LEI NO. 10,865, OF April 30, 2004

Disposes on the Contribution to the Social Integration and Training Programs of Public Server Heritage and the Contribution to the Financing of Social Security incidents on the import of goods and services and gives other arrangements.

THE PRESIDENT OF THE REPUBLIC I know that the National Congress decrees and I sanction the following Law:

CHAPTER I

OF THE INCIDENCE

Art. 1º Stay instituted the Contribution to the Social Integration and Formation Programs of the Heritage of the Public servant incident in the Import of Foreign Products or Services-PIS/PASEP-Import and the Social Contribution to Social Security Financing due by the Importer of Foreign Bens or Foreign Services- COFINS-Import, based on the arts. 149, § 2º, inciso II, and 195, inciso IV, of the Federal Constitution, observed the provisions of its art. 195, § 6º.

§ 1º The services referred to in the caput of this article are those from abroad provided by a physical person or legal person resident or domiciled abroad, at the following hypotheses:

I-performed in the Country; or

II-performed abroad, the result of which occurs in the Country.

§ 2º Considerate also foreigners:

I-national or nationalized goods exported, which return to the Country, save if:

a) sent on consignment and not sold within the authorized period;

b) returned by reason of technical defect for repair or for replacement;

c) for the reason of modifications to the import systematic by the importing country;

d) by reason of war or public calamity; or

e) by other factors alheios to the will of the exporter;

II-the equipment, machinery, vehicles, appliances and instruments, as well as parts, parts, accessories and components, of national manufacturing, acquired on the domestic market by the national engineering companies and exported for the execution of contracted works abroad, in the hypothesis of returning to the Country.

Art. 2º The contributions instituted in the art. 1º of this Act do not focus on:

I-foreign goods which, correctly described in the transport documents, arrive in the Country by unequivocal or proven error of dispatch and which are reintended or returned to the exterior;

II-identical foreign goods, in equal quantity and value, and which are intended for the reposition of other previously imported ones that have been revealed, after the customs landed, defective or printable for the purpose to which they were intended, observed the regulation of the Ministry of Finance;

III-foreign goods that have been the object of penalty of pervades, except in the hypotheses in which they are not located, have been consumed or resold;

IV-foreign goods returned to the outside before the registration of the import declaration, observed the regulation of the Ministry of Finance;

V -caught caught outside the territorial waters of the Country by a company located in its territory, provided that it met the requirements regulating fishing activity;

VI-goods to which the scheme has been applied of temporary export;

VII-goods or services imported by the welfare entities, pursuant to § 7º of the art. 195 of the Federal Constitution, observed the provisions of the art. 10 of this Act;

VIII-goods in customs transit of passage, accidentally destroyed;

IX-damaged goods or which are shown to be worthless for the purposes to which they were intended, provided that destroyed, under customs control, before dispatched for consumption, without burden for the National Farm; and

X-the cost of international transport and other services, which have been computed in the customs value that served as a base of calculation of the contribution.

CHAPTER II

OF THE GENERATOR FACT

Art. 3º The generator fact will be:

I-the entry of goods foreigners in the national territory; or

II-the payment, credit, delivery, employment or remittance of values to residents or domiciled abroad as a contraption per service provided.

§ 1º For effect of the inciso I of the caput of this article, they consider themselves to be entrenched in the national territory the goods they build as having been imported and whose extravio comes to be ascertained by the customs administration.

§ 2º The provisions of § 1º of this article do not apply:

I-to suitcases and to international postal shipments; and

II-to bulk imported merchandise that, by its nature or conditions of handling in the discharge, be subject to break or decrease, provided that the extravio is not more than 1% (one percent).

§ 3º In the hypothesis of occurring break or decrease in percent higher than the fixed in the inciso II of § 2º of this article, contributions shall be required only in respect of what exceeds 1% (one percent).

Art. 4º For the purpose of calculating the contributions, the fact is considered to be the fact generator:

I-on the date of the registration of the import declaration of goods submitted to dispatch for consumption;

II-on the day of the launch of the corresponding tax credit, when it comes to the constant goods of manifest or other declarations of equivalent effect, whose extravio or failure is ascertained by the customs authority;

III-on the date of expiry of the term of stay of the goods in the enclosure customs, if initiated the respective customs dispatch before applied the penalty of pervade, in the situation provided for by the art. 18 of Law No. 9,779 of January 19, 1999;

IV-on the date of payment, credit, delivery, employment, or remittance of values in the hypothesis that it treats the inciso II of the art caput. 3º of this Act.

Single paragraph. The provisions of the inciso I of the caput of this article applies, including, in the case of dispatch for consumption of imported goods under suspensive regime of taxation of import duty.

CHAPTER III

OF THE TAXABLE PERSON

Art. 5º Are taxpayers:

I-the importer, thus considered the physical or legal person promoting the entry of foreign goods into the national territory;

II-the physical or legal person Contracting of services of resident or domiciled abroad; and

III-the beneficiary of the service, in the hypothesis in which the contractor also be resident or domiciled abroad.

Single paragraph. They are equipped with the importer the international postal shipment recipient indicated by the respective sender and the acquirer of merchandise entertained.

Art. 6º Are responsible in solidarity:

I-the acquirer of foreign goods, in the case of importation carried out by his account and order, through legal person importing;

II-the carrier, when carrying goods proceeded from outside or under customs control, including in internal pathway;

III-the representative, in the Country, of the foreign carrier;

IV-the depositary, so considered to be any person incumbent in the custody of well under customs control; and

V-the forwarder, the multimodal transport operator or any subcontractor for the realization of multimodal transport.

CHAPTER IV

OF THE CALCULATION BASIS

Art. 7º The calculation basis will be:

I-the customs value, thus understood, for the purposes of this Act, the value that it serves or that would serve as a basis for the calculation of the import tax, plus the value of the Tax on Relative Operations to the Circulation of Goods and on the Prestation of Interstate and Intermunicipal Transport and Communication Services-ICMS incident on the customs landings and the value of the contributions themselves, in the case of the inciso I of the art caput. 3º of this Act; or

II-the value paid, credited, delivered, employed or remitted abroad, prior to the withholding of the income tax, plus the Tax on Services of any Nature-ISS and of the value of the own contributions, in the hypothesis of the inciso II of the art caput. 3º of this Act.

§ 1º The basis of calculating the incidences ' contributions on reinsurance premiums yielded abroad is 8% (eight percent) of the value paid, credited, delivered, employed or referred to.

§ 2º The provisions of § 1º of this article apply to the insurance premiums not framed in the provisions of the inciso X of the art. 2º of this Act.

§ 3º The basis of calculation is reduced:

I-in 30.2% (thirty whole and two tenths per cent), in the case of import, for resale, of chassis trucks with payload equal to or greater than 1,800 kg (thousand and eight hundred kilograms) and monobloco truck with payload equal to or greater than 1,500 kg (thousand and five hundred kilograms), classified in heading No. 87.04 of the Product Tax Incidence Table Industrialized-TIPI, observed specifications established by the Office of the Federal Revenue Office; and

II-in 48.1% (forty-eight whole and one tenth percent), in the case of import, for resale, of machinery and vehicles classified in the following TIPI codes and positions: 84.29, 8432.40.00, 8432.80.00, 8433.20, 8433.30.00, 8433.40.00, 8433.5, 87.01, 8702.10.00 Ex 02, 8702.90.90 Ex 02, 8704.10.00, 87.05 and 8706.00.10 Ex 01 (only those intended for products classified in the Ex 02 of codes 8702.10.00 and 8702.90.90).

§ 4º The ICMS incident will behave the basis of calculating the contributions, even if it has its differed pickup.

CHAPTER V

OF ALIQUOTS

Art. 8º The contributions will be calculated upon application, on the basis of calculation of which it treats art. 7º of this Law, of the aliquots of:

I-1.65% (one integer and sixty-five hundrths per cent), for the PIS/PASEP-Importation; and

II-7.6% (seven integers and six tenths per cent), for the COFINS-Import.

§ 1º The aliquots, in the case of import of pharmaceuticals, classified in headings 30.01, 30.03, except for code 3003.90.56, 30.04, except code 3004.90.46, in items 3002.10.1, 3002.10.2, 3002.10.3, 3002.20.1, 3002.20.2, 3006.30.1 and 3006.30.2 and in codes 3002.90.20, 3002.90.92, 3002.90.99, 3005.10.10, 3006.60.00, are from:

I-2.1% (two integers and one tenth per cent), for the PIS/PASEP-Importation; and

II-9.9% (nine integers and nine tenths per cent), for COFINS-Import.

