Provisional Measure No. 582, September 20 2012

Original Language Title: Medida Provisória nº 582, de 20 de Setembro de 2012

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PROVISIONAL MEASURE # 582, OF September 20, 2012

Amendments to Law No. 12,546 of December 14, 2011 on the previdual contribution of companies from the industrial and service sectors ; allows depreciation of capital goods for ascertaining the Income Tax ; Establish the Regime Special Incentive to the Development of the Fertilizer Industry Infrastructure ; it amends Law No. 12,598 of March 22, 2012, as to the scope of the Special Tributarian Regime for the Defence Industry ; changes the incidence of the Contribution to the PIS/PASEP and COFINS in the marketing of the orange ; it reduces the Income Tax due by the autonomous cargo transportation provider ; and gives other provider.

THE REPUBLIC OF THE REPUBLIC, in the use of the attribution that confers you the art. 62 of the Constitution, adopts the following Interim Measure, with force of law:

Art. 1º Law No. 12,546 of December 14, 2011 passes vigorously with the following changes:

" Art. 9º .......................................................................................................................

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

II-to the willing on art. 22 of Law No. 8,212, 1991, reducing the value of the contribution of the incisos I and III of the caput of that article to the percentage resulting from the reason between gross revenue of activities unrelated to the services of which it treats the caput of the art. 7º or the manufacture of the products of which it treats the caput of the art. 8º and total gross revenue. " (NR)

Art. 2º The Attachment referred to in the caput of the art. 8º of Law No. 12,546, from 2011, passes in effect:

I-increased products classified under the codes of the Tax Incidence Table on Industrialized Products-TIPI, approved by Decree No 7,660 of December 23, 2011, listed in the Annex to this Interim Measure ; and

II-subtracted from the products classified under codes 3923.30.00 and 8544.49.00 of TIPI.

Art. 3º Applies the provisions of § 21 of the art. 8º of Law No. 10,865 of April 30, 2004, to the products referred to in the inciso I of the caput of the art. 2º.

Art. 4th For the purpose of ascertaining income tax, the legal persons taxed on the basis of real profit will be entitled to accelerated depreciation, calculated by the additional application of the usually admitted depreciation rate, without prejudice to the accounting depreciation of the machines, equipment, apparatus and instruments.

§ 1st The provisions of caput apply to new goods, relating to regulation, acquired or object of order contract between September 16 and December 31, 2012, and intended for the acquireed asset of the purchaser.

§ 2nd The accelerated depreciation of which treats the caput:

I-will constitute exclusion of net profit for the purposes of determining actual profit and will be controlled in the actual profit finding fiscal book ;

II-will be calculated prior to the application of the accelerated depreciation coefficients to which the art refers. 69 of Law No 3,470 of November 28, 1958 ; and

III-will be ascertained as of 1st January 2013.

§ 3º The total cumulative depreciation, including accounting and accelerated stimulation, will not be able to exceed the acquisition cost of the good.

§ 4º From the period of determination in which the limit of which treats § 3rd is reached, the depreciation value, recorded in the accounting, is to be added to the net profit for the purpose of determining real profit.

Art. 5º The Special Incentive Regime for the Development of Infrastructure of the Fertilizer Industry-REIF, under the terms and conditions set out in the arts is hereby established. 5º to 12.

Single Paragraph. The Executive Power will regulate the form of habilitation and coabilition to the regime that it treats the caput.

Art. 6º It is beneficial to the REIF the legal person who has approved design for implantation or extension of infrastructure for fertilizer production and its inputs, for incorporation to its immobilized asset, and the coabilitized legal person.

§ 1º The provisions of this article also apply to investment projects which, from the chemical transformation of the inputs that treats caput, do not produce exclusively fertilizers in the form of the regulation.

§ 2º Compen to the Ministry of Mines and Energy the definition of the projects that fall within the provisions of caput and § 1º and the design approval submitted by the legal person concerned.

§ 3º You will not be able to accede to REIF the legal persons opting for the Unified Special Scheme of Grossing of Tributes and Contributions owed by the Microcompanies and Small Business Companies-SIMPLE NATIONAL, of which it treats the Act Add-on No 123 of December 14, 2006 and the legal persons of which treat the inciso II of the art caput . 8º of Law No. 10,637 of December 30, 2002 and the inciso II of the caput of art. 10 of Law No. 10,833 of December 29, 2003.

Art. 7º The fruition of the benefits of the REIF shall be conditional on the tax regularity of the legal person in relation to the tributes administered by the Office of the Federal Revenue Office of Brazil of the Ministry of Finance and to the fulfilment of the following requirements, in the regulation terms:

I-minimum investment in research and development and technological innovation ; and

II-percent minimum local content in relation to the global value of the project.

Art. 8º In the case of sale in the domestic or import of machinery, appliances, instruments and equipment, new, and of construction materials for use or incorporation in the project of which it treats the art's caput . 6º, is suspended the payment:

I-from Contribution to PIS/PASEP and Contribution to Social Security Financing-COFINS incidents on the revenue of the seller legal person, when the acquisition is effected by legal person beneficial to the REIF ;

II-of the Contribution to the PIS/PASEP-Import and COFINS-Import, when the import is effected by legal person benefiting from REIF ;

III-of the Tax on Industrial Products-IPI incident at the exit of the industrial establishment or equated, when the acquisition in the domestic market is effected by industrial establishment of legal person beneficiary of the REIF ; and

IV-of IPI linked to importation, when importation is effected by establishment of legal person benefiting from REIF.

