PROVISIONAL MEASURE NO. 2,113-32, OF June 21, 2001

Changes the legislation of the Contributions to Social Security-COFINS, for the Social Integration and Training Programs of the Public Server Heritage-PIS/PASEP and the Income Tax Act, and gives other arrangements.

THE VICE PRESIDENT OF THE REPUBLIC, in the exercise of the post of President of the Republic, using the assignment that gives him the art. 62 of the Constitution, adopts the following Provisional Measure, with force of law:

Art. 1º The aliquot of the contribution to the Social Integration and Training Programs of the Public Server Heritage-PIS/PASEP, due by the legal persons referred to in § 1º of the art. 22 of Law No. 8,212 of July 24, 1991 is reduced to sixty-five hundreth percent in relation to the generative facts occurring from 1º February 1999.

Art. 2º The art. 3º of Law No. 9,718 of November 27, 1998, passes the vigour with the following essay:

?Art. 3º .........................................................................................................................

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

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II-the reversals of provisions and recoveries of credits downloaded as loss, which does not represent ingress of new revenue, the positive result of the valuation of investments by the net worth value and the profits and dividends derived from investments assessed by the acquisition cost, which have been computed as revenue;

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§ 6º In the determination of the basis for calculating the contributions to PIS/PASEP and COFINS, the legal persons referred to in § 1º of the art. 22 of Law No. 8,212, of 1991, in addition to the exclusions and deductions mentioned in § 5º, will be able to exclude or deduct:

I-in the case of commercial banks, investment banks, development banks, economic boxes, societies of credit, financing and investment, real estate credit societies, brokerage companies, securities and securities distributors, merchant and credit unions, and credit unions:

a) expenses incurred in financial intermediation operations;

b) expenses of bonds by loans, for repassing, of resources from private law institutions;

c) toll on the placement of securities;

d) losses with fixed and variable income securities, except with shares;

and) losses with financial assets and merchandise, in hedgingoperations;

II-in the case of private insurance companies, the value referring to the damages corresponding to the claims incurred, effectively paid, deducted from the importations received for co-insurance and reinsurance, salvaged and other ressarcements.

III-in the case of entities of private, open and closed pension, the incomes earned in financial applications intended for the payment of retirement benefits, pension, peculium and from bailouts;

IV-in the case of capitalization companies, the income earned in financial applications intended for the payment of securities ransom.

§ 7º The exclusions provided for in the incisions III and IV of § 6º are restricted to the income from proportionate financial applications by the guaranteed assets of the technical provisions, limited such assets to the amount of the said provisions.

§ 8º In the determination of the basis for calculating the contribution to PIS/PASEP and COFINS, the expenses may be deducted of capturing resources incurred by the legal persons who have per object the securitization of credits:

I-real estate, pursuant to Law No. 9,514, of November 20, 1997;

II-financial, observed regulation edited by the National Monetary Council.? (NR)

Art. 3º O § 1º of art. 1º of Law No. 9,701 of November 17, 1998, it passes the invigoration with the following essay:

? § 1º Is deduction for any administrative expense deduction? (NR)

Art. 4º The provisions of the art. 4º of Law No. 9,718, of 1998, in its original version, applies, exclusively, in relation to sales of gasolinas, except aviation gasoline, diesel oil and oil-GLP gas-GLP.

Single paragraph. In the sales of diesel oil that occurred from 1º February 1999, the multiplication factor predicted in the single paragraph of the art. 4º of Law No. 9,718, of 1998, in its original version, gets reduced from four to three integers and thirty-three hundreth.

Art. 5º The condensate and natural gas processing units and the importers of oil-derived fuels, regarding the sales of automotive gasoline, diesel oil and GLP that they do, are required to collect and collect, in the condition of substituted contributors, the contributions to the PIS/PASEP and COFINS, due by the distributors and retail merchants, observed the same standards applicable to oil refineries.

Art. 6º The Social Contribution on the Net Profit-CSLL, instituted by Law No. 7,689, of December 15 of 1988, will be charged with the additional:

I-of four percentage points, regarding the generative facts that occurred from 1º May 1999 a to January 31, 2000;

II-of one percentage point, relatively to the generative facts occurring from 1º February 2000 a to December 31, 2002.

Single paragraph. The additional referred to in this article applies, including, in the hypothesis of the monthly payment by estimate set out in the art. 30 of Law No. 9,430 of December 27, 1996, as well as legal persons taxed on the basis of the presumed or arbitrated profit.

Art. 7º The aliquot of CSLL, due by the legal persons referred to in art. 1º, is reduced to eight percent in relation to the generative facts occurring from 1º January 1999, without prejudice to the application of the provisions of the art. 6º.

Art. 8º The legal persons referred to in art. 1º, which have a negative calculation basis and added values, temporarily, to net profit, for the purpose of ascertaining the CSLL calculation basis, corresponding to periods of ascertaining closed until December 31, 1998, will be able to opt for clerk, in his asset, as compensable credit with debits of the same contribution, the value equivalent to eighteen percent of the sum of those installments.

§ 1º The legal person who opts for the form provided in this article does not may compute the values that served as the basis of calculating the said credit in determining the CSLL's calculation basis corresponding to any period of ascertaining subsequent to December 31, 1998.

§ 2º The compensation of the credit referred to in this article can only be effected with up to thirty percent of the remaining CSLL balance, in each period of ascertaining, after the compensation that it treats the art. 8º of Law No. 9,718, of 1998, not being admitted, in any hypothesis, to the restitution of its value or its compensation with other tributes or contributions, observed the standards expedited by the Registry of the Federal Revenue Ministry of the Ministry of Finance.

§ 3º The right to the compensation of which it treats § 2º is limited exclusively to the original value of the credit, not being admitted to the addition of any value to the title of monetary or interest updating.

Art. 9º The tax withheld at the source on income paid or credited to the branch, branch, controlled or affiliated of legal person domiciled in Brazil, not compensated by virtue of the beneficiary being domiciled in country framed in the provisions of art. 24 of Law No. 9,430, of 1996, may be compensated with the tax due on the actual profit of the matrix, parent or coalate in Brazil when the results of the subsidiary, branch, controlled or related, containing the said yields, are computed in the determination of the real profit of the legal person in Brazil.