§ 2º The aliquots, in the case of import of perfumery, toiletry products or personal hygiene, classified in headings 3303.00 a to 33.07 and in codes 3401.11.90, 3401.20.10 and 96.03.21.00, are of:

I-2.2% (two integers and two tenths per cent), for the PIS/PASEP-Importation; and

II-10.3% (ten integers and three tenths per cent), for COFINS-Import.

§ 3º In the import of machines and vehicles, classified under codes 84.29, 8432.40.00, 8432.80.00, 8433.20, 8433.30.00, 8433.40.00, 8433.5, 87.01, 87.02, 87.03, 87.04, 87.05 and 87.06, of the Mercosur Common Nomenclature-NCM, the aliquots are from:

I-2% (two percent), for the PIS/PASEP-Importation; and

II-9.6% (nine integers and six tenths per cent), for COFINS-Import.

§ 4º The provisions of Paragraph 3º of this article, in respect of products classified in Chapter 84 of the NCM, apply exclusively to the self-propelled products.

§ 5º In the import of the products classified in the headings 40.11 (new rubber tyres) and 40.13 (rubber chambers of rubber), of the NCM, aliquots are from:

I- 2% (two percent), for the PIS/PASEP-Importation; and

II-9.5% (nine integers and five tenths per cent), for COFINS-Import.

§ 6º The import of packaging for soda and beer, referred to in art. 51 of Law No. 10,833, of December 29, 2003, and of packaging for water becomes subject to the incidence of PIS/PASEP-Import and COFINS-Import, fixed by product unit, to the aliquots provided for in that article, with the amendment inserted by art. 21 of this Act.

§ 7º The import of refrigerant, beer and composite preparations, referred to in art. 49 of Law No. 10,833 of December 29, 2003, shall be subject to the incidence of the contributions of which it treats this Act, fixed by product unit, to the aliquots provided for in art. 52 of the mentioned Law, regardless of whether the importer has opted for the special scheme of ascertaining and payment there.

§ 8º The import of gasolines and their currents, except from aviation and diesel oil and their currents, liquefied petroleum gas (GLP) derived from oil and natural gas and aviation kerosene becomes subject to the incidence of the contribution to PIS/PASEP and COFINS fixed by product volume unit, to the aliquots provided for in the art. 23 of this Act, regardless of whether the importer has opted for the special scheme for ascertaining and payment there referred to.

§ 9º On the import of auto parts, related in Annexes I and II to Law No. 10,485, of July 3 of 2002, except when effected by the legal person manufacturer of machines and related vehicles in art. 1º of the said Act, the aliquots are from:

I-2.3% (two integers and three tenths per cent), for the PIS/PASEP-Importation; and

II-10.8% (ten integers and eight tenths per cent), for the COFINS-Import.

§ 10. On the import of immune-tax paper from which it treats art. 150, inciso VI, point d of the Federal Constitution, re-salvaged those referred to in the inciso IV of § 12 of this article, when intended for the printing of periodicals, the aliquots are of:

I? 0.8% (eight tenths per cent), for the contribution to the PIS/PASEP-Importation; and

II? 3.2% (three integers and two tenths per cent), for COFINS-Import.

§ 11. It is the Executive Power authorized to reduce 0 (zero) and to re-establish the aliquots of the PIS/PASEP-Import and COFINS-Import, incidents on:

I-chemicals and pharmaceuticals classified in Chapters 29 and 30 of NCM;

II-products intended for use in laboratory of pathological anatomy, cytological or of clinical analysis classified in headings 30.02, 30.06, 39.26, 40.15 and 90.18 of NCM.

§ 12. They are reduced to 0 (zero) the aliquots of the contributions, in the import hypotheses of:

I-parts, parts and components, intended for employment in the conservation, modernization and conversion of vessels registered in the Brazilian Special Registration;

II-vessels built in Brazil and transferred by matrix of Brazilian shipping company to wholly owned subsidiary abroad, which return to the Brazilian registry as owned by the same national origin company;

III-paper intended for printing newspapers, by the deadline of 4 (four) years from the effective date of this Act, or until the national production meets 80% (eighty by one percent) of internal consumption;

IV? papers classified under codes 4801.00.10, 4801.00.90, 4802.61.91, 4802.61.99, 4810.19.89 and 4810.22.90, all of TIPI, intended for printing of periodicals by the term of 4 (four) years from the effective date of this Act or until production national meet 80% (eighty percent) of domestic consumption;

V-machines, equipment, appliances, instruments, their parts and spare parts, and virgin film film, without similar national, intended for the cinematic and audiovisual industry, and broadcasting;

VI? rentals and mercantile lease contravements of machinery and equipment, vessels and aircraft used in the company's activity;

VII? parts and parts of heading No. 88.03 intended for vehicles and apparatus of heading 88.02 of NCM;

VIII-naphtha petrochemical, code 2710.11.41 of NCM;

IX-natural gas intended for consumption in thermometric units integral to the Priority Thermometric Program-PPT;

X-vegetables and fruits, classified in Chapters 7 and 8, and eggs, classified in heading No. 04.07, all from TIPI; and

XI-semens and embryos of the position 05.11, of the NCM.

§ 13. The Executive Power will regulate:

I? the provisions of Paragraph 10 of this article; and

II-the use of the benefit of aliquot 0 (zero) of which treat the incisos I to VII of § 12 of this article.

CHAPTER VI

DA EXEMPTION

Art. 9º Are exempt from the contributions of which it treats art. 1º of this Act:

I-the imports carried out:

a) by the Union, states, Federal District and Municipalities, their authorities and foundations instituted and maintained by public power;

b) by the Diplomatic Missions and Consular Repartitions of permanent character and by the respective members;

c) by the representations of international bodies of permanent character, inclusive of the of regional scope, of which Brazil is a member, and by the respective members;

II-the hypotheses of:

a) international postal samples and remittances, without commercial value;

b) postal shipments and international air orders, intended for physical person;

c) baggage of travelers from abroad and imported goods to which the taxation regimes apply simplified or special;

d) goods purchased in a lingua franca in the Country;

e) goods brought from abroad, in the characteristic trade of the cities located on the land borders, destined for the subsistence of the family unit of residents in the Brazilian border towns;

f) goods imported under the special customs drawback regime, in the exemption modality;

g) objects of art, classified in the positions 97.01, 97.02, 97.03 and 97.06 of the NCM, received in donation, by museums instituted and held by public power or by other cultural entities recognized as of public utility; and

h) machines, equipment, appliances and instruments, and their parts and spare parts, accessories, raw materials and intermediate products, imported by scientific and technological institutions and by scientists and researchers, as per the willing in Law No. 8,010 of March 29, 1990.

Single paragraph. The exemptions from which it treats this article will only be granted if satisfied the requirements and conditions required for the exemption recognition of the Imposed Products Industrialized Products-IPI linked to the import.

Art. 10. Where the exemption is linked to the quality of the importer, the transfer of ownership or the assignment of use of the goods, to any title, obliges the prior payment of the contributions of which it treats this Act.

Para. single. The willing in the caput of this article does not apply to goods transferred or yielded:

I-the person or the entity that enjoys equal tax treatment, upon prior decision of the administrative authority of the Registry of the Federal revenue;

II-after the course of the term of 3 (three) years, counted from the date of the registration of the import declaration; and

III-to charitable entities, recognized as of utility public, to be sold at fairs, bazaars and similar events, as long as it received in donation of foreign diplomatic representations based in the Country.

Art. 11. The exemption from the contributions, when linked to the targeting of the goods, will be conditional on the further substantiation of their effective employment in the purposes of which they motivated the concession.

Art. 12. Provided that the purposes of which have motivated the granting and upon prior decision of the administrative authority of the Office of the Registry of the Federal Revenue Office, may be transferred the property or ceded the use of the goods before the expiry of 3 (three) years to which the inciso II of the single paragraph of the art is referred to. 10 of this Act, counted from the date of the registration of the corresponding import declaration.

CHAPTER VII

OF THE DATE OF COLLECTION

Art. 13. The contributions of which it treats art. 1º of this Act will be paid:

I-on the date of the registration of the import declaration, in the hypothesis of the inciso I of the art caput. 3º of this Act;

II-on the date of payment, credit, delivery, employment or remittance, in the hypothesis of the inciso II of the art caput. 3º of this Act;

III-on the date of the maturity of the term of stay of the good in the customs enclosure, in the hypothesis of the inciso III of the art caput. 4º of this Act.