§ 1º In the relative tax notes:

I-to sales that it treats the inciso I of the caput, should note the expression "Sale effected with suspension of the payment of the Contribution to PIS/PASEP and COFINS", with the corresponding legal device specification ; and

II-to the exits of which it treats the inciso III of the caput, it should note the expression "Exit with suspension of IPI", with the corresponding legal device specification, vetoed the tax record in the said notes.

§ 2º The suspension of the payment of tributes of which treat the incisos I and II of the caput converts into zero aliquot after the use or incorporation of the good or construction material in the execution of the project of which it treats the art caput. 6º.

§ 3º The suspension of the payment of tributes of which treats the incisos III and IV of the caput converts into exemption after the use or incorporation of the good or construction material in the execution of the project of which it treats the art caput. 6º.

§ 4º The legal person who does not use or embed the good or construction material in the project that treats the art caput. 6º shall be obliged to collect the contributions and unpaid tax in due course of the suspension of which this article, plus interest and fine, of resident or of office, in the form of the specific legislation, counted as of the date of the acquisition or the registration of the Import Declaration-DI, on condition

I-from taxpayer, in relation to Contribution to PIS/PASEP-Import, to COFINS -Import and IPI linked to importation ; or

II-of responsible, in relation to the Contribution to PIS/PASEP, COFINS and IPI.

§ 5º For the purposes of this article, the importer shall be equipped with the importer the acquiring legal person of foreign goods, in the case of importation carried out on his / her account and order, by means of an importer legal person.

Art. 9º In the case of sale or import of services intended for the project referred to in the caput of the art. 6º, is suspended for payment of:

I-Contribution to PIS/PASEP and COFINS incidents on the revenue of the legal person established in the Country arising from the provision of services to the beneficial legal person of the REIF ; and

II-Contribution to PIS/PASEP-Importation and COFINS-Import incidents in the import of services directly by legal person benefiting from REIF.

§ 1º In the sales or imports of services of which it treats the caput, it applies, in what couber, the provisions of § 4º of the art. 8º.

§ 2º The suspension that it treats this article converts to zero aliquot after the use of the services it treats the caput of this article in the execution of the project that treats the caput of the art. 6º.

Art. 10. It is suspended, too, the payment of the Contribution to PIS/PASEP and COFINS incidents on the revenue arising from the leasing of machines, appliances, instruments and equipment the legal person benefiting from the REIF, for use in the execution of the project that treats the caput of the art. 6º.

Single Paragraph. The suspension that it treats this article converts to zero aliquot after the use of the located goods in the execution of the project that treats the caput of the art. 6º.

Art. 11. The benefits of treating the arts. 8º to 10 may be enjoyed by up to five years counted from the date of publication of this Provisional Measure, in the acquisitions, imports and location held after the habilitation or coabilition of the legal persons benefitted by the REIF.

§ 1º In the project entitlement transfer hypothesis approved in the REIF during the benefit fruition period, the habilitation of the new project holder is conditioned to:

I-maintenance of the original characteristics of the project, as

manifestation of the Ministry of Mines and Energy ;

II-observance of the term limit stipulated in the caput; and

III-cancellation of the habilitation of the prior holder of the project.

§ 2º In the title transfer hypothesis that it treats § 1º, they are responsible in solidarity with the suspended tributes to the previous holders and the current holder of the project.

Art. 12. Law No. 12,598 of March 22, 2012 passes vigorously with the following changes:

" Art. 9º-A Stay reduced to zero the aliquots:

I-from Contribution to PIS/PASEP and COFINS incidents on revenue stemming from the sale of the goods referred to in the inciso I of the caput of the art. 8º effected by legal person benefactor from RETID to the Union, for private use of the Armed Forces, except for personal and administrative use ; and

II-of the Contribution to PIS/PASEP and COFINS incidents on revenue arising from the provision of the services referred to in art. 10 per legal person benefactor from RETID to the Union, for private use of the Armed Forces, except for personal and administrative use. " (NR)

" Art. 9º-B Stay exempt from IPI the goods referred to in the inciso I of the caput of art. 8º drawn from the industrial establishment or equation of legal person recipient of the RETID, when acquired by the Union, for the private use of the Armed Forces, except for personal and administrative use. " (NR)

" Art. 11. The benefits of treating the arts. 9º, 9º-A, 9º-B and 10 may be enjoyed in up to five years counted from the date of publication of this Act, in the acquisitions and imports carried out after the habilitation of legal persons benefitted by RETID. " (NR)

Art. 13. Law No. 12,715 of September 17, 2012 passes vigorously with the following changes:

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

§ 6º .............................................................................................................................

