Decree No. 7016 Of November 26, 2009

Original Language Title: Decreto nº 7.016, de 26 de Novembro de 2009

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DECREE NO. 7,016, OF 26 OF NOVEMBER 2009.

Altera the Table of Incidence of Imposed on Industrialized Products-TIPI, approved by Decree no 6,006, of December 28, 2006.

THE PRESIDENT OF THE REPUBLIC, in the use of the attribution that confers it on art. 84, inciso IV, of the Constitution, and with a view to the provisions of the art. 4th, incisos I and II, of the Decree-Law no 1,199, of December 27, 1971,

DECRETA:

Art. 1st Ficam reduced to zero, until March 31, 2010, the aliquots of the Products Tax Industrialized-IPI incidents on the products classified in the related codes in the Annex, as per the Incidence Table of the Industrialized Products-TIPI, approved by the Decree no 6,006, of December 28, 2006.

Art. 2nd The legal persons wholesalers and retailers of the products of which it treats the Annex will be able to file the return to the manufacturer of these products, existing in their stock and not yet traded by the date of publication of this Decree, upon issuance of a return tax note.

§ First of the tax return note should the expression appear?Tax Note issued in the terms of the art. 2nd of the Decree No 7,016, of November 26, 2009?.

§ 2nd The manufacturer must record the return of the product in its stock by effecting the due tax and accounting records, and promote fiche exit to the same legal person who returned it with the use of the current aliquot at the time of issuance of the tax note.

§ 3rd The fictified devolution that treats the caput enlists for the right manufacturer to the credit relative to the IPI that focused on the effective output of the product to the legal persons wholesalers and retailers.

§ 4th The manufacturer will make the record of the tax bill of the new billing the expression?Tax Note issued in the terms of the art. 2nd of the Decree no 7,016, of November 26, 2009, regarding the Fiscal Note of Return in the ....?

Art. 3rd In the direct selling hypothesis the final consumer of the products of which it treats the Annex, effectuated by the date the publication of this Decree and not yet received by the acquirer, the manufacturer will be able to reintegrate in its stock, in a fictified manner, the products by it produced, upon issuance of an input tax note.

§ First the willing in the caput only applies in the impossibility of cancellation of the note exit tax, pursuant to the applicable law.

§ 2nd The manufacturer will only be able to issue the tax note of entry that treats the caput when you are in possession of the tax bill proving the non-receipt of the new product by the acquirer.

§ 3rd of the entry tax bill should appear in the expression:?Tax Note issued in the terms of the art. 3rd of the Decree no 7,016, of November 26, 2009?.

§ 4th The manufacturer must register the product's entry in its stock by effecting the due tax and accounting records, and promote fiche exit to the same end consumer with the use of the current aliquot at the time of issuance of the tax note.

§ 5th A reintegration to the stock of which treats the caput enduring to the right manufacturer to the credit relative to IPI that focused on the effective output of the product to the final consumer.

§ 6th The manufacturer will make the record of the tax bill of the new billing the expression?Tax Note issued in the terms of the art. 3rd of the Decree no 7,016, of November 26, 2009, regarding the Fiscal Note of Entry into the ....?

Art. 4th As of the 1st April 2010, the aliquots of the Annex's constant products, behold previously to the publication of this Decree.

Art. 5th This Decree goes into effect on the date of its publication.

Brasilia, November 26, 2009; 188th of Independence and 121st of the Republic.

LUIZ INACIO LULA DA SILVA

Guido Mantega

This text does not replace the published in the DOU of 11/27/2009

ANNEX

TIPI CODE

4410.11.10

4410.11.29

4410.11.90

4410.12

4410.19

4410.90.00

4411.12

4411.13.10

4411.13.99

4411.14

4411.9

9401.30

9401.40

9401.5

9401.6

9401.7

9401.80.00

9401.90

94.03