CHAPTER VIII

OF THE SPECIAL CUSTOMS REGIMES

Art. 14. The standards regarding the suspension of payment of import duty or IPI tied to import, relating to the special customs arrangements, apply also to the contributions of which it treats art. 1º of this Law.

§ 1º The provisions of the caput of this article apply also to imports, effected by companies located in the French Manaus Zone, of goods to be employed in the elaboration of raw materials, products intermediates and packaging materials intended for employment in industrialization process by establishments there installed, depending on project approved by the Board of Directors of the Superintendency of the French Manaus Zone? SUFRAMA, of which it treats art. 5oA of Law No. 10,637 of December 30, 2002.

§ 2º The Registry of the Federal Revenue Officer shall lay down the necessary requirements for the suspension of which it treats § 1º of this article.

CHAPTER IX

OF CREDIT

Art. 15. Legal persons subject to the ascertaining of the contribution to the PIS/PASEP and COFINS, pursuant to the arts. 2º and 3º of the Laws 10,637, of December 30, 2002, and 10,833, of December 29, 2003, will be able to take credit, for the purposes of determining those contributions, in relation to imports subject to the payment of the contributions of which it treats the art. 1º of this Act, at the following hypotheses:

I-goods purchased for resale;

II? goods and services used as an insume in the provision of services and in the production or manufacture of goods or products intended for sale, inclusive fuel and lubricants;

III-electric energy consumed in the establishments of the legal person;

IV-rentals and mercantile rental contravements of buildings, machinery and equipment, vessels and aircraft, used in the activity of the company;

V-machinery, equipment and other assets incorporated into the immobilized asset, acquired for use in the production of goods for sale or in the provision of services.

§ 1º The right to credit that it treats this article and the art. 17 of this Act applies in relation to the contributions effectively paid in the import of goods and services from the production of the effects of this Act.

§ 2º The untapped credit in a given month may be in us subsequent months.

§ 3º The credit that it treats the caput of this article will be ascertained upon the application of the aliquots provided for in the art caput. 2º of the Laws 10,637, of December 30, 2002, and 10,833, of December 29, 2003, on the value that served as the basis of calculating the contributions, in the form of the art. 7º of this Act, plus the value of the IPI tied to the import, when an integral part of the cost of acquisition.

§ 4º In the inciso V hypothesis of this article, the credit shall be determined by applying the aliquots referred to in § 3º of this article on the value of depreciation or amortization accounted for each month.

§ 5º For the purposes of this article, apply, in what couber, the provisions of § § 7º and 9º of the art. 3º of the Laws 10,637, of December 30, 2002, and 10,833, of December 29, 2003.

§ 6º The provisions of the inciso II of the caput of this article achieves the copyright paid by the phonographic industry since those rights have been subject to the payment of the contributions of which it treats this Act.

§ 7º Optionally, the taxpayer will be able to discount the credit that it treats § 4º of this article, concerning the import of machinery and equipment intended for the immobilized asset, within 4 (four) years, upon the application, each month, of the aliquots referred to in Paragraph 3º of this article on the value corresponding to 1/48 (one forty-eight avos) of the acquisition value of the good, in accordance with regulation of the Registry of the Federal Revenue Office.

§ 8º The importing legal persons, in the import hypotheses of which they treat the incisors to be followed, shall observe the provisions of the art. 17 of this Act:

I? products from § § 1º to 3º and 5º to 7º of the art. 8º of this Act, when intended for resale;

II? products of § 8º of the art. 8º of this Act, when intended for resale, even if intermediate mixing phase occurs;

III? products of § 9º of the art. 8º of this Act, when intended for resale or use as an insume in the production of related auto parts in Annexes I and II of Law No. 10,485, of July 3, 2002;

IV? product of § 10 of the art. 8º of this Law.

Art. 16. It is vetted the use of the credit that it treats art. 15 of this Law in the hypotheses referred to in the incisos III and IV of § 3º of the art. 1º and in the art. 8º of Law No. 10,637 of December 30, 2002 and in the incisos III and IV of § 3º of the art. 1º and in the art. 10 of Law No. 10,833 of December 29, 2003.

Single paragraph. It generates right to the credits of which they treat the arts. 15 and 17 a import effected with exemption, except in the hypothesis that the products are resold or used as an insume in products or services subject to aliquot 0 (zero), exempted or not achieved by the contribution.

Art. 17. The legal persons importers of the products referred to in § § 1º to 3º and 5º to 10 of the art. 8º of this Law will be able to debit credit, for purposes of determining the contribution to PIS/PASEP and COFINS, in relation to the import of these products, in the hypotheses:

I-dos § § 1º to 3º and 5º to 7º of the art. 8º of this Act, when intended for resale;

II-of § 8º of the art. 8º of this Act, when intended for resale, even if intermediate stage of mixing occurs;

III-of § 9º of the art. 8º of this Act, when intended for resale or use as an insume in the production of related auto parts in Annexes I and II to Law No. 10,485 of July 3, 2002;

IV-of § 10 of the art. 8º of this Act, when intended for the resale or printing of periodicals.

§ 1º Legal persons submitted to the special scheme of which it treats art. 52 of Law No. 10,833 of December 29, 2003, they will be able to discount credits, for the purposes of determining the contribution to PIS/PASEP and COFINS, in relation to the import of the products referred to in § 6º of the art. 8º of this Act, used in the process of industrialization of the products of which it treats § 7º of the same article, as well as in relation to the import of these products and other products listed in the Single Annex of Law No. 10,833 of December 29, 2003.

§ 2º The credits of which this article deals will be ascertained upon the application of the aliquots of the contribution to PIS/PASEP and COFINS incidents on revenue arising from the sale, in the domestic market, of the respective products, in the form of the specific legislation, on the value of which it treats § 3º of the art. 15 of this Law.

§ 3º In the hypotheses of § § 6º and 7º of the art. 8º of this Act, the credits will be determined on the basis of the specific aliquots referred to in the arts. 51 and 52 of Law No. 10,833 of December 29, 2003.

§ 4º Without prejudice to the provisions of Paragraph 3º of this article, the claims of the remaining products set out in the Single Annex of Law No. 10,833 of December 29, 2003 shall be determined on the basis of the aliquots of which they treat the incisos I and II of the art caput. 8º of this Law.

§ 5º In the hypothesis of § 8º of the art. 8º of this Act, the credits will be determined on the basis of the specific aliquots referred to in the art. 23 of this Law.

Art. 18. In the case of import on account and order of third parties, the credits of which treat the arts. 15 and 17 of this Act will be taken advantage of by the commissioning.

CHAPTER X

OF THE CRAFT ' S LAUNCH

Art. 19. In the cases of trade-free throws, the provisions of the arts will be applied, in the case of the couber. 43 and 44 of Law No. 9,430, of December 27, 1996.

CHAPTER XI

OF THE ADMINISTRATION OF THE TAX

Art. 20. It is incumbent upon the Registry of the Federal Revenue Officer to administration and to audit the contributions of which it treats this Act.

§ 1º The contributions subject to the standards concerning the tax administrative procedure of determination and requirement of the tax credit and consultation of which it treats Decree No. 70,235 of March 6, 1972, as well as, in what couber, the provisions of the income tax legislation, import tax, especially as to the valorisation customs, and the contribution to PIS/PASEP and COFINS.

§ 2º The Federal Revenue Office will edit, within the framework of its competence, the standards necessary for the application of the provisions of this Act.

CHAPTER XII

GENERAL PROVISIONS

Art. 21. The arts. 1º, 2º, 3º, 6º, 10, 12, 15, 25, 27, 32, 34, 49, 50, 52, 53, 56, 56, 56, 56 and 90 of Law No. 10,833 of December 29, 2003, pass the following essay:

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

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§ 3º .....................................................................

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IV-of sale of alcohol for carburating purposes;

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

" Art. 2º .....................................................................