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

d) stay limited to one percent of the tax on income due with respect to the program that it treats art. 1º, and one percent of the tax on income due with respect to the program that it treats art. 3º; and

II-? ..........................................................................................................................

c) stay limited to one percent of the income tax due in each quarterly or annual span of the program with respect to the program that it treats art. 1º, and one per cent of the income tax due in each quarterly or annual ascertainment period with respect to the program of which it treats art. 3º, observed in both of these hypotheses the provisions of § 4º of the art. 3º of Law No. 9,249 of December 26, 1995.

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

Art. 14. The payment of the Contribution to the PIS/PASEP and COFINS incidents on the proceeds arising from the sale of the products classified in code 0805.10.00 of TIPI, when used in the industrialization of the products classified in the code 2009.1 of the TIPI, and these are intended for export.

Single Paragraph. It is vetoed, to legal persons who carry out the operations of which it treats the caput, the ascertaining of credits linked to the sales revenue effected with suspension.

Art. 15. The legal person subject to the non-cumulative ascertainment scheme of the Contribution to PIS/PASEP and COFINS may discount from the said contributions, due in each period of ascertainment, assumed credit calculated on the acquisition value of the products classified in code 0805.10.00 of TIPI used in the industrialization of the products classified in code 2009.1 of TIPI intended for export.

§ 1º The right to the presumed credit that it treats caput applies only to products acquired from a resident physical or legal person or domiciled in the Country.

§ 2º The amount of the presumed credit referred to in the caput shall be determined upon application, on the acquisition value of the products classified in the TIPI code 0805.10.00, of the percentage corresponding to twenty-five per cent of the required aliquots in the caput of the art. 2º of Law No. 10,637, from 2002, and in the caput of art. 2º of Law No. 10,833, 2003.

§ 3º The presumed credit not availed in a given month may be taken advantage of in the subsequent months.

§ 4º The legal person who until the end of each calendar quarter is unable to use the presumed credit that it treats this article in the manner provided for in the caput, may:

I-to make its compensation with own debits, overdue or vincensed, concerning taxes and contributions administered by the Office of the Brazilian Federal Revenue Office of the Ministry of Finance, observed specific legislation applicable for matter ; or

II-apply for their cash rebirth, observed the specific legislation applicable to matter.

§ 5º For the purposes of this Article, the export directly to the exterior or the exporting commercial company with the specific export end is deemed to be export.

§ 6º The provisions of this article do not apply to:

I-exporter commercial company ;

II-operations that consist of mere resale of the goods to be exported ; and

III-goods that have been imported.

Art. 16. The balance of presumed credits ascertained in the form of § 3º of the art. 8º of Law No 10,925 of July 23, 2004 on goods classified under Code 0805.10.00 of the TIPI existing on the date of publication of this Provisional Measure, may:

I-be compensated with own debits, overdue or vincensed, concerning tributes administered by the Office of the Brazilian Federal Revenue Office of the Ministry of Finance, observed specific legislation applicable to matter ; and

II-be resmined in cash, observed the specific legislation applicable to matter.

§ 1º The application for compensation or compensation of the presumed credits can only be effected:

I-in respect of credits ascertained in the years-calendar 2008 a to 2010, from the first day of the month subsequent to the publication of this Provisional Measure ; and

II-in respect of credits ascertained in the calendar year 2011, and in the period between January 2012 and the month of publication of this Provisional Measure, as of 1º January 2013.

§ 2º The provisions of this article apply only to the presumed claims that have been ascertained in relation to costs, expenses and charges linked to the export revenue, observed the provisions of § § 8º and 9º of the art. 3º of Law No. 10,637, 2002, and § § 8º and 9º of the art. 3º of Law No. 10,833, 2003.

Art. 17. The willing in the arts. 14 and 15 will be applied only after established terms and forms by the Office of the Brazilian Federal Revenue Office of the Ministry of Finance, respected, at the very least, the deadline of which it treats the inciso I of the caput of the art. 20.

Single Paragraph. The willing in the arts. 8º and 9º of Law No. 10,925, 2004, will cease to apply to products classified under Code 0805.10.00 of TIPI from the date of production of effects defined in the caput, since used in the industrialization of the products classified in the code 2009.1 of the NCM, and intended for export.

Art. 18. Law No. 7,713 of December 22, 1988 passes vigorously with the following changes:

" Art. 9º .......................................................................................................................

I-ten per cent of gross income, stemming from freight transport ;

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

Art. 19. Law No. 10,925 of 2004 passes vigorously with the following changes:

" Art. 1st? ...............................................................................................................

§ 3º In the case of the inciso XVIII of the caput, the reduction to zero of the aliquots applies until December 31, 2013. " (NR)

Art. 20. This Provisional Measure comes into effect:

I-from the first day of the fourth month subsequent to the publication of this Provisional Measure, in relation to arts. 1º to 3º and 14 a 17 ;

II-as of 1º January 2013, in relation to art. 18 ; and

III-on the date of its publication for the other devices.

Brasilia, September 20, 2012 ; 191º of Independence and 124º of the Republic.

DILMA ROUSSEFF

Celso Luiz Nunes Amorim

Nelson Henrique Barbosa Filho

Marcio Pereira Zimmermann


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