Single paragraph. It applies to the compensation of the tax referred to in this article the provisions of the art. 26 of Law No. 9,249, of December 26, 1995.

Art. 10. The art. 17 of Law No. 9,779 of January 19, 1999, it becomes the invigorate plus of the following paragraphs:

? § 1º The provisions of this article extends:

I-to cases where the declaration of constitutionality has been handed down by the Supreme Court, in extraordinary appeal;

II-the taxpayer or liable favoured by definitive judicial decision in tax matters, delivered under any foundation, in any degree of jurisdiction;

III-to the judicial proceedings helped by December 31, 1998, except those relating to the implementation of the Union Active Debt.

§ 2º The Payment in the form of the caput of this article applies to the exaction concerning the operative fact:

I-occurred from the date of the publication of the first Judgment of the Supreme Court of the Federal Supreme Court, in the inciso I hypothesis of § 1º;

II-occurred from the date of the publication of the judicial decision, in the hypothesis of the inciso II of § 1º;

III-achieved by the application, in the inciso III hypothesis of § 1º.

§ 3º O Payment referred to in this article:

I-matter in irredeemable confession of debt;

II-constitutes extrajudicial confession, pursuant to the arts. 348, 353 and 354 of the Code of Civil Procedure;

III-could be parceled in up to six equal, monthly and successive installments, winning the first in the same term set in the caput for full payment and the rest on the last working day of the subsequent months;

IV-regarding the tributes and contributions administered by the Registry of the Federal Revenue Office, can be effected in single quota, until the last working day of July 1999.

§ 4º The installments of the installment referred to in the inciso III of § 3º will be increased interest equivalent to the benchmark rate of the Special Settlement and Custody Scheme-SELIC, for federal securities, accumulated monthly, calculated from the month of maturity of the first instalment until the month before the payment and one per cent in the month of payment.

§ 5º In the hypothesis of the inciso IV of § 3º, the interest referred to in § 4º shall be calculated to from the month of February 1999.

§ 6º The payment in the conditions of this article may be partial, regarding only the particular object of the lawsuit, when this involves more than one object.

§ 7º In the case of partial payment, the provisions of the incisos I and II of § 3º exclusively achieves the values paid.

§ 8º Applies the provisions of this article to the contributions raised by the National Institute of Social Insurance-INSS.? (NR)

Art. 11. It extends the benefit of the dispensation of legal additions, of which it treats art. 17 of Law No. 9,779, 1999, with the essay given by art. 10, to payments made up to the last working day of the month of September 1999, in single quota, from debits of any nature, to the Registry of the Federal Revenue Office or to the Attorney General of the National Finance, enrolled or not in Active Debt of the Union, provided that until December 31, 1998 the taxpayer has helped any judicial proceedings where the application covered the exoneration of the debit, albeit partially and under any grounds.

§ 1º The dispensation of legal additions, of which it treats the caput of this article, does not involve moratoria or punitive fines and the interest of late payment due from the month of February 1999.

§ 2º The request for conversion into income to the judge of the made where there is deposit with the aim of suspending the exigency of the credit, or guaranteeing the judgment, amounts, for the purposes of the enjoyment of the benefit, to the payment.

§ 3º The enjoyment of the benefit and the corresponding low of the debit involved presupposes administrative application to the leader of the organ of the Federal Revenue Office or the Attorney General of the National Finance responsible for his administration, instructed with proof of the payment or the application for conversion into income.

§ 4º In the case of § 2º, the low of the debit involved presupposes, in addition to the fulfillment of the provisions of § 3º, the effective conversion into income of the Union of the deposited values.

§ 5º If the debit is partially solved or in parceling arrangements, the benefit provided for in this article shall apply only on the remaining consolidated value.

§ 6º The provisions of this article will not imply restitution of paid amounts, nor compensation of debts.

§ 7º The judicial executions for collection of Credits from the National Finance shall not suspend, nor shall they be interrupted, by virtue of the provisions of this article.

§ 8º The time frame provided for in the art. 17 of Law No. 9,779, 1999, gets extended for the last working day of the month of February 1999.

§ 9º Regarding the contributions raised by the INSS, the time frame referred to in § 8º is extended to the last working day of the month of April 1999.

Art. 12. It shall be suspended, from 1º April to December 31, 1999, the application of Law No. 9,363 of December 13, 1996, which imposed the presumed credit of the Imposed Tax on Industrialized Products-IPI, as a ressaration of the contributions to the PIS/PASEP and COFINS, incidents on the value of raw materials, intermediate products and packaging materials used in the manufacture of products destined for export.

Art. 13. The contribution to the PIS/PASEP will be determined on the basis of the payroll, the aliquot of one percent, by the following entities:

I-temples of any cult;

II-political parties;

III-education and social assistance institutions referred to in art. 12 of Law No. 9,532 of December 10, 1997;

IV-institutions of philanthropic, recreational, cultural, scientific character and the associations, referred to in art. 15 of Law No. 9,532, of 1997;

V-unions, federations and confederations;

VI-autonomous social services, created or authorized by law;

VII-supervisory boards of regulated occupations;

VIII-foundations of private law and public foundations instituted or maintained by the Public Power;

IX-condos of residential or commercial property owners; and

X-the Organization of the Brazilian Cooperatives-OCB and the State Organizations of Cooperatives provided for in the art. 105 and its § 1º of Law No. 5,764, of December 16, 1971.

Art. 14. In relation to the generating facts that occurred from 1º February 1999, they are exempted from COFINS the revenue:

I-of the resources received for repass, arising from the General Budget of the Union, the States, the District Federal and of the Municipalities, by public companies and mixed-economy companies;

II-from the export of goods to the outside;

III-of the services provided to the resident physical or legal person or domiciled abroad, whose payment represents foreign exchange ingress;

IV-of the supply of goods or services for use or consumption of board in vessels and aircraft in international traffic, when payment is effected in convertible currency;

V-of the international transport of loads or passengers;

VI-earned by the Brazilian shipyards in the activities of construction, conservation modernization, conversion and repair of vessels pre-registered or registered in the Brazilian Special Register-REB, established by Law No. 9,432 of January 8, 1997;

VII-freight of goods transported between the Country and the outside by the vessels registered in the REB, of which it treats art. 11 of Law No. 9,432, of 1997;

VIII-of sales carried out by the producer-seller to the exporting commercial enterprises pursuant to the Decree-Law No. 1,248 of November 29, 1972 and subsequent amendments, provided that it is intended to the specific end of export to the outside;

IX-of sales, with specific end of export to the outside, to exporting companies registered in the Foreign Trade Office of the Ministry of Development, Industry and Foreign Trade;

X-relating to the own activities of the entities referred to in art. 13.