§ 1º Exceeds the provisions of the caput of this article the gross revenue earned by the producers or importers, who must apply the planned aliquots:

I-in the incisos I to III of the art. 4º of Law No. 9,718 of November 27, 1998, and later amendments, in the case of sale of gasolines, except aviation gasoline, diesel oil and liquefied petroleum gas (GLP) derived from oil and natural gas;

II-no inciso I do art. 1º of Law No. 10,147 of December 21, 2000 and subsequent amendments, in the case of sale of pharmaceutical products, perfumery, toiletries or personal hygiene, in it related;

III-no art. 1º of Law No. 10,485 of July 3, 2002 and subsequent amendments, in the case of sale of machines and vehicles classified under codes 84.29, 8432.40.00, 84.32.80.00, 8433.20, 8433.30.00, 8433.40.00, 8433.5, 87.01, 87.03, 87.04, 87.05, 87.05 and 87.06, of TIPI;

IV-in the inciso II of the art. 3º of Law No. 10,485, of July 3, 2002, in the case of sales, for wholesaler or retailer or for consumers, of the related auto parts in Annexes I and II of the same Act;

V-in the art caput. 5º of Law No. 10,485 of July 3, 2002 and subsequent amendments, in the case of sale of the products classified in headings 40.11 (new rubber tyres) and 40.13 (rubber chambers of rubber), of TIPI;

VI-no art. 2º of Law No. 10,560 of November 13, 2002, and later amendments, in the case of sale of aviation kerosene;

VII-no art. 51 of this Act, and subsequent amendments, in the case of sale of the packaging laid down therein, intended for the envasement of water, refrigerant and beer, classified under codes 22.01, 22.02 and 22.03, all from TIPI; and

VIII? in the art. 49 of this Law, and later amendments, in the case of sale of water, soft drink, beer and composite preparations classified under codes 22.01, 22.02, 22.03 and 2106.90.10 Ex 02, all from TIPI.

§ 2º Exceed the provisions of the caput from this article the gross revenue arising from the sale of immune paper to taxes of which treats art. 150, inciso VI, point d of the Federal Constitution, when intended for printing of periodicals, which is subject to the aliquot of 3.2% (three integers and two tenths per cent).

§ 3º Stay the Executive Power authorized to reduce to 0 (zero) and to re-establish the aliquot incident on gross revenue arising from the sale of chemical and pharmaceutical products, classified in Chapters 29 and 30, on products intended for use in laboratory of pathological, cytological or de- clinical analyses, classified in headings 30.02, 30.06, 39.26, 40.15 and 90.18, and on semens and embryos of position 05.11, all from TIPI. " (NR)

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

I-goods purchased for resale, except in respect of the goods and the products referred to:

a) in the incisos III and IV of § 3º of the art. 1º of this Act; and

b) in § 1º of the art. 2º of this Act;

II-goods and services, used as an insume in the provision of services and in the production or manufacture of goods or products intended for sale, inclusive of fuels and lubricants, except in relation to the payment of that treats the art. 2º of Law No. 10,485 of July 3, 2002, due by the manufacturer or importer, to the concessionaire, by the intermediation or delivery of the vehicles classified in headings 87.03 and 87.04 of the TIPI;

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

V-value of the contravements of legal person's mercantile lease operations, except from optant by the Integrated Payment System of Taxes and Contributions of Microbusinesses and Small Businesses-SIMPLE;

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§ 1º Observed the provisions of § 15 of this article, the credit will be determined upon application of the predicted aliquot in the art caput. 2º of this Law on the value:

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

§ 2º Will not give a claim to credit the value:

I-of labour pays the physical person; e

II-of the acquisition of goods or services not subject to the payment of the contribution, including in the case of exemption, that latter when resold or used as an insume in products or services subject to aliquot 0 (zero), exempted or not achieved by the contribution.

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

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

I-your amount will be determined upon application, on the value of the mentioned acquisitions, of aliquot corresponding to 80% (eighty percent) of that constant of the art caput. 2º of this Act;

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

§ 13. The credit of COFINS relating to goods purchased for resale or used as inputs in the provision of services and in the production or manufacture of goods or products intended for sale, which have been furloughed or stolen, unutilized, is to be extended or deteriorated, destroyed in sinister or, still, employed in other products that have had the same targeting.

§ 14. Optionally, the taxpayer will be able to calculate the credit for which it treats the inciso III of § 1º of this article, relating to the purchase of machinery and equipment for the immobilized asset, within 4 (four) years, by application, each month, of the aliquots referred to in the art caput. 2º of this Act on the value corresponding to 1/48 (one forty-eight avos) of the acquisition value of the good, according to regulation of the Registry of the Federal Revenue Office.

§ 15. The credit, in the acquisition hypothesis, for resale, of immune-tax paper that it treats art. 150, inciso VI, paragraph d of the Federal Constitution, when intended for printing of periodicals, shall be determined upon the application of the aliquot provided for in § 2º of the art. 2º of this Law. " (NR)

" Art. 6º .....................................................................

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

II-provision of services for physical or legal person resident or domiciled abroad, whose payment represents foreign exchange ingress;

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

" Art. 10. .....................................................................

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

VI-cooperative societies, except for those of production agri-livestock, without prejudice to the deductions of which it treats art. 15 of the Provisional Measure No. 2.158-35, of August 24, 2001, and the art. 17 of Law No. 10,684 of May 30, 2003, failing to apply them to the provisions of § 7º of the art. 3º of the Laws 10,637, of December 30, 2002, and 10,833, of December 29, 2003, and those of consumption;

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

IX-the revenue arising of selling newspapers and periodicals and providing services of the journalistic and sound broadcasting companies and of sounds and images;

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

XIII-the recipes arising from services:

a) provided by hospital, ready-distress, medical clinic, dental, physiotherapy and phonoaudiology, and laboratory of pathological anatomy, cytological or of clinical analysis; and

b) of dialysis, X-rays, radiodiagnosis and radiotherapy, chemotherapy and blood bank;

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

XV-the revenue arising from sales of goods carried out by the legal persons referred to in art. 15 of the Decree-Law No. 1,455 of April 7, 1976;

XVI-the revenue arising from the provision of service of collective carriage of passengers, effected by regular domestic airline companies, and those arising from the provision of ride-hailing service of persons by air taxi companies;

XVII-the revenues earned by legal persons, arising from the editing of periodicals and information contained therein, which are concerning the subscribers to public telephony services;

XVIII? the revenue arising from the provision of services with agricultural use aircraft entered in the Brazilian Aeronautical Registry (RAB);

XIX? the revenues arising from service provision of the call centre companies, telemarketing, telecobrance and teleservice in general;

XX? the revenue arising from the execution by administration, undertaken or underemployed, of civil construction works, until December 31, 2006;

XXI? the revenues earned by theme parks, and those arising from hospitality and organization services of fairs and events, as defined in a joint act of the Ministries of Finance and Tourism.

Single paragraph. They stay convalidated the pickups effected in accordance with the current essay of the inciso IX of this article. " (NR)

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

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

§ 2º The presumed credit calculated according to § § 1º and 9º of this article will be used in 12 (twelve) monthly instalments, equal and successive, as of the date referred to in the caput of this article.

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

§ 7º The provisions in this article also apply to the stocks of products that did not generate credit in the acquisition, as a result of the provisions of § § 7º to 9º of the art. 3º of this Act, intended for the manufacture of the products of which they treat the Laws 9,990, of July 21, 2000, 10,147, of December 21, 2000, 10,485, of July 3, 2002, and 10,560, of November 13, 2002, or any others submitted to monophasic incidence of the contribution.

§ 8º The provisions of § 7º of this article do not apply to the stocks of products purchased from aliquot 0 (zero), exempted or not achieved by the incidence of the contribution.

§ 9º The amount of the presumed credit that it treats § 7º of this article will be equal to the result of the application of the 7.6% percent (seven integers and six tenths percent) on the value of the stock.

§ 10. The amount of the presumed credit that it deals with § 7º of this article, relating to the legal persons referred to in the single paragraph of the art. 56 of this Act, shall be equal to the result of the application of the 3% (three percent) aliquot on the value of the goods in stock acquired until January 31, 2004, and from 7.6% (seven integers and six tenths percent) on the value of the goods in stock acquired from 1º February 2004. " (NR)

" Art. 15. It applies to the contribution to the non-cumulative PIS/PASEP of which it treats Law No. 10,637, of December 30, 2002, the provisions of:

I-in the incisors I and II of § 3º of the art. 1º of this Act;

II-nos incisos VI, VII and IX of the caput and in the § § 1º, incisos II and III, 6º, inciso I, and 10 a to 15 of the art. 3º of this Act;

III-nos § § 3º and 4º of the art. 6º of this Act;

IV-in the arts. 7º and 8º of this Act;

V-no art. 10, incisos VI, IX and XI to XXI of this Act; and

VI-no art. 13 of this Law. " (NR)

" Art. 25. The legal person commissioning, in the case of industrialization by order, subjects, as the case may be, to the aliquots provided for in points (a or b of the inciso I of the art. 1º of Law No. 10,147 of December 21, 2000, and later amendments, incidents on gross revenue arising from the sale of the products referred to therein.

