DECREE NO. 6,233, OF October 11, 2007.

Establishes criteria for enabling effect to the Industry Technological Development Support Program of Semiconductors-PADIS, which grants exemption from income tax and reduces to zero the aliquots of the Contribution to the PIS/PASEP, of COFINS and IPI, instituted by the arts. 1st to 11 of the Law no 11,484, May 31, 2007.

THE PRESIDENT OF THE REPUBLIC, in the use of the assignment that gives it the art. 84, inciso IV, of the Constitution, and with a view to the provisions of the arts. 1st to 11 of the Law no 11,484, of May 31, 2007,

DECRETA:

CHAPTER I

FROM THE SUPPORT PROGRAM TO THE TECHNOLOGICAL DEVELOPMENT OF THE

INDUSTRY OF SEMICONDUCTORS-PADI

Art. 1st The Technological Development Support Program of the Industry of Semiconductors-PADIS will be applied in the form of this Decree.

Art. 2nd PADIS reduces to zero the aliquots:

I-from Contribution to the PIS/PASEP and the Contribution for Social Security Financing-COFINS, incidents on gross revenue arising from the sale, in the domestic market, to the legal person enabled in the PADIS, from:

a) machines, appliances, instruments, equipment, new ones, for incorporation to the immobilized asset of the acquirer, intended for the activities of which treat the incisos I and II of the art caput. 6o; and

b) computational tools (softwares) and the inputs of the activities they treat the incisos I and II of the art caput. 6o;

II-from Contribution to the PIS/PASEP-Import and COFINS-Import, incidents on the import, carried out by legal person enabled in PADIS, of:

a) machines, appliances, instruments and equipment, new, for incorporation to the immobilized asset of the importer, intended for the activities of which they treat the incisos I and II of the art caput. 6o;

b) computational tools (softwares) and the inputs of the activities of which treat the incisos I and II of the art caput. 6o;

III-of the Imposed on Industrialized Products-IPI, incident on import performed by legal person enabled in PADIS, or at the exit of the industrial establishment or equated on the reason of acquisition effected on the domestic market by legal person enabled by PADIS, from:

a) machines, appliances, instruments and equipment, new, for incorporation to the immobilized asset of the importer, intended for the activities of which treat the incisos I and II of the art caput. 6o; and

b) computational tools (softwares) and the inputs of the activities they treat the incisos I and II of the art caput. 6th.

Single paragraph. For the purposes of this article, we shall be equipped to the importer the purchaser legal person of foreign goods, in the case of importation carried out by his account and order through legal person importing.

Art. 3rd It is reduced to zero the aliquot of the intervention contribution in the economic-CIDE domain intended to finance the Stimulus Program to the University Interaction-Company for the support of Innovation, of which it treats the art. 2nd of the Law no 10,168 of December 29, 2000 on consignments destined for overseas for payment of contracts relating to the exploitation of patents or use of trademarks and those for the provision of technology and provision of technical assistance, when effected by legal person benefiting from PADIS and linked to the activities of which they treat the incisos I and II of the art caput. 6th.

Art. 4th In the sales of the semiconductor electronic devices and showcasing information (displays), referred to respectively in the incisos I and II of the art caput. 6th, effected by legal person benefiting from PADIS, become reduced:

I-to zero the aliquots of the Contribution to the PIS/PASEP and COFINS incidents on the auwound revenues;

II-at zero the aliquots of the IPI incidents on the output of the industrial establishment; and

III-in one hundred percent the aliquots of the income tax and additional incidents on the profit from exploration.

§ 1st The aliquot reductions provided for in the incisos I and III of the caput of this article apply also to the recipes arising from the sale of project (design), when effected by legal person enabled by PADIS.

§ 2nd The aliquot reductions of which it treats the caput of this article do not apply cumulatively with other reductions or benefits relative to the same taxes or contributions, re-salvaged the willing in the inciso I of the caput and in the § 2nd of the art. 17 of the Law no 11,196, of November 21, 2005.

CHAPTER II

FROM HABILITATION TO THE PADIS

Section I

Da Mandatory Habilitation

Art. 5th Only the legal person beforehand enabled by the Federal Revenue Office of Brazil-RFB is a beneficiary of PADIS.