§ 1º Are exempted from the contribution to the PIS/PASEP the revenue referred to in the incisos I to IX of the caput.

§ 2º The exemptions provided for in the caput and in § 1º do not achieve sales revenue Effectuated:

I-the company established in the Western Amazon or in free trade area;

II-the company established in export processing zone;

III-the establishment industrial, for industrialization of products destined for export, to the amparo of art. 3º of Law No. 8,402, of January 8, 1992.

Art. 15. Cooperative societies will be able to observe the provisions of the arts. 2º and 3º of Law No. 9,718, of 1998, exclude from the calculation basis of COFINS and PIS/PASEP:

I-the values passed on to the associates, arising from the marketing of product by them delivered to the cooperative;

II-the sales revenue of goods and goods to associates;

III-the revenue arising from the provision, to the associates, of specialized services, applicable in rural activity, concerning technical assistance, rural extension, vocational training and resembling;

IV-the revenues arising from the benefit, storage and industrialization of production of the associate;

V-the financial revenues arising from repass of rural loans taken from financial institutions, up to the limit of the charges to these due.

§ 1º For the purposes of the inciso II, the exclusion will reach only the revenues arising from the sale of goods and goods linked directly to the economic activity developed by the associate and that is the object of the cooperative.

§ 2º Relatively to the operations referred to in the incisors I to V of the caput:

I-the contribution to the PIS/PASEP will be determined, too, of compliance with the provisions of the art. 13;

II-will be counted prominently, by the cooperative, and proven upon skilful and idôneous documentation, with the identification of the associate, the value of the operation, the species of the good or the goods and quantities sold.

Art. 16. The cooperative societies that carry out repass of values the associated legal person, in the hypothesis provided for in the inciso I of the art. 15, shall observe the provisions of the art. 66 of Law No. 9,430, of 1996.

Art. 17. They apply to the philanthropic and charitable entities of social assistance, for the purpose of payment of the contribution to the PIS/PASEP in the form of the art. 13 and enjoyment of the exemption of COFINS, the provisions of the art. 55 of Law No. 8,212, of 1991.

Art. 18. The payment of the contribution to the PIS/PASEP and COFINS is to be effected until the last working day of the first fortnight of the subsequent month to the occurrence of the generating facts.

Art. 19. The art. 2º of Law No. 9,715 of November 25, 1998, passes the invigorated vigour of the following § 6º:

? § 6º The National Treasury Board Secretariat will effectuate the withholding of the contribution to the PIS/PASEP, due on the value of the transfers of that treats inciso III.? (NR)

Art. 20. Legal persons subjected to the taxation regime on the basis of the presumed profit will only be able to adopt the cash scheme, for the purposes of the incidence of the contribution to the PIS/PASEP and COFINS, in the hypothesis of adopting the same criterion in relation to the income tax from legal persons and CSLL.

Art. 21. Profits, income and capital gains earned abroad subject themselves to the incidence of CSLL, observed the universal taxation standards of which they treat arts. 25 a 27 of Law No. 9,249, of 1995, the arts. 15 a to 17 of Law No. 9,430, of 1996, and art. 1º of Law No. 9,532, of 1997.

Single paragraph. The balance of the income tax paid abroad, which exceeds the compensable value with the income tax due in Brazil, could be compensated with the CSLL due by virtue of the addition, its calculation basis, of profits from abroad, up to the limit increased in the way of this addition.

Art. 22. It applies to the negative calculation basis of CSLL the provisions of the arts. 32 and 33 of the Decree-Law No. 2,341, of June 29, 1987.

Art. 23. It will be added to the net profit, for the purpose of determining the profit of the farm, the share of:

I-COFINS that there has been compensated, in the terms of the art. 8º of Law No. 9,718, of 1998, with the CSLL;

II-CSLL due, after the compensation that it treats inciso I.

Art. 24. The capital gain arising from the disposal of goods or rights and the liquidation or rescue of financial applications, owned by physical person, acquired, to any title, in foreign currency, shall be ascertained in accordance with the provisions of in this article, kept the remaining standards of the legislation in force.

§ 1º The provisions of this article achieves, including, the foreign currency held in kind.

§ 2º In the currency-divest-ing hypothesis foreign held in kind, the tax will be ascertained in the declaration of adjustment.

§ 3º The basis of calculating the tax will be the positive difference, in Reais, between the value of disposal, settlement or bailout and the cost of acquisition of the well or right, of the foreign currency held in kind or original value of the financial application.

§ 4º For the purposes of the provisions of this article, the value of disposal, liquidation or rescue, when expressed in foreign currency, will correspond to its quantity converted into US dollar and then to Reais by using the value of the dollar for purchase, released by the Central Bank of Brazil for the date of disposal, liquidation or rescue or, in the case of operation on the deadline or the provision, on the date of receipt of each parcel.

§ 5º In the hypothesis of acquisition or application, by resident in the Country, with income earned originally in foreign currency, the calculation basis of the tax will be the positive difference, in US dollars, between the value of disposal, settlement or ransom and the cost of acquisition of the good or right, converted to Reais upon use of the dollar value for purchase, disclosed by the Central Bank of Brazil for the date of the disposal, liquidation or rescue, or, in the case of operation on time or the provision, on the date of the receipt of each parcel.

§ 6º Does not focus income tax on the earned gain on the alienation, liquidation or rescue:

I-of goods located abroad or representative of rights abroad, as well as financial applications, acquired, to any title, in the condition of non-resident;

II-of foreign currency held in kind, whose total disposals, in the calendar year, are equal to or less than the equivalent of five thousand U.S. dollars.

§ 7º For the purpose of ascertaining the gain of capital of which it treats this article, average dollar quotes may be used, in the form established by the Registry of the Federal Revenue Office.