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

" Art. 27. .....................................................................

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

§ 3º The financial institution should, in the form, term and conditions set by the Office of the Federal Revenue Officer, provide the beneficial physical or legal person with the Income Tax Paid and Retention of Income Tax at the Source, as well as to present to the Registry of the Revenue Federal Income declaration containing information about:

I-the payments effected to the beneficiary physical or legal person and the respective income tax withheld at the source;

II-the fees paid to the expert and the respective tax of income withheld at the source;

III-the referral of the lawyer of the beneficiary physical or legal person.

§ 4º The provisions of this article do not apply to deposits effected by the Federal Regional Courts before from February 2004 to 2004. " (NR)

" Art. 32 .....................................................................

I? cooperatives, relatively to the CSLL;

II? foreign transport companies of values;

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

Single paragraph. .....................................................................

I? the title of international transport of values effected by national company;

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

" Art. 34. .....................................................................

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

Single Paragraph. The retention referred to in the caput does not apply in the hypothesis of payments relating to the acquisition of gasoline, natural gas, diesel oil, liquefied petroleum gas, aviation kerosene and too much oil and natural gas derivatives. " (NR)

" Art. 49. The contribution to PIS/PASEP and COFINS due by the importers and legal persons proceeding to the industrialization of the products classified in headings 22.01, 22.02, 22.03 (malt beer) and in code 2106.90.10 Ex 02 (preparations comprised, non-alcoholic, for elaboration of refrigerant drink), all of the TIPI, approved by Decree No. 4,542 of December 26, 2002, shall be calculated on gross revenue arising from the sale of these products, respectively, with the application of the aliquots of 2.5% (two integers and five tenths per cent) and 11.9% (eleven whole and nine tenths per cent).

§ 1º The provisions of this article, concerning the products classified under TIPI codes 22.01 and 22.02, reaches, exclusively, water, soda and non-alcoholic beer.

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

" Art. 50. .....................................................................

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

III-varnish, type aluminum paste and aluminium foil troquel engraved, ranked respectively in codes 3208.90.29 and 7607.19.10, when acquired by legal person manufacturer of aluminum cans, classified in the TIPI code 7612.90.19, and intended for the production of that product. " (NR)

" Art. 51. The revenue arising from the sale and production on order of packaging, by the industrial or commercial legal persons and by the importers, intended for the envasement of the related products in art. 49 of this Act, they are subject to the pick-up of the contribution to PIS/PASEP and COFINS fixed by product unit, respectively, in:

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

II-packaging for water and refrigerants classified under TIPI codes 22.01 and 22.02:

a) classified in the TIPI code 3923.30.00: R$ 0.0170 (seventeen thousandth of the real) and R$ 0.0784 (setecent and eighty-and four tenths of a thousandth of the real), per litre of nominal packing capacity of the final packaging; and

b) pre-shapes sorted in Ex 01 of the code of which it treats paragraph (a) of this incisus, with a grammar strip:

1-up to 30g (thirty grams): R$ 0.0102 (one hundred and two-tenths of the real one) and R$ 0.0470 (forty-seven thousandths of the real);

2-up from 30g (thirty grams) up to 42g (forty-two grams): R$ 0.0255 (two hundred and fifty five tenths of a thousandth of the real) and R$ 0.1176 (one thousand and one thousand and seventy-sixteenth of the thousandth of the real); and

3-above 42g (forty-two grams): R$ 0.0425 (four hundred and twenty-five tenths of one thousandth of the real) and R$ 0.1960 (one hundred and six thousandths of the real);

III-non-returnable glass packaging classified under TIPI code 7010.90.21, for soft drinks or beers: R$ 0.0294 (two hundred and ninety and four tenths of one thousandth of the real) and R$ 0.1360 (one hundred and thirty-six thousandths of the real), per litre of nominal packing capacity of the final packaging;

IV-returnable glass packaging, sorted in the code 7010.90.21 of TIPI, for soft drinks or beers: R$ 0.294 (two hundred and ninety-four thousandths of the real) and R$ 1.36 (one real and thirty-six cents), per liter of nominal packing capacity of the final packaging.

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

" Art. 52. .....................................................................

I? water and refrigerants classified under codes 22.01 and 22.02 of TIPI, R$ 0.0212 (two hundred and twelve tenths of one thousandth of the real) and R$ 0.0980 (ninety-eight thousandths of the real);

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

" Art. 53. It is the Executive Power authorized to fix coefficients for reduction of the aliquots provided for in the arts. 51 and 52 of this Act, which may be changed to more or less, or extinct, in relation to the products or their use, at any time. " (NR)

" Art. 56. .....................................................................

Single paragraph. The willing in the caput does not apply to the incisos I and II of the art. 51 of this Law. " (NR)

" Art. 90. Until the entry into force of the law referred to in art. 89 of this Act, they remain subject to the standards of the COFINS legislation prevailing previously to this Act, not by applying to the provisions of the arts. 1º to 8º of this Law, the legal persons who, in the immediately preceding calendar year, have earned gross revenue equal to or less than R$ 100,000.00 (one hundred thousand reais) multiplied by the number of months of effective activity, and to be exclusive and exclusive cumulatively to development activity, installation, technical support and software consulting, as long as they do not hold society-level participation in other legal persons, nor have a partner or shareholder legal person or physical person resident on the exterior.

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

Art. 22. The following legal devices go on to invigorate with the following essay:

I-art. 4º of Law No. 9,718, of November 27, 1998:

" Art. 4º The contributions to the Social Integration and Training Programs of Public Server Heritage? PIS/PASEP and for the Financing of Social Security? COFINS due by the producers and importers of oil derivatives will be calculated, respectively, based on the following aliquots:

I? 5.08% (five integers and eight hundrths per cent) and 23.44% (twenty integers and forty-four hundrths per cent), incidents on gross revenue arising from the sale of gasolines and their currents, except aviation gasoline;

II? 4.21% (four integers and twenty-one hundred percent) and 19.42% (nineteen whole and forty-two hundreth percent), incidents on gross revenue arising from the sale of diesel oil and its currents;

III? 10.2% (ten integers and two tenths per cent) and 47.4% (forty-seven integers and four tenths per cent) incidents on gross revenue arising from the sale of liquefied petroleum gas (GLP) from petroleum and natural gas derivatives;

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

II-art. 2º of Law No. 10,560, of November 13, 2002:

" Art. 2º The contribution to PIS/PASEP and COFINS, regarding gross revenue arising from the sale of aviation kerosene, will be a single time, in sales carried out by the producer or importer, to the aliquots of 5% (five percent) and 23.2% (twenty- three integers and two tenths per cent), respectively. " (NR)

Art. 23. The importer or manufacturer of the products referred to in the incisos I to III of the art. 4º of Law No. 9,718, of November 27, 1998, and in art. 2º of Law No. 10,560 of November 13, 2002, you will be able to opt for special arrangements for ascertaining and paying the contribution to PIS/PASEP and COFINS, in which the values of the contributions are set, respectively, in:

I-R$ 141.10 (one hundred and forty one and one real and ten cents) and R$ 651.40 (six hundred and fifty and one real and forty cents), per cubic metre of gasolines and their currents, except aviation gasoline;

II-R$ 82.20 (eighty-two reais and twenty cents) and R$ 379.30 (three hundred and seventy and nine reais and thirty cents), per cubic metre of diesel oil and its currents;

III-R$ 119.40 (one hundred and nineteen real and forty cents) and R$ 551.40 (five hundred and fifty and one real and forty cents), per tonne of liquefied petroleum gas (GLP) derived from oil and natural gas;

IV-R$ 48.90 (forty-eight reais and ninety cents) and R$ 225.50 (two hundred and twenty-five reais and fifty cents), per cubic metre of aviation kerosene.

§ 1º The option provided for in this article will be exercised, second standards and conditions established by the Revenue Office Federal, until the last working day of the month of November each year-calendar, producing effects, in an irredeemable manner, throughout the calendar year-subsequent to that of the option.

§ 2º Exceptionally for the calendar year of 2004, the option may be exercised until the last working day of the month of May, producing effects, in an irredeemable manner, from day 1º of May.