Section II

Of The Legal People Who Can Rewant to Habilitation

Art. 6th The habilitation of which treats art. 5th may only be required by legal person who conducts investment in research and development-R&D, in the form of the art. 8th, and which exercises in isolation or in conjunction, in relation to devices:

I-electronics semiconductors, classified in headings 85.41 and 85.42 of the Mercosur Common Nomenclature-NCM, related in Annex I of this Decree, the activities of:

a) conception, development, and project (design);

b) diffusion or physico-chemical processing; or

c) encapsulation and testing;

II-shown information (displays) of which it treats the § 1st of this article, the activities of:

a) conception, development, and project (design);

b) fabrication of the photossensitive, photo or electroluminescent elements and light-emitting emitters; or

c) final assembly of the dial and electrical and optical tests.

§ 1st The willing in the inciso II of the caput of this article:

I-achieves only the information showcases (displays), related in Annex I of this Decree, with technology based on liquid crystal components (LCD), photoluminescent (plasma-PDP dial panel), electroluminescent (light-emitting diodes, organic light-emitting diodes-OLED or electroluminescent displays) or similar with electric field emission microstructures, intended for use as an insumo in electronic equipment; and

II-does not reach the cathode ray tubes (CRT).

§ 2nd For the purposes of this article, it is considered that the legal person exercises the activities:

I-in isolation, when performing all the steps foreseen in the point of the incisos of the caput in which to frame; or

II-in conjunction, when to perform all the activities foreseen in the inciso of the caput in which to frame.

§ 3rd The legal person of which treats the caput should exercise, exclusively, the activities foreseen in this article.

§ 4th The investment in research and development referred to in the caput and the exercise of the activities of which treat incisors I and II of the caput should be effected in accordance with approved projects in the form of the art. 7th.

Section III

From the Approval of the Projects

Art. 7th The projects referred to in § 4th of the art. 6th should be approved in joint office of the Ministers of State for Finance, Science and Technology and Development, Industry and Foreign Trade.

§ 1st The project approval of which treats the caput is conditioned to:

I-attestation of tax regularity, of the legal person concerned, in relation to the tributes and contributions administered by the Registry of the Brazilian Federal Revenue Office;

II-observance of the instructions set out in joint office of the Ministers of State of Science and Technology and Development, Industry and Foreign Trade; and

III-prior verification by the Registry of the Brazilian Federal Revenue Officer, under the terms and conditions to be established in an own act, from the framework to the Annexes to this Decree of the goods presented by the entitled legal person.

§ 2nd The deadline for submission of the projects is four years from the date of publication of this Decree, extended by up to four years in the act of the Executive Power.

§ 3rd The procedures and deadlines for appreciation of the projects will be established upon joint portery of the State Ministers of Finance, Science and Technology and Development, Industry and Foreign Trade.

§ 4th The joint portaria of which treats the caput will establish the inputs-product or insum-capacity of production, in such a way as to appropriate the acquisitions of goods listed in the Annex to this Decree to the capacity of use by the legal person enabled in the activities referred to in art. 6th.

Section IV

From Investment in Research and Development

Art. 8th The beneficiary legal person of PADIS, referred to in the art caput. 6th, it should invest, annually, in research and development activities to be carried out in the Country, at least five percent of its gross billing in the domestic market, deducted from the tax incidents in the marketing of the devices of which treat the incisos I and II of the art caput. 6th and the value of the procurements of incentivised products covered by PADIS.

§ 1st Will Be admitted only investments in the areas of microelectronics in research and development activities of the devices mentioned in the incisos I and II of the art caput. 6th, of optoelectronics, of computational tools (softwares), of supporting such projects and of project and process methodologies of the components mentioned in the incisors I and II of the art caput. 6th.

§ 2nd minimum one percent of gross billing, deducted the tax incidents in the marketing, in the form of the caput, is to be applied by convenium with centres or research institutes or Brazilian entities of teaching, officers or recognized, accredited by the Information Technology Area Committee-CATI, of which treats the art. 30 of the Decree no 5,906, of September 26, 2006, or by the Committee of the Research and Development Activities in the Amazon-CAPDA, of which it treats art. 26 of the Decree no 6,008, of December 29, 2006.

§ 3rd The intellectual property resulting from the research and development carried out upon the projects approved under the PADIS must have the protection required in the national territory with the competent body, as the case, by the Brazilian legal person benefiting from the PADIS.

