damage claims and negative calculation basis of CSLL.

§ 1º The requirement that it treats the caput imports irrevocable and irreparable confession of the debits indicated by the passive subject and sets out extrajudicial confession in the terms of the arts. 348, 353 and 354 of Law No. 5,869 of January 11, 1973-Code of Civil Procedure.

§ 2º The value of each monthly instalment, on the occasion of the payment for which they treat subparagraphs b and c of the inciso I of the caput, shall be increased by interest equivalent to the referential rate of the Special Settlement System and Custody-SELIC for federal securities, accumulated monthly, calculated from the month following that of the consolidation until the month prior to that of payment, and from 1% (one per cent) for the month in which the payment is being made.

§ 3º To join the program that it treats art. First, the taxable person shall substantiate the express and irrevocable dismissal of the impuritions or administrative resources and the legal actions which have by object the debits which will be dislodged and waive any claim of law on the which merge the said impugments and resources or actions.

§ 4º The discharge in which it treats § 1º of the art. 1º does not cover debits arising from quitting impurition, administrative resources and lawsuits that have been included in earlier parcelic programs, albeit rescinded.

§ 5º Only shall be considered partial dismissal of impurition and interposed administrative resources or proposed judicial action if the debit object of dismissal is passable from the other debunks discussed in the administrative process or in the lawsuit.

Art. 3º The existing deposits linked to the debits to be quieted under this Act will automatically be converted into Union income, applying the provisions of the art. 2º on the remainder balance of the conversion.

Art. 4º The value of the credit to be used for the discharge in respect of the inciso II of the art caput. 2º will be determined by applying the following aliquots:

I-25% (twenty-five per cent) on the amount of the tax injury ;

II-15% (fifteen per cent) on the negative calculation basis of CSLL, in the case of legal persons of private insurance, of capitalization and those referred to in the incisos I to VII, IX and X of § 1º of the art. 1º of Supplementary Law No. 105 of January 10, 2001 ; and

III-9% (nine per cent) on the negative calculation basis of CSLL, in the case of the other legal persons.

Art. 5º In the hypothesis of the rejection of the tax and negative calculation basis claims of CSLL, in whole or in part, the thirty-day deadline for the legal person shall be granted to promote the payment in kind of the remaining balance of the debits included in the discharge application.

Single Paragraph. The lack of payment for which it treats the caput will entail the debtor's lives and the re-establishment of the collection of the remaining debits.

Art. 6º The discharge in the disciplined manner in the arts. 1º to 5º extinguish the tax credit under resolute condition of its ulterior homologation.

Single Paragraph. The Office of the Federal Revenue Office of Brazil and the Attorney General of the National Farm shall have the five year deadline, counted from the date of submission of the application, for consideration of the discharge in the form of the art. 2º.

Art. 7º The Office of the Federal Revenue Office of Brazil and the Attorney General of the National Farm, within the framework of their competencies, shall edit the acts necessary for the implementation of the procedures of which it treats this Act.

Art. 8º It shall be the authorised Executive Power to update monetarily, provided that the value of the update does not exceed the change in the official index of inflation ascertained in the period since the last correction, at periodicity not less than one year, in the form of the regulation, the value of the rates instituted:

I-no art. 17 of Law No. 9,017 of March 30, 1995 ;

II-no art. 16 of Law No. 10,357 of December 27, 2001 ;

III-no art. 11 of Law No 10,826 of December 22, 2003 ;

IV-no art. 1º of Law No. 7,940 of December 20, 1989 ;

V-no art. 23 of Law No. 9,782 of January 26, 1999 ;

VI-no art. 18 of Law No. 9,961 of January 28, 2000 ;

VII-on art. 12 of Law No. 9,427 of December 26, 1996 ;

VIII-no art. 29 of Law No. 11,182 of September 27, 2005 ;

IX-in the inciso III of the art caput. 77 of Law No. 10,233 of June 5, 2001 ;

X-in the arts. 3º-A and 11 of Law No. 9,933 of December 20, 1999 ; and

XI-no art. 48 of Law No. 12,249 of June 11, 2010.

§ 1º The first monetary update on the rates provided for in the caput is limited to the amount of 50% (fifty per cent) of the total value of recomposition regarding the application of the official index since institution of the fee.

§ 2º Should the Executive Power have determined the monetary update upper than that provided for in § 1º of the caput, the taxpayer may apply for the refund of the excess paid value.

Art. 9º (V E TA D O).

Art. 10. Philanthropic private health entities and non-profit health entities that have obtained the death of the application for membership of the Strengthening Program of the Philanthropic Private Entities and Non-profit Entities that Acting in the Health Area and which Participates in Complementary Form of the Single Health System-PROSUS may include in the program, up to the fifteenth day after the publication of this Act, stemming from the conversion of the Provisional Measure No. 685, July 21, 2015, débitos that have been object:

I-de parceling previously awarded to the date of which it treats § 2º of the art. 37 of Law No. 12,873 of October 24, 2013 ; and

II-of the parcelaments to which the art refers. 2º of Law No. 12,996 of June 18, 2014.