§ 3º In the case of the option effected under the terms of § § 1º and 2º of this article, the Secretary of the Federal Revenue Office will disclose the name of the opting legal person and the starting date of the option.

§ 4º The option referred to in this article will be automatically extended for the following year-calendar, unless the legal person of it to give up, under the terms and conditions set by the Registry of the Federal Revenue Office, until the last working day of the month of October of the calendar year, hypothesis in which the production of effects will take effect from day 1º of January of the year-subsequent calendar.

§ 5º It is the Executive Power authorized to fix coefficients for reduction of the aliquots provided for in this article, which may be changed, for more or less, or extinct, in relation to the products or their use, at any time.

Art. 24. The inciso III of § 2º of the art. 8º of Law No. 10,426 of April 24, 2002, passes the vigour with the following essay:

" Art. 8º .....................................................................

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

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

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

III? will be from, at minimum, R$ 20.00 (twenty reais).

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

Art. 25. The willing in the art. 9º of the Provisional Measure No. 2.159-70 of August 24, 2001 applies, also, in respect of the generating facts occurring from 1º April 2004, to the overseas remittances linked to the payment of expenses related to the promotion of Brazilian tourist destinations.

Single paragraph. For the purposes of the willing in the caput of this article, it is understood by expenses linked to the promotion of Brazilian tourist destinations those arising from market research, participation in exhibitions, fairs and similar events, inclusive rentals and leases of estandes and exhibition venues.

Art. 26. They are excluded from the Single Annex of Law No. 10,833 of December 29, 2003, the barley brewery, the unroasted malt, whole or party, the roasted malt, whole or party, the cones of crushed hops, moined or in pellets, the juices and extracts hop vegetables, the varnish, type aluminium paste, the antioxidant preparations, ethylene terephthalate, intended for the production of bottles, the alginic acid, bottles and bottles of plastics, sketches of plastic bottles, steel cans, the sheet troquel sheet engraved, aluminum cans and corks and base metal covers, graded respectively in codes 1003.00.91, 1107.10.10, 1107.20.10, 1210.20.10, 1302.13.00, 3208.90.29, 3824.90.41, 3907.60.00, 3923.30.00, 3923.30.00, 3923.30.00, 3923.30.00, 3923.30.00, 3923.30.00, 3923.30.00, 3923.30.00, 3923.30.00, 3923.30.00, 3923.30.00, 3923.30.00, 3923.30.00, 3923.30.00, 3923.30.00, 3923.30.00, 3923.30.00 3923.30.00 Ex 01, 73.10.21.10, 7607.19.10, 7612.90.19 and 8309.90.00, all from TIPI.

§ 1º The legal persons referred to in art. 49 of Law No. 10,833 of December 29, 2003, they will be able to take credit in the form of the art. 3º of the cited Law, in relation to the products of which it treats the caput of this article, when destined for industrialization of its own, regardless of whether they have opted for taxation by the special scheme of ascertaining and payment of the contribution to the PIS/PASEP and of COFINS, fixed per litre unit of the product.

§ 2º The provisions of Paragraph 1º of this article also apply to the right to discounting credit in the form of the art. 3º of Law No. 10,637, of December 30, 2002.

Art. 27. The Executive Power will be able to authorise the credit rebate in the percentage that it establishes and for the purposes referred to in the art. 3º of Laws 10,637, of December 30, 2002, and 10,833, of December 29, 2003, regarding financial expenses arising from loans and financing, including paid or credited to residents or domiciled abroad.

§ 1º Powers will be established differentiated percentage in the case of payments or credits to residents or domiciliates in country with favored taxation or with socieal secrecy.

§ 2º The Power Executive may, too, reduce and re-establish, up to the percentage of which they treat the incisos I and II of the art caput. 8º of this Law, the aliquots of the contribution to the PIS/PASEP and COFINS incidents on the financial revenues earned by legal persons subject to the non-cumulativity regime of the said contributions, in the hypotheses it shall fix.

Art. 28. They are reduced to 0 (zero) the aliquots of the contribution to the PIS/PASEP and COFINS incidents on gross revenue arising from the sale, in the domestic market, of:

I-paper intended for printing of newspapers, by the deadline of 4 (four) years from the effective date of this Act or until the national production meets 80% (eighty per cent) of domestic consumption in the form to be established in regulation of the Executive Power;

II-papers classified under codes 4801.00.10, 4801.00.90, 4802.61.91, 4802.61.99, 4810.19.89 and 4810.22.90, all of TIPI, intended for printing of periodicals by the time limit of 4 (four) years from the effective date of this Act or until the national production meet 80% (eighty percent) of domestic consumption;

III-vegetables and fruits, classified in Chapters 7 and 8, and eggs, classified in heading No. 04.07, all from TIPI; and

IV- parts and parts of heading No. 88.03 intended for vehicles and apparatus of heading 88.02 of NCM.

Art. 29. The provisions of art. 3º of the Supplementary Act No 70 of December 30, 1991, of the art. 5º of Law No. 9,715, of November 25, 1998, and of art. 53 of Law No. 9,532 of December 10, 1997 also reach the wholesaler merchant.

Art. 30. It is considered to be acquisition, for the purposes of the credit discount provided for in the arts. 3º of the Laws 10,637, of December 30, 2002, and 10,833, of December 29, 2003, the version of goods and rights referred to therein, due to the merger, incorporation and spin-off of legal person domiciled in the Country.

§ 1º The provisions of this article only apply in the hypotheses where the credit rebate by the legal person fusioned, incorporated or fissile is admitted.

§ 2º Applies the provisions of this article from the date of production of effects of art. 3º of the Laws 10,637, of December 30, 2002, and 10,833, of December 29, 2003, as per the case.

Art. 31. It is vetted, as of the last day of the third month subsequent to that of the publication of this Act, the rebate of credits ascertained in the form of the inciso III of § 1º of the art. 3º of the Laws 10,637, of December 30, 2002, and 10,833, of December 29, 2003, relating to depreciation or amortization of immobilized assets and rights of assets acquired until April 30, 2004.

§ 1º Powers be availed of the credits referred to in the inciso III of § 1º of the art. 3º of the Laws 10,637, of December 30, 2002, and 10,833, of December 29, 2003, ascertained on the depreciation or amortization of immobilized assets and asset rights acquired from 1º May.

§ 2º The right to the discount of credits from which it treats § 1º of this article does not apply to the value arising from the re-evaluation of assets and rights of the permanent asset.

§ 3º It is also vetted, as of the date referred to in the caput, the credit regarding rent and contravening of merchant leases of goods that have already integrated the legal person's estate.

Art. 32. The art. 41 of Law No. 8,981 of January 20, 1995, passes the vigour with the following essay:

" Art. 41. .....................................................................

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

§ 6º The social contributions incidents about the billing or gross revenue and on the value of imports, paid by the legal person in the acquisition of goods destined for the permanent asset, will be increased at the cost of acquisition. " (NR)

Art. 33. The art. 5º of Law No. 9,826 of August 23, 1999, with the wording given by Law No. 10,485 of July 3, 2002, passes the vigour with the following essay:

" Art. 5º .....................................................................

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

§ 6º The provisions of this article applies, too, to the establishment equated with industrial, of which it treats § 5º of the art. 17 of the Provisional Measure No. 2.189-49, of August 23, 2001. " (NR)

Art. 34. The arts. 1º and 3º of the Law No. 10,147 of December 21, 2000, with the wording given by Law No. 10,548 of November 13, 2002, go on to invigorate with the following essay:

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

I? incidents on gross revenue arising from the sale of:

a) pharmaceutical products classified in headings 30.01, 30.03, except No. 3003.90.56, 30.04, except No. 3004.90.46, in items 3002.10.1, 3002.10.2, 3002.10.3, 3002.20.1, 3002.20.2, 3006.30.1 and 3006.30.2 and in codes 3002.90.20, 3002.90.92, 3002.90.99, 3005.10.10, 3006.60.00: 2.1% (two integers and one tenth per cent) and 9.9% (nine integers and nine tenths per cent);

b) perfumery, toiletries or personal hygiene products, classified in headings 33.03 a to 33.07 and in codes 3401.11.90, 3401.20.10 and 96.03.21.00: 2.2% (two integers and two tenths per cent) and 10.3% (ten whole and three tenths per cent);