Art. 9th The beneficiary legal person of PADIS should forward to the Ministry of Science and Technology, up to July 31 each year, the demonstrative reports of compliance, in the previous calendar year, of the obligations and conditions set forth in art. 8th.

Art. 10. In the case of the investments in research and development envisaged in art. 8th not to achieve, in a given year-calendar, the minimum percentage fixed, the legal person benefiting from PADIS should apply the residual value in the National Scientific and Technological Development Fund-FNDCT (CT-INFO or CT-Amazonia), increased fine of twenty percent and interest equivalent to the rate of the Special Settlement and Custody System-SELIC, calculated since subsequent to the one in which the percentage was not reached by the effective date of the effective application.

§ 1st The beneficial legal person of PADIS should make the said application in the caput of this article until the last working day of the month of March of the year subsequent to the one in which it was not reached the percent.

§ 2nd In the caput hypothesis of this article, the non-realization of the application there referred to, within the time frame provided in § 1st, obliges the taxpayer to the payment:

I-of interest and fine of mora, in the form of the law, regarding the unpaid contributions and tax in the way of the provisions of the incisos I and II of the art. 4o; and

II-of the income tax and the additional unpaid in function of the provisions of the inciso III of the art. 4th, plus interest and fine of mora, in the form of the law.

§ 3rd The interest and fine of which treats the inciso I of § 2nd of this article will be collected in isolation and should be calculated:

I-from the date of the effectivation of the sale, in the case of the inciso I of the art. 4th, or from the date of the output of the product of the industrial establishments, in the case of the inciso II of the art. 4o; and

II-on the value of contributions and tax not collected, proportionally to the difference between the minimum percent of applications in research and development fixed and the effectively effectuated.

§ 4th The payments effected in the form of the § § 2nd and 3rd do not disforce the beneficial legal person of the PADIS from the duty to effectuate in the FNDCT (CT-INFO or CT-Amazonia), in the form of the caput, plus the fine and the interest there.

§ 5th The lack or irregularity of the pick-up provided for in § 2nd subject to legal person the release of offending, with application of a fine of trade in the form of the law.

§ 6th The defulfillment of the provisions of this article subject to legal person to the provisions of art. 11.

CHAPTER III

FROM THE SUSPENSION AND CANCELLATION OF THE HABILITATION TO THE PADIS

Art. 11. The legal person benefiting from PADIS will be punished, at any time, with the suspension of the application of the arts. 2nd to 4th, without prejudice to the application of specific penalties, in the case of the following infractions:

I-no-presentation or non-approval of the reports that it treats art. 9o;

II-defulfillment of the obligation to effect investments in research and development, in the form of the art. 8th, observed the provisions of art. 10;

III-defulfillment of the obligation to which it treats § 3rd of the art. 8o;

IV-irregularity in relation to tax or contribution administered by the Registry of the Brazilian Internal Revenue; and

V-diverse use of the goods constant from the Annexes of this Decree in relation to the activities described in the art. 6th, second inputs-product or inputs-production capacity set out in § 4th of the art. 7th.

§ 1st The suspension of which treats the caput will convert to the cancellation of the application of the arts. 2nd to 4th, in the case that the beneficial legal person of PADIS does not sanction the infraction within ninety days counted from the notification of the suspension.

§ § 2nd The legal person who gives cause to two suspensions in less than two years-calendar will be punished with the cancellation of the application of the arts. 2nd to 4th.

§ 3rd The penalty of cancellation of the application can only be reversed after Two years-calendar counted from the date on which it is sanctioned the infraction that motivated it.

Art. 12. The suspension and cancellation will be formalized in act of the Registry of the Brazilian Federal Revenue Office.

CHAPTER IV

DA APPLICATION OF THE PADIS

Art. 13. The benefit of reduction of aliquots, of which it treats art. 2nd, achieves only imports and acquisitions, in the domestic market, of:

I-machines, apparatus, instruments and equipment, new, related in Annex II of this Decree;

II- related inputs in Attachment III of this Decree; and

III-computational tools (softwares) related in Annex IV of this Decree.

Art. 14. In the case of acquisition of goods in the domestic market with the benefit of PADIS, should the seller legal person make the record of the tax bill of sale the expression?Sell the authorized legal person at PADIS, effected with zero of aliquot of the Contribution to the PIS/PASEP, of COFINS and IPI?, with specification of the corresponding legal device, as well as the act number that granted the habilitation to the acquirer.