Single Paragraph. The inclusion of the debits to which the caput refers reinstates the accession to the Prosus and the moratorium granted by the programme.

Art. 11. For the purpose of interpretation, international agreements and conventions concluded by the Government of the Federative Republic of Brazil to avoid double taxation of income cover CSLL.

Single Paragraph. The willing in the caput also achieves the agreements in simplified form firsthand on the basis of the art. 30 of Decree-Law No. 5,844 of September 23, 1943.

Art. 12. The arts. 15, 22, 24, 28 and 30 of Law No. 8,212 of July 24, 1991, pass vigorously with the following changes:

" Art. 15. ................................................................................................................

Single Paragraph. The Company has equipped itself, for the purposes of this Act, the individual taxpayer and the physical person in the condition of owner or construction construction owner, in relation to the insured person serving him, as well as the co-operative, the association or the entity of any nature or purpose, the diplomatic mission and the consular allocation of foreign career. " (NR)

" Art. 22. .............................................................................................................

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

§ 15. In the hiring of freight or passenger road transport services, of services provided with the use of tractor, earthmoving machine, harvesting and assorted, the calculation basis of the Company's contribution corresponds to 20% (twenty per cent) of the value of the tax bill, invoice or receipt, when such services are provided by autonomous road vehicle driver, autonomous driver of road vehicle, as well as by machine operator. " (NR)

" Art. 24. The contribution of the domestic employer incident on the contribution salary of the domestic employee to their service is:

I-8% (eight per cent) ; and

II-0.8% (eight tenths per cent) for insurance financing against accidents at work.

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

" Art. 28. ..............................................................................................................

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

§ 11. The remuneration of the individual taxpayer working as an autonomous road vehicle driver, as an auxiliary driver of road vehicle, in car ceded in a collaborative manner under Law No. 6,094 of 30, is considered to be remuneration. August 1974, as a tractor operator, earthmoving machine, spoon and resembling, the amount corresponding to 20% (twenty per cent) of the raw value of freight, career, transport of passengers or the service provided, observed the limit the maximum referred to in § 5º. " (NR)

" Art. 30. ...............................................................................................................

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

§ 2º .....................................................................................................................

I-in the inciso II of the caput, the pickup is to be made up to the business day immediately posterior ; and

II-in paragraph b of the inciso I and the incisos III, V, X and XIII of the caput, up to the working day immediately prior.

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

§ 6º (Revogized).

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

Art. 13. The single paragraph of the art. 14 of Law No. 8,213 of July 24, 1991, passes vigorously with the following essay:

" Art. 14. ..............................................................................................................

Single Paragraph. The Company has equipped itself, for the purposes of this Act, the individual taxpayer and the physical person in the condition of owner or construction construction owner, in relation to the insured person providing him service, as well as the cooperative, association or entity of any nature or purpose, the diplomatic mission and the consular allocation of foreign career. " (NR)

Art. 14. The art. 4º of Law No. 9,250 of December 26, 1995, passes effect with the following changes:

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

Single Paragraph. The deduction permitted by the inciso V applies exclusively to the basis of calculation for the following income, ensured in the other cases, the deduction of the values paid to that title, on the occasion of the determination of the basis of calculation of tax due in the year-calendar, as laid down in paragraph and of the inciso II of the art. 8º of this Act:

I-of work with employeral bond or administrators ; and

II-proof of retirees and pensioners, when the payer source is responsible for the discount and their payment of the prevident contributions. " (NR)

Art. 15. The art. 7º-A of Law No. 12,546 of December 14, 2011, plus Law No. 13,161 of August 31, 2015, passes vigorously with the following essay:

" Art. 7º-A. The aliquot of the contribution on the gross revenue forecast in art. 7º will be 4.5% (four integers and five tenths per cent), except for the call center companies referred to in the inciso I, which will contribute to the 3% (three per cent) aliquot, and for the companies identified in the incisos III, V and VI, all of the caput of the art. 7º, which will contribute to the aliquot of 2% (two per cent). " (NR)

Art. 16. This Act comes into force:

I-from 1º December 2015 as to art. 15 ;

II-on the date of its publication as to the other devices.

Art. 17. It is revoked § 6º of the art. 30 of Law No. 8,212 of July 24, 1991.

Brasilia, December 8, 2015 ; 194º of Independence and 127º of the Republic.

DILMA ROUSSEFF

Tarcísio José Massote of Godoy

Marcelo Costa and Castro

Miguel Rossetto