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

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

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

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

I-determined by applying the aliquots set out in paragraph (a) of the inciso I of the art. 1º of this Act on gross revenue arising from the sale of medicinal products, subject to medical prescription and identified by red or black tarja, related by the Executive Power;

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

Art. 35. The art. 3º of Law No. 10,336 of December 19, 2001, passes the vigour with the following essay:

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

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

§ 3º The marketing revenue of propane gases, classified in code 2711.12, butane, classified under code 2711.13, all from NCM, and the mixture of these gases, when intended for use as propellents in aerosol-type packaging, are not subject to the incidence of CIDE-Combustible up to the quantitative limit authorized by the National Oil Agency and the conditions set by the Office of the Federal Revenue Office. " (NR)

Art. 36. The arts. 1st, 3º and 5º of the Law No. 10,485 of July 3, 2002, go on to invigorate with the following essay:

" Art. 1º The legal persons manufacturers and importers of machines and vehicles classified under codes 84.29, 8432.40.00, 84.32.80.00, 8433.20, 8433.30.00, 8433.40.00, 8433.5, 87.01, 87.03, 87.04, 87.05 and 87.06, of the Incidence Table of the Industrialized Products Tax-TIPI, approved by Decree No. 4,070 of December 28, 2001, regarding gross revenue arising from the sale of these products, shall be subject to the payment of the contribution to the Integration Programs Social and Training of Public Server Heritage-PIS/PASEP and of the Contribution to Social Security Financing-COFINS, to aliquots of 2% (two percent) and 9.6% (nine integers and six tenths per cent), respectively.

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

" Art. 3º Legal persons manufacturers and importers, in respect of sales of the related products in Annexes I and II of this Act, shall be subject to the incidence of the contribution to PIS/PASEP and COFINS to the aliquots of:

I- 1.65% (one integer and sixty-five hundreths per cent) and 7.6% (seven integers and six tenths per cent), respectively, in sales to manufacturer:

a) of vehicles and related machines in art. 1º of this Act; or

b) of auto parts set out in Annexes I and II of this Act, when intended for the manufacture of products in them related;

II-2.3% (two integers and three tenths per cent) and 10.8% (ten whole and eight tenths per cent), respectively, in sales to wholesaler or retailer or to consumers.

§ 1º Stay the authorized Executive Power, upon decree, to change the product relationship discriminated against in this Act, inclusive of modifications to the codification of TIPI.

§ 2º Ficam reduced to 0% (zero percent) the aliquots of the contribution to PIS/PASEP and COFINS, regarding gross revenue earned by merchant wholesaler or retailer, with the sale of the products it treats:

I-the caput of this article; and

II-the art caput. 1º of this article, except when auwound by the legal persons referred to in art. 17, § 5th, of the Provisional Measure No. 2.189-49, of August 23, 2001.

§ 3º The payments effected by the legal person manufacturer of the related products in art. 1º of this Law the legal person provider of auto parts, except pneumatics and chambers-of-air, are subject to retention at the source of the contribution to PIS/PASEP and COFINS.

§ 4º The value to be withheld in the form of § 3º of this article constitutes anticipation of the contributions owed by the legal persons supplying and will be determined upon application, on the importance to be paid, of the 0.5% percent (five tenths per cent) for the contribution to the PIS/PASEP and 2.5% (two integers and five tenths per cent) for COFINS.

§ 5º The retained values are to be collected from the National Treasury until the 3º (third) business day of the subsequent week to the one where payment to the legal person supplier of auto parts occurred.

§ 6º In the hypothesis of the legal person manufacturer of the related products in art. 1º of this Law resells products set forth in Annexes I and II of this Act, will be applied, on the earned income, the aliquots provided for in the inciso II of the caput of this article. " (NR)

" Art. 5º Legal persons manufacturers and importers of the products classified in headings 40.11 (new rubber tyres) and 40.13 (rubber chambers of rubber), of TIPI, in respect of the sales they make, shall be subject to payment of the contribution to PIS/PASEP and COFINS to aliquots of 2% (two per cent) and 9.5% (nine integers and five tenths per cent), respectively.

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

Art. 37. The arts. 1º, 2º, 3º, 5º, 5ºA and 11 of the Law No. 10,637 of December 30, 2002, go on to invigorate with the following essay:

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

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

§ 3º .....................................................................

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

IV-of sale of alcohol for carburating purposes;

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

" Art. 2º .....................................................................

§ 1º Exceeds the provisions of the caput the gross revenue earned by the producers or importers, who must apply the predicted aliquots:

I-in the incisos I to III of the art. 4º of Law No. 9,718 of November 27, 1998, and later amendments, in the case of sale of gasolines, except aviation gasoline, diesel oil and liquefied petroleum gas (GLP) derived from oil and natural gas;

II-no inciso I do art. 1º of Law No. 10,147 of December 21, 2000 and subsequent amendments, in the case of sale of pharmaceutical products, perfumery, toiletries or personal hygiene therein;

III-no art. 1º of Law No. 10,485 of July 3, 2002 and subsequent amendments, in the case of sale of machines and vehicles classified under codes 84.29, 8432.40.00, 84.32.80.00, 8433.20, 8433.30.00, 8433.40.00, 8433.5, 87.01, 87.03, 87.04, 87.05, 87.05 and 87.06, of TIPI;

IV-in the inciso II of the art. 3º of Law No. 10,485 of July 3, 2002, in the case of sales to wholesaler or retailer or retailer or to consumers, of related auto parts in Annexes I and II of the same Act;

V-in the art caput. 5º of Law No. 10,485 of July 3, 2002 and subsequent amendments, in the case of sale of the products classified in headings 40.11 (new rubber tyres) and 40.13 (rubber chambers of rubber), of TIPI;

VI-no art. 2º of Law No. 10,560 of November 13, 2002, and later amendments, in the case of sale of aviation kerosene;

VII-no art. 51 of Law No. 10,833 of December 29, 2003 and subsequent amendments, in the case of sale of the packagings therein, intended for the envasement of water, refrigerant and beer classified under codes 22.01, 22.02 and 22.03, all of TIPI; and

VIII-no art. 49 of Law No. 10,833 of December 29, 2003 and later amendments, in the case of sale of refrigerant, beer and composite preparations classified under codes 2202, 2203 and 2106.90.10 Ex 02, all from TIPI.

§ 2º Exceeds of the willing in the caput of this article the gross revenue arising from the sale of immune-tax paper of which it treats art. 150, inciso VI, point d of the Federal Constitution, when intended for printing of periodicals, which shall be subject to the aliquot of 0.8% (eight tenths per cent).

§ 3º It is the Executive Power authorized to reduce to 0 (zero) and to re-establish the aliquot incident on gross revenue arising from the sale of chemical and pharmaceutical products, classified in Chapters 29 and 30, on products intended for use in laboratory of pathological, cytological or analysis anatomy clinics, ranked in positions 30.02, 30.06, 39.26, 40.15 and 90.18, and on semens and embryos of position 05.11, all from TIPI. " (NR)

" Art. 3rd .....................................................................

I-goods purchased for resale, except in relation to the goods and the products referred to:

a) in the incisos III and IV of § 3º of the art. 1º of this Act; and

b) in § 1º of the art. 2º of this Act;

II-goods and services, used as an insume in the provision of services and in the production or manufacture of goods or products intended for sale, inclusive of fuels and lubricants, except in relation to the payment of that treats the art. 2º of Law No. 10,485 of July 3, 2002, due by the manufacturer or importer, to the concessionaire, by the intermediation or delivery of the vehicles classified in headings 87.03 and 87.04 of the TIPI;

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

V-value of the contravements of legal person's mercantile lease operations, except from optant by the Integrated Payment System of Taxes and Contributions of Microbusinesses and Small Businesses-SIMPLE;

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

§ 1º The credit will be determined by the application of the predicted aliquot in the art caput. 2º of this Law on the value:

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

§ 2º Will not give a claim to credit the value:

I-of labour pays the physical person; e

II-of the acquisition of goods or services not subject to the payment of the contribution, including in the case of exemption, that latter when resold or used as an insume in products or services subject to aliquot 0 (zero), exempted or not achieved by the contribution.

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

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

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

II-provision of services for physical or legal person resident or domiciled abroad, whose payment represents foreign exchange ingress;

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

" Art. 5oA Stay reduced to 0 (zero) the aliquots of the contribution to PIS/PASEP and COFINS incidents on the revenue arising from the marketing of raw materials, intermediate products and packaging materials, produced in the French Zone of Manaus for employment in the process of industrialization by industrial establishments there installed and depending on projects approved by the Board of Directors of the Superintendency of the French Manaus Zone? SUFRAMA. " (NR)

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

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

§ 2º The presumed credit calculated according to § § 1º and 7º will be used in 12 (twelve) monthly instalments, equal and successive, as of the date referred to in the caput of this article.