Art. 25. The value received from legal person of public law for the title of housing stamp duty, not an integral part of the remuneration of the beneficiary, in substitution of the right of use of functional immovable, considers itself to be of the same nature of this right, not if subjecting to the incidence of the income tax, the source or the declaration of adjustment.

Art. 26. The base of calculation of the income tax incident at the source on reinsurance premiums yielded abroad is eight percent of the value paid, credited, delivered, employed, or remitted.

Art. 27. The diplomatic missions and consular repartitions of permanent character, as well as the permanent character representations of international bodies that Brazil will be a part of will be able, upon request, to be ressarated from the value of the IPI incident on products purchased in the domestic market, intended for the maintenance, extension or real estate reform of its use.

§ 1º In the case of diplomatic mission and consular allocation, the provisions of this article shall apply, only, in the hypothesis in which the legislation of your country dispense, in relation to the taxes incidents on the aggregate value or on the retail sale, as the case, reciprocal treatment for the assignments or localized Brazilian repartitions, in permanent character, in its territory.

§ 2º The mishishment referred to in this article will be effected by the standards set by the Registry of the Federal Revenue Office.

Art. 28. He / she is responsible for withholding and collecting taxes and contributions, arising from applications in investment funds, the legal person brokering resources, together with customers, to effecting the said applications in funds administered by another legal person.

§ 1º The legal person intermediary of resources should maintain registration and control system, in magnetic medium, that allows identification of each customer and of the elements necessary for the ascertaining of taxes and contributions by it due.

§ 2º The provisions of this article only apply to modalities of brokering disciplined resources by National Monetary Council standards.

Art. 29. The tax regime of which it treats art applies. 81 of Law No. 8,981 of January 20, 1995 to foreign investors, physical or legal persons, residents or domiciliates abroad, who carry out operations in future settlement markets referenced in agri-products, in the futures and merchandise scholarships.

§ 1º The provisions of this article do not apply to foreign investment from country that does not tax income or tribute to the aliquot less than twenty percent, which will subject them to the same rules established for the residents or domiciles in the Country.

§ 2º It shall be responsible for the fulfilment of the tax obligations arising from the operations provided for in this article the futures and goods exchange tasked with the record of external investment in the Country.

Art. 30. As of 1º January 2000, monetary changes in credit and taxpayer's obligations, depending on the exchange rate, will be considered, for the purpose of determining the basis of calculation of income tax, of the contribution social on net profit, from the contribution to PIS/PASEP and COFINS, as well from the determination of the profit of the holding, when the settlement of the corresponding operation.

§ 1º To the choice of the legal person, the variations monetary may be considered in determining the basis of calculation of all the tributes and contributions referred to in the caput of this article, under the scheme of competence.

§ 2º The option provided for in § 1º shall apply to the whole year-calendar.

§ 3º In the case of changing the recognition criterion of monetary variations, in subsequent calendar years, for the purpose of determining the basis of calculation of tributes and contributions, they will be observed the standards dispatched by the Registry of the Federal Revenue Office.

Art. 31. In the determination of the calculation basis of the contribution to PIS/PASEP and COFINS could be excluded the share of the financial revenues arising from the monetary variation of the credit rights and the obligations of the taxpayer, depending on the rate of exchange, subject to taxation, under the scheme of competence, relative to periods understood in the calendar year 1999, surplus to the value of the monetary change effectively carried out, yet the corresponding operation has already been liquidated.

Single paragraph. The provisions of this article shall apply to the determination of the basis of calculation of income tax and social contribution on the profit owed by legal persons submitted to the taxation regime on the basis of the presumed or arbitrated profit.

Art. 32. The arts. 1º, 2º, 6º-A and 12 of the Decree-Law No. 1,593 of December 21, 1977, amended by Law No. 9,822 of August 23, 1999, go on to invigorate with the following amendments:

?Art. 1º The manufacture of cigarettes classified in Code 2402.20.00 of the Incidence Table of the Industrialized Products-TIPI Act, approved by Decree No. 2,092 of December 10, 1996, shall be exercised exclusively by the companies which, available with appropriate industrial facilities, keep special registration at the Office of the Federal Revenue Office of the Ministry of Finance.

§ 1º The cigarette manufacturers will be still obliged to constitute themselves under the form of society and with the minimum capital established by the Secretary of the Federal Revenue Office.

§ 2º The granting of the special registration will be given by industrial establishment and will be, also, in the production hypothesis, conditioned to the installation of automatic meters of the quantity produced and, under the terms and conditions to be established by the Registry of the Federal Revenue Officer, to the substantiation of the tax regularity by:

I-of the requesting legal person or holder of the special register;

II-of his associates, physical persons, directors, managers, administrators and prosecutors;

III-of the legal persons controlling the legal person referred to in the inciso I, as well as their respective associates, directors, managers, administrators and prosecutors.

§ 3º The provisions of this article also apply to the importation of cigarettes, except when intended for sale in free store, in the Country.

§ 4º The special registration will be granted by authority designated by the Secretary of the Federal Revenue Officer.

§ 5º Of the act that dismiss the special registration application will be recourse to the Secretary of the Federal revenue, within thirty days, counted from the date on which the taxpayer takes science from the dismissable, being final the decision in the administrative sphere.

§ 6º The special registration may also be required from the Establishments that industrialize or import other products, to be specified by means of act of the Secretary of the Federal Revenue.? (NR)

?Art. 2º The special registration may be cancelled, at any time, by the granting authority, if, after its concession, one of the following facts occurs:

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§ 2º In the occurrence of the hypotheses mentioned in the incisos I and II of the caput of this article, the company will be subpoenaed to regularize its tax situation or to present the clarifications and proof-able, within ten days.

§ 3º The granting authority of the registry will decide on the provenance of the clarifications and the evidence presented, expediting declaratory act by cancelling the special record, in the case of improvenance or lack of regularization of the tax situation, giving science of its decision to the company.

§ 4º It will also be expediting declaratory act by cancelling the special registration if the deadline set out in § 2º without any manifestation of the interested party.

§ 5º Of the act that cancelling the special registration shall be recourse to the Secretary of the Internal Revenue, Without Suspensive effect, within thirty days, counted from the date of its publication, being final the decision in the administrative sphere.