Art. 15. The aliquot reductions provided for in the incisys I and II of the art. 4th, relatively to the sales of the information showcases (displays), referred to in the inciso II of the art caput. 6th, apply only when:

I-the conception, development and the project (design) have been developed in the Country; or

II-the fabrication of the photossensitive elements, photo or electroluminescent and light-emitting emitters have been carried out in the Country.

Art. 16. The value of the income tax and additional that ceases to be paid by virtue of the reduction of which treats the inciso III of the art. 4th will not be able to be distributed to the partners and will constitute capital reserve of the legal person, which can only be used for uptake of damage or increase in social capital.

Paragraph single. A distribution of the value of the tax is considered:

I-the restitution of capital to the partners, in the event of a reduction of social capital, up to the amount of the increase with the incorporation of the capital reserve; and

II-the sharing of the net acquis of the dissolved society, up to the value of the balance of the capital reserve.

Art. 17. To enjoy the reduction of aliquots of which it treats the inciso III of the art. 4th, the legal person should demonstrate in its accounting, with clarity and accuracy, the elements that make up the revenues, costs, expenses and results of the period of ascertaining, concerning the sales on which the reduction, segregated from the too much activities.

Art. 18. The inobservance of the provisions of the arts. 16 and 17 imports loss of the right to the reduction of aliquots of which it treats the inciso III of the art. 4th and obligation to collect, with respect to the distributed importance, the tax that the legal person has left to pay, plus interest and fine of mora, in the form of the law.

CHAPTER V

OF THE GENERAL PROVISIONS

Art. 19. The Ministry of Science and Technology is to communicate to the Registry of the Brazilian Federal Revenue Office the cases of:

I-disfulfillment, by the beneficial legal person of PADIS, of the obligation to forward the demonstrative reports, at the time of the art. 9th, or of the obligation to apply in the FNDCT (CT-INFO or CT-Amazonia), in the form of the art caput. 10, observed the time frame of its § 1st, when the minimum percentage of investment in research and development is not achieved;

II-non-approval of the demonstrative reports that it treats the art. 9o; and

III-infringe the device of this Decree.

Paragraph single. The cases provided for in the inciso I shall be communicated until August 30 each year and, the remaining cases, up to thirty days after the ascertaining of the occurrence.

Art. 20. The Ministries of Science and Technology and Development, Industry and Foreign Trade will disseminated, every three years-calendar, reports with the economic and technological results advent from the application of the provisions of this Decree.

Paragraph single. The Ministries of Finance, Science and Technology and Development, Industry and Foreign Trade will disseminate, annually, the modalities and amounts of incentives granted and applications in R&D, by beneficiary company and by project, in the form defined in joint portery of the respective State Ministers.

Art. 21. Without prejudice to the provisions of the art. 9th, the Registry of the Brazilian Federal Revenue Office shall, in an act of its own, establish the need for submission, in a set term, of periodic statements demonstrating the inputs-product relations of the goods benefited by the PADIS, for the purposes of follow up and control.

CHAPTER VI

OF THE FINAL PROVISIONS

Art. 22. The willing in this Decree does not depart the competence of the annuent organs, with regard to the release and control of the goods listed in the Annexes.

Art. 23. The provisions of art. 2nd and the incisos I and II of the art. 4th will vigorously apply until January 22, 2022.

Art. 24. The provisions of art. 3rd and the inciso III of the art. 4th will apply for:

I-sixteen years, counted from the approval date of the project, in the case of the projects that achieve the activities referred to in points (:

a)? a? or? b? of the inciso I of the art. 6o; or

b)? a? or? b? of the inciso II of the art. 6o;

II-twelve years, counted from the approval date of the project, in the case of the projects that to achieve only the activities referred to in (:

a)? c? of the inciso I of the art. 6o; or

b)? c? of the inciso II of the art. 6th.

Art. 25. The Registry of the Revenue Federal of Brazil will discipline, within the framework of its competence, the application of the provisions of this Decree, including in relation to the procedures for the habilitation.

Art. 26. This Decree comes into effect on the date of its publication.

Brasilia, October 11, 2007; 186th of the Independence and 119th of the Republic.

LUIZ INACIO LULA DA SILVA

Guido Mantega

Miguel Jorge

Sergio Machado Rezende

This text does not replace the one published in the DOU of 10/15/2007.