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

§ 5º The willing in this article also applies to stocks of products that did not generate credit in the acquisition, as a result of the provisions of § § 7º to 9º of the art. 3º of this Act, intended for the manufacture of the products of which they treat the Laws 9,990, of July 21, 2000, 10,147, December 21, 2000, 10,485, of July 3, 2002, and 10,560, of November 13, 2002, or any others submitted to the incidence monophasic of the contribution.

§ 6º The provisions of § 5º do not apply to stocks of products purchased from aliquot 0 (zero), exempted or not achieved by the incidence of the contribution.

§ 7º The amount of assumed credit that it treats § 5º of this article will be equal to the result of the application of the 1.65% percent (one integer and sixty-five hundred percent) on the value of the stock, including for legal persons manufacturers of the products referred to in the single paragraph of the art. 56 of Law No. 10,833 of December 29, 2003. " (NR)

Art. 38. The incidence of the contribution to PIS/PASEP and COFINS shall be suspended in the case of sale to the legal person based abroad, with contract of delivery on the national territory, of inputs destined for industrialization, on account and order of the ordered based overseas, from machines and vehicles classified in headings 87.01 a to 87.05 of TIPI.

§ 1º Considerate inputs, for the purposes of this article, the chassis, bodywork, parts, the parts, the components and accessories.

§ 2º In the hypothesis that the products resulting from industrialization on order are intended:

I-abroad, resolves the suspension of the said contributions; or

II-to the internal market, shall be referred to the legal person obligatorily referred to in § 5º of the art. 17 of the Provisional Measure No. 2.189-49 of August 23, 2001 on account and order of the legal person domiciled abroad, with suspension of the contribution to PIS/PASEP and COFINS.

§ 3º The use of the benefit of the suspension of which it treats this article will comply with the provisions of § 6º of the art. 17 of the Provisional Measure No. 2.189-49, of August 23, 2001.

Art. 39. Cooperative societies that comply with the provisions of the specific legislation, in respect of cooperative acts, shall be exempt from the Social Contribution on Net Profit-CSLL.

Single paragraph. The willing in the caput of this article does not apply to the cooperative societies of consumption of which it treats art. 69 of Law No. 9,532, of December 10, 1997.

Art. 40. The incidence of the contribution to PIS/PASEP and COFINS will be suspended in the case of sale of raw materials, intermediary products and packaging materials to the preponderantly exporting legal person, which is dedicated to the elaboration of products classified under Chapters 2, 3, 4, 7, 8, 9, 10, 11, 12, 15, 17, 18, 20, 23, 23 (except codes 2309.10.00 and 2309.90.30 and Ex 01 in code 2309.90.90), 28, 29, 30, 31 and 64, in headings 21.01 a and 2501.00.00, and in headings 21.01 a to 05/21/2000, all of TIPI.

§ 1º For the purposes of the willing in the caput of this article, it considers itself to be preponderantly exporting the one whose gross revenue arising from export to the outside, in the calendar year immediately previous to that of the acquisition, there have been more than 80% (eighty per cent) of its total gross revenue in the same period.

§ 2º In the tax notes on the sale of which it treats the caput of this article, it should appear in expression "Output with suspension of contribution to PIS/PASEP and COFINS", with the specification of the corresponding legal device.

§ 3º The suspension of the contributions does not preclude the maintenance and use of the credits for the respective industrial establishment, manufacturer of the said raw materials, intermediate products and packaging materials.

§ 4º For the purposes of the provisions of this article, the acquiring companies should:

I-meet the terms and conditions set by the Registry of the Federal Revenue Office; and

II-declare to the seller, in an express manner and under the penalties of the law, that meets all the established requirements.

Art. 41. Are they included in the field of incidence of the Industrialized Products Tax? IPI, taxed to the aliquot of 30% (thirty percent), the related products in codes 2401.10.20, 2401.10.30, 2401.10.40 and in subheading 2401.20 of TIPI.

§ 1º The incidence of tax independs on the form of presentation, packaging, state or weight of the product.

§ 2º When industrialization is carried out by order, the tax will be due on the output of the product of the establishment that industrialize it and the commissioning will respond in solidarity with the industrial establishment for the fulfillment of the principal obligation and legal additions.

§ 3º The provisions of this article will produce effects from the 1º (first) later decendia to the 3º (third) month counted from the same publication.

Art. 42. Optionally, the legal persons taxed by the actual profit that earn sales proceeds from the products of which they treat the § § 1º to 3º and 5º to 9º of the art. 8º of this Act will be able to adopt, in advance, the non-cumulative incidence regime of the contribution to PIS/PASEP and COFINS.

§ 1º The option will be exercised by May 31, 2004 in accordance with the standards and conditions established by the Office of the Federal Revenue Office, producing effects in relation to the generating facts occurring from day 1º to May 2004.

§ 2º Do not apply the provisions of the arts. 46 and 47 of this Act to the legal persons who are effecting the option in the form of the caput of this article. (Vide Provisional Measure No. 183, of 2004)

Art. 43. It is extended by 90 (ninety) days the deadline of which it treats art. 89 of Law No. 10,833, of December 29, 2003.

Art. 44. It is revoked § 4º of the art. 1º of Law No. 10,147 of December 21, 2000, as amended by Law No. 10,548 of November 13, 2002.

§ 1º The effects of the revocation of which it treats the caput will take place from the 4º (fourth) month subsequent to that of publication of this Law.

§ 2º (VETADO).

Art. 45. They produce effects from the first day of the 4º (fourth) subsequent month to the publication of this Act, as to the changes effected in relation to the Provisional Measure No. 164 of January 29, 2004, the provisions set out in this Act:

I-nos § § 1º to 3º, 5º, 8º and 9º of the art. 8º;

II-no art. 16;

III-no art. 17; and

IV-no art. 22.

Single paragraph. The provisions of which treat the incisels I to IV of the caput of this article, in the original essay of the Provisional Measure No. 164 of January 29, 2004, produce effects from 1º May 2004.

Art. 46. It produces effects from the 1º (first) day of the 4º (fourth) month subsequent to the publication of this Act the provisions of:

I-in the arts. 1º, 12, 50 and art. 51, incisos II and IV, of Law No. 10,833, of December 29, 2003, with the essay given by art. 21 of this Act;

II-nos arts. 1º and 3º of Law No. 10,147 of December 21, 2000, with the essay given by art. 34 of this Act;

III? in the arts. 1st, 3º and 5º of Law No. 10,485 of July 3, 2002, with the essay given by art. 36 of this Act, noted the provisions of the art. 47; and

IV? in the arts. 1st, 2nd, 3º and 11 of Law No. 10,637 of December 30, 2002, with the essay given by art. 37 of this Law.

Art. 47. The provisions of § § 3º to 5º of the art. 3º of Law No. 10,485 of July 3, 2002, with the wording given by this Law, produces effects from the 1º (first) day of the 3º (third) month subsequent to that of the publication of this Act.

Art. 48. It produces effects from 1º January 2005 the provisions of the art. 39 of this Law.

Art. 49. The arts. 55 a 58 of Law No. 10,833 of December 29, 2003, produces effects from 1º February 2004, regarding the hypothesis that it treats its art. 52.

Art. 50. The arts. 49 and 51 of Law No. 10,833 of December 29, 2003 in relation to the amendments made by art. 21 of this Act, they produce effects from 1º May 2004.

Art. 51. The willing in the art. 53 of Law No. 10,833 of December 29, 2003, with the amendment introduced by art. 21 of this Act, it produces effect from January 29, 2004.

Art. 52. Exceptionally for the calendar year 2004, the option by the special scheme of which treats art. 52 of Law No. 10,833 of December 29, 2003, may be exercised until the last working day of the subsequent month by the publication of this Act, producing effects, in an irredeemable manner, from the subsequent month to that of the option, until December 31 of 2004.

Art. 53. This Law shall come into force on the date of its publication, producing effect from day 1º of May 2004, the provisions contained in the preceding Articles.

Brasilia, April 30, 2004; 183º of the Independence and 116º of the Republic.

LUIZ INACIO LULA DA SILVA

Antonio Palocci Filho