§ 6º The cancellation of the authorization or its absence implies, without prejudice to the requirement of taxes and the contributions due and the imposition of penalties provided for in the tax and penal legislation, seizure of the stock of raw materials, products in elaboration, finished products and materials of packaging, existing in the establishment.

§ 7º The stock seized in the form of § 6º may be released if, within ninety days, counted from the date of the cancellation or the finding of the lack of special registration, is reinstated or granted the record, respectively.

§ 8º Will be destroyed in compliance with the provisions of the art. 14 of this Decree-Law, the products seized that have not been released, pursuant to § 7º.

§ 9º The provisions of this article also apply to the remaining products whose producers or importers are subject to special registration.? (NR)

?Art. 6º-A. ...................................................................................................................

Single paragraph. When it comes to national product, the packaging will contain, still, bar code, in the standard set by the Registry of the Federal Revenue Office, and shall contain, at the very least, information from the trade mark and the type of packaging.? (NR)

?Art. 12. Cigarettes destined for export will not be able to be sold or exposed for sale in the Country, the manufacturer being obliged to print, typographically or by means of label, in the packaging of each pack or portfolio of twenty units, as well as in the packages and other wrappers that contain them, in visible characters, the number of the National Cadastro of the Legal Performer-CNPJ.

§ 1º The packaging of presentation of cigarettes destined for countries of South America and America Central, inclusive Caribbean, should they contain, without prejudice to the requirement that it treats the caput, the expression?Only for export-prohibited the sale in Brazil?, admitted its replacement by saying with exact correspondence in another language.

§ 2º The provisions of § 1º also apply to packagings intended for sale, for consumption or resale, in vessels or aircraft in international traffic, including by means of ships chandler.

§ 3º The provisions on labelling or marking of products provided for in the arts. 43, 44 and 46, caput, of Law No. 4,502, of November 30, 1964, with the changes of art. 1º of Decree-Law No. 1,118, of August 10, 1970, and of art. 1º of Law No. 6,137 of November 7, 1974 on the art. 1º of Law No. 4,557 of December 10, 1964, with the changes of the art. 2º of Law No. 6,137, of 1974, and in art. 6º-To this Decree-Law do not apply to cigarettes intended for export.

§ 4º The provisions of this article do not preclude the requirements regarding seal of control.? (NR)

Art. 33. The art. 4º of Law No. 7,798 of July 10, 1989, passes the vigour with the following essay:

?Art. 4º The products subject to the regimes of which it treats this Law will pay the tax a single time, re-salvaged the provisions of § 1º:

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§ 1º When industrialization gives itself on order, the tax will be due at the exit of the product:

I-of the establishment that industrialize it; and

II-of the commissioning establishment, if industrial or equated to industrial, which may credit itself with the tax Charged as per the inciso I.

§ 2º In the industrialization hypothesis by order, the commissioned respondent responds in solidarity with the industrial establishment by the fulfilment of the principal obligation and legal additions.

§ 3º Subject to the payment of the tax, on the condition of responsible, the wholesale commercial establishment possessing or maintaining unaccompanied products from the comprobation documentation of its provenance, or that of them giving exit.? (NR)

Art. 34. The § 3º of the art. 1º of Law No. 9,532, of 1997, as amended by Law No. 9,959 of January 27, 2000, passes the invigoration with the following essay:

? § 3º Will not be deductible in determining the actual profit and calculation basis of the Social Contribution on the Net Profit the interest, relating to loans, paid or credited to the controlled or related company, independent of the place of its domicile, incidents on value equivalent to the profits not made available by controlled companies, domiciliated abroad.? (NR)

Art. 35. In the case of sale operation the exporting commercial enterprise, with the specific end of export, the industrial establishment of products classified under subheading 2402.20.00 of the Incidence Table of IPI-TIPI responds solidly with the company exporting trade by payment of the taxes, contributions and the respective legal accruals, due due to the non-effectivation of the export.

Single paragraph. The willing in the caput applies also to products intended for use or consumption of board in vessels or aircraft in international traffic, including through ship? s chandler.

Art. 36. The industrial establishments of the products classified in headings 2202 and 2203 of TIPI become subject to the installation of leakage and conductive meters, as well as apparatus for the control, registration and recording of the quantitative measured, in the form, conditions and deadlines set by the Office of the Federal Revenue Office.

§ 1º The Federal Revenue Office may:

I-accreditation, upon convenium, specialized official bodies and representative national entities of the beverage manufacturers, who will be responsible for the contracting, supervision and homologation of the installation, afferition, maintenance and repair services of the equipment;

II- dispense with the installation of the equipment provided for in this article, depending on production limits or invoicing which it shall fix.

§ 2º In the case of inoperative of any of the equipment provided for in this article, the taxpayer shall communicating the occurrence to the unit of the Registry of the Federal Revenue Office with jurisdiction over its tax domicile, within twenty-four hours, and shall maintain control of the production volume while endure the interruption.

Art. 37. The industrial establishment of the beverages subject to the taxation regime by the IPI of which it treats Law No. 7,798, 1989, is to present, in a magnetic medium, in the deadlines, models and conditions set by the Office of the Federal Revenue Office:

I-frame summary of the records of the leakage meters and the conductiveters, from the date of entry into operation of the equipment;

II-demonstrator of the IPI ascertainment.

Art. 38. Every period of ascertaining the tax, the following fines can be applied:

I-of fifty percent of the commercial value of the goods produced, not less than R$ 10,000.00 (ten thousand reais):

a) if, from the tenth day subsequent to the deadline set for the commissioning of the system, the equipment referred to in art. 36 have not been installed on the grounds of impediment created by the taxpayer; and

b) if the taxpayer fails to comply with any of the conditions referred to in Paragraph 2º of the art. 36;

II-in the value of R$ 10,000.00 (ten thousand reais), in the hypothesis of defulfillment of the provisions of the art. 37.

Art. 39. The industrial establishment has been equipped with wholesale commercial establishments which acquire from importing establishments foreign provenance products, classified in the headings 3303 a to 3307 of the TIPI.

Art. 40. The Federal Revenue Office will be able to institute ancillary obligations for legal persons opting for the Integrated Tax Payment System and Contributions of Microenterprises and Small Businesses-SIMPLE, instituted by the Law paragraph 9,317 of December 5, 1996 carrying out operations relating to the import of foreign products.

Art. 41. The maximum limit of reduction of adjusted net profit, provided for in art. 16 of Law No. 9,065 of June 20, 1995, does not apply to the result arising from the exploitation of rural activity, regarding the negative calculation basis compensation of CSLL.

Art. 42. They are reduced to zero the aliquots of the contribution to the PIS/PASEP and COFINS incidents on gross revenue arising from the sale of:

I-gasolines, except aviation gasoline, diesel oil and GLP, earned by distributors and retail merchants;

II-alcohol for carburic purposes, when added to gasoline, earned by distributors;

III-alcohol for carburetor purposes, earned by the retail merchants.

Single paragraph. The provisions of this article shall not apply to the chances of the sale of imported products, which are subject to the provisions of the art. 6º of Law No. 9,718, of 1998.

Art. 43. Legal persons manufacturers and importers of the vehicles classified in headings 8432, 8433, 8701, 8702, 8703 and 8711, and in subheadings 8704.2 and 8704.3, of TIPI, in respect of the sales they make, are obliged to collect and collect, in the condition of substituted taxpayers, the contribution to the PIS/PASEP and COFINS, due by the retail merchants.

Single paragraph. In the hypothesis that it treats this article, the contributions will be calculated on the selling price of the legal person manufacturer.

Art. 44. The value corresponding to the Provisional Contribution on Moving or Transmission of Values and Credits and Financial Nature Rights-CPMF, not withheld and not collected by the institutions specified in Law No. 9,311, of October 24 of 1996, by force of preliminary injunction on security warrant or in precautionary action, of early tutelage in action of another nature, or of merit decision, subsequently revoked, shall be withheld and collected by the said institutions, in the form established in this Provisional Measure.

Art. 45. The institutions responsible for the retention and the pick-up of the CPMF should:

I-establish and record the values due in the effective period of the judicial decision impediment to the retention and the pick-up of the contribution;

II-effecting the debit into account of its customers-taxpayers, unless there is express demonstration to the contrary:

a) on the September 29, 2000, regarding the liminals, early tubs or decisions of merit, revoked until August 31, 2000;

b) on the thirtieth day subsequent to the revocation of the judicial measure that occurred from 1º September 2000;

III-collect to the National Treasury, until the third business day of the week subsequent to that of the debit into account, the value of the contribution, plus arrear interest and a moratorium, second standards to be established by the Registry of the Federal Revenue Office;

IV-forward to the The Office of the Federal Revenue Office, within thirty days, counted from the date set for the debit into account, for taxpayers who have spoken out in a sense contrary to retention, as well to those who, benefited by a judicial measure revoked, have closed their accounts before the dates referred to in the inciso II, as the case, relation containing the following information:

a) name or social reason of the taxpayer and the respective number of enrolment in the Cadastro of Physical Persons-CPF or in the National Cadastro of the Legal Person-CNPJ;

b) value and date of the operations that served as the basis of calculation and the value of the contribution due.

Single paragraph. In the hypothesis of the inciso IV of this article, the contribution is not subject to the limit set out in the art. 68 of Law No. 9,430, of 1996, and will be required of the taxpayer by way of an offending of trade.

Art. 46. The non-fulfillment of the obligations provided for in the arts. 11 and 19 of Law No. 9,311, of 1996, subject to legal persons referred to in art. 44 to the fines of:

I-R$ 5.00 (five reais) per group of five inaccurate, incomplete or omitted information;

II-R$ 10,000.00 (ten thousand reais) to the month-calendar or fraction, regardless of the sanction predicted in the inciso I, if the form or other means of standardized information is presented outside of the given period.

Single paragraph. Presented the information, out of time, but prior to any trade procedure, or if, after the subpoena, there is the presentation within the deadline at this fixed, the fines will be reduced by half.

Art. 47. To the welfare charity that provides false or inaccurate information that results in its undue framing in the hypothesis provided for in the inciso V of the art. 3º of Law No. 9,311, of 1996, a fine of three hundred percent will be imposed on the value that is left to be withheld, regardless of other administrative or criminal penalties.

Art. 48. The art. 14 of Law No. 9,311, of 1996, passes the vigour with the following essay:

?Art. 14. In the cases of the launch of trade, the provisions of the arts will apply. 44, 47 and 61 of Law No. 9,430, of December 27, 1996.? (NR)

Art. 49. The Registry of the Federal Revenue Officer will lower the supplementary standards required for compliance with the provisions of the arts. 44 a 48, and may, including, change the deadlines set out in art. 45.

Art. 50. The Supervisory fee shall be created, pursuant to the constant table of § 1º of this article, concerning the authorization and surveillance of the activities of which it treats art. 20 of the Provisional Measure No. 2.143-33 of May 31, 2001, and shall focus on the value of the award, when it comes to the free distribution of prizes and draw, or on the value of the plan, in the hypothesis of savings caption operations popular, in the form and conditions to be established in the act of the Minister of State for Finance.

§ 1º The Supervisory fee for which it treats the caput of this article will be charged in the form of Annex I.

§ 2º When the authorization and supervision is done on the terms set out in § 1º of the art. 20 of the Provisional Measure No. 2.143-33, of 2001, the Federal Economic Box will receive from the Union, by way of remuneration, the values set out in the table of Annex II.

§ 3º In cases of which it treats § 2º of this article, the difference between the value of the fee charged and the value paid for remuneration to the Federal Economic Box will be passed to the Economic Follow-Up Registry of the Ministry of Finance.

§ 4º In the cases elicited in § 2º of the art. 20 of the Provisional Measure No. 2.143-33, of 2001, the value charged for Supervisory fee will be passed on to the Office of the Economic Monitoring Registry.

Art. 51. The arts. 2º and 10 of the Decree-Law No. 1,578 of October 11, 1977, go on to invigorate with the following essay:

?Art. 2º The basis of calculating the tax is the normal price that the product, or its similar, would achieve, at the time of exportation, in a sale under conditions of free competition in the international market, observed the standards dispatched by the Executive Power, upon act of the CAMEX-Chamber of Foreign Trade.

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

§ 2º When the price of the product is of difficult ascertaining or is susceptible to sudden swings in the international market, the Executive Power, upon act of CAMEX, shall set specific criteria or set the Tariff of minimum value, for calculation basis estimation.

.....................................................................................................................................? (NR)

?Art. 10. CAMEX will expedite complimentary standards to this Decree-Law, respected the provisions of § 2º of the art. 1º, caput and § 2º of the art. 2º, and arts. 3º and 9º.? (NR)

Art. 52. The single paragraph of the art. 1º of Law No. 8,085 of October 23, 1990, passes the vigour with the following essay:

?Single paragraph. The President of the Republic will be able to outwit competence to CAMEX for the practice of the acts provided for in this article.? (NR)

Art. 53. The devices to be followed by Law No. 9,019 of March 30, 1995, go on to invigorate with the following amendments:

?Art. 2º ........................................................................................................................

Single Paragraph. The terms? damage? and? domestic industry? should be understood as per the provisions of the Anti-dumping and the Subsidies and Compensatory Rights Agreements, mentioned in the art. 1º, covering the companies producing agricultural, mineral or industrial goods.? (NR)

?Art. 3º The exigency of the provisional duties may be suspended, until final decision of the case, at the discretion of CAMEX, provided that the importer offers equivalent guarantee to the full value of the obligation and the remaining legal charges, which will consist of:

.....................................................................................................................................? (NR)

?Art. 4º ........................................................................................................................

§ 1º The commitment referred to in this article shall be concluded before the Registry of Commerce Exterior-SECEX, of the Ministry of Development, Industry and Foreign Trade, subjected to CAMEX homologation.

.....................................................................................................................................? (NR)

?Art. 5º Compete à SECEX, upon administrative process, ascertaining the margin of dumping or the amount of subsidy, the existence of damage and the causal relationship between these.? (NR)

?Art. 6º Compete à CAMEX to fix provisional or definitive rights, as well as to decide on the suspension of the exigency of provisional duties, as referred to in art. 3º of this Act.

Single paragraph. The act of imposition of duties anti-dumping or Compensatories, provisional or definitive, shall state the term of the duration, the product reached, the value of the obligation, the country of origin or export, the reasons for which the decision was take, and, when couber, the name of the exporters.? (NR)

?Art. 9º ..........................................................................................................................

I-the provisional ones will be effective not more than one hundred and twenty days, save in the case of anti-dumpingrights, when, by decision of CAMEX, they will be able to invigorate for a period of up to two hundred and seventy days, observed the provisions of the AntidumpingAgreements, mentioned in the art. 1º;

II-the definitive approval or commitment shall remain in force for the time being and to the extent necessary to eliminate or neutralize the practices of dumping and the granting of subsidies that are causing damage. In no hypothesis shall apply for more than five years, except where, in the case of review, it is necessary to maintain the measure to prevent the continuation or resumption of the dumping and the damage caused by the subject imports of dumping or subsidy.? (NR)

?Art.10. ........................................................................................................................

Single paragraph. The revenue arising from the collection of the anti-dumping and the Compensatory Rights of which it treats this article, will be aimed at the Ministry of Development, Industry and Foreign Trade, for application in the area of foreign trade, as per guidelines established by CAMEX.? (NR)

?Art. 11. It is incumbent upon CAMEX to edit standards supplementary to this Act, except those relating to the provision of warranty provided for in the art. 3º and to the fulfillment of the provisions of the art. 7º, which compete for the Ministry of Finance.? (NR)

Art. 54. The arts. 4º and 7º of the Law No. 10,147 of December 21, 2000, they go on to invigorate with the following essay:

?Art. 4º Regarding the generative facts occurring between 1º January and April 30, 2001, the presumed credit referred to in the art. 3º will be determined by applying the aliquots of sixty-five hundred percent and three percent, in relation respectively to the contribution to the PIS/Pasep and the Cofins, observed all the remaining standards set out in the arts. 1º, 2º and 3º.? (NR)

?Art. 7º This Law comes into effect on the date of its publication, producing effects in relation to the generating facts that occurred from 1º May 2001, ressaved the provisions of the art. 4º.? (NR)

Art. 55. The income tax incident at the source as anticipation of due in the Annual Adjustment Statement of the physical person or in relation to the period of ascertaining the legal person, not withheld and not collected by the tax officers by force of injunction in security warrant or in a cautionary action, of early tutelage in action of another nature, or of merit decision, subsequently revoked, shall subject to the provisions of this article.

§ 1º In the hypothesis of this article, the physical person or legal beneficiary of the income shall be subject to payment:

I-of late payment interest, incurred from the date of expiry originating in the obligation;

II-of fine, of mora or of offending, from the thirtieth day subsequent to the revocation of the judicial measure.

§ 2º The accruals referred to in § 1º will focus on tax not withheld on the conditions referred to in the caput.

§ 3º The provisions of this Article:

I-does not exclude the incidence of the income tax on the respective income, in the form established by the legislation of the said tax;

II-applies in relation to the shares impeded from from 1º to May 2001.

Art. 56. Special IPI ascertaining arrangements shall be established, in respect of the parcels corresponding to the carriage of vehicles classified in heading No. 8703 and under subheadings 8704.2 and 8704.3, of TIPI, under the terms and conditions to be established by the Federal Revenue Office.

Single paragraph. The special scheme:

I-will consist of presumed credit from the IPI, limited to three percent of the value of that tax, met the formalities and operating standards set by the Federal Revenue Office;

II-will be granted upon option and under the condition that, cumulatively:

a) transport services are executed or contracted solely by the opting industrial establishment;

b) the respective values are released in all exit operations;

c) the transport services understand the entirety of the path, from the automaker to the vehicle's delivery location to the acquirer.

Art. 57. The defulfillment of the ancillary obligations required under art. 16 of Law No. 9,779, of 1999, shall entail the application of the following penalties:

I-R$ 5,000.00 (five thousand reais) per month-calendar, concerning legal persons who cease to provide, in the time limits set out, the requested information or clarifications;

II-five percent, not less than R$ 100.00 (one hundred reais), of the value of the commercial transactions or financial transactions, own of the legal person or of third parties in relation to the which is responsible for tax, in the case of omitted, inaccurate or incomplete information.

Single paragraph. In the optant legal person hypothesis by the SIMPLE, the values and the percent referred to in this article will be reduced by seventy percent.

Art. 58. The import of products from Chapter 22 of TIPI, related in act of the Secretary of the Federal Revenue Officer, when subject to the seal of control of which it treats art. 46 of Law No. 4,502 of November 30, 1964 shall be effected with respect to the provisions of this article, without prejudice to other requirements, including as to the marketing of the product, provided for in specific legislation.

§ 1º For the purposes of the provisions of this article, the Office of the Federal Revenue Officer:

I-may require from importers of the products referred to in the caput the Special Record referred to in art. 1º of the Decree-Law No. 1,593, of 1977;

II-shall establish the hypotheses, conditions and requirements in which the control stamps will be applied at the time of the customs landings or referred by the importer to sealing abroad, by the manufacturer;

III-shall expedient supplementary standards relating to the fulfillment of the provisions of this article.

§ 2º In cases where the shipment of control stamps to the outside is authorised, apply, in the that couber, the provisions contained in the arts. 46 a to 52 of Law No. 9,532, of 1997.

Art. 59. They may also be a beneficiary of donations, under the terms and conditions set forth by the inciso III of § 2º of the art. 13 of Law No. 9,249, 1995, Organizations of Civil Society of Public Interest-OSCIP qualified under the standards set out in Law No. 9,790 of March 23, 1999.

§ 1º The provisions of this article apply in relation to the donations effected from the calendar year 2001.

§ 2º To the entities referred to in this article does not apply to the requirement set out in Law No. 9,249, of 1995, art. 13, § 2º, inciso III, point (c).

Art. 60. The deductibility of the donations to which they refer to the inciso III of § 2º of the art. 13 of Law No. 9,249, of 1995, and the art. 59 becomes conditioned to which the beneficiary entity has its condition of public utility or OSCIP renewed annually by the competent organ of the Union, upon formal act.

§ 1º The renewal of which treats the caput:

I shall-only be granted the entity that proves, before the competent organ of the Union, to be fulfilled, in the calendar year prior to the application, all the requirements and conditions set forth;

II-shall produce effects for the subsequent calendar year to that of its formalization.

§ 2º The recognition acts issued until December 31, 2000 will produce effects in relation to the donations received until December 31, 2001.

§ 3º The competent bodies of the Union shall, within the framework of their respective competences, the acts necessary for the renewal referred to in this article.

Art. 61. From the 2001 calendar year, the conditions and the overall limit set out in the art could be deduced from the 2001 calendar year. 11 of Law No. 9,532, of 1997, the contributions to private provident plans and to the Individual Programmed Retirement Fund-FAPI, whose holder or quotist is dependent on the declarant.

Art. 62. The option for the early settlement of the balance of inflationary profit in the form provided for in the art. 9º of Law No. 9,532, 1997, is to be formalized by June 30, 2001.

§ 1º The settlement of which treats the caput can be effected by up to six monthly and successive installments, winning the first one on June 30 of 2001.

§ 2º The value of each monthly instalment, on the occasion of the payment, shall be increased interest equivalent to the Referential Rate of the Special Settlement and Custody System (SELIC), for federal securities, accumulated monthly, calculated from the date referred to in § 1º until the month before that of the payment, and of one per cent relatively to the month in which the payment is being effected.

§ 3º In the parceled payment hypothesis, in the form of § 1º, the option will be manifested upon payment of the first instalment.

Art. 63. In the determination of the calculation basis of the income tax incident on values received as a result of coverage by survival in life insurance policies, the values of the respective premiums paid, noted to legislation applicable to the matter, in particular as to the subjection of the said income to the aliquots provided for in the monthly progressive table and to the annual adjustment declaration of the beneficiary physical person, and thus the undetectability of the premium paid.

§ 1º As of 1º January 2002, the income earned in the ransom of values accumulated in technical provisions regarding covers for life insurance survival will be taxed according to the predicted aliquots in the monthly progressive table and included in the beneficiary's adjustment declaration.

§ 2º The calculation basis of the tax, pursuant to § 1º, will be the positive difference between the salvaged value and the somatory of the respective premiums paid.

§ 3º In the case of receipt parcelado, in the form of income or partial rescue, the deduction of the premium will be proportional to the value received.

Art. 64. The art. 25 of the Decree No. 70,235 of March 6, 1972, with the wording given by Law No. 8,748 of December 9, 1993, it passes the vigour with the following essay:

?Art. 25. The trial of the process of demanding tributes or contributions administered by the Office of the Federal Revenue Officer competes:

I-in the first instance, to the Federal Revenue Offices of Judgment, organs of deliberation internal and collegiate nature of the Registry of the Federal Revenue Office;

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

§ 5º The Minister of State for Finance will expeditiate the acts necessary for the suitability of the trial in the manner referred to in the inciso I of the caput.? (NR)

Art. 65. The responsibility for withholding and collecting the income tax due by the avulese port workers, including those belonging to the category of the? tiers?, is from the labor-manager body of the port work.

§ 1º The tax is to be ascertained using the monthly progressive table, having as a basis of calculation the total of the value paid to the worker, regardless of the quantity of companies to which the beneficiary has provided service.

§ 2º Does the Labor manager be responsible for providing the beneficiaries with?Proof of Income Paid and Retention of Income Tax Retained at Source? and present to the Registry of the Federal Revenue Officer the Income Tax Statement at Source (Dirf), with the information relating to the income payable or accreditation, and well so of the income tax withheld at the source.

Art. 66. The suspension of IPI provided for in the art. 5º of Law No. 9,826 of August 23, 1999 applies, also, to the import operations of the products there referred to by industrial establishment of components, systems, parts or parts intended for the assembly of the classified products in headings 8701 a to 8705 and 8711 of the TIPI.

§ 1º The industrial establishment referred to in this article shall be subject to the pick-up of the suspended IPI if it does not destine the products to the manufacturer of the vehicles referred to in the caput.

§ 2º The provisions of § § 2º and 3º of the art. 5º of Law No. 9,826, of 1999, applies to the suspension hypothesis that it treats this article.

Art. 67. It applies the fine corresponding to one per cent of the customs value of the commodity, in the assumption of penalty of penalty arising from infringement of which it has not resulted in a lack or insufficiency of collecting federal tributes, on the basis of art. 4º of the Decree-Law No. 1,042, of October 21, 1969.

Single paragraph. The fine of which it treats this article will be due by the importer.

Art. 68. When there are indications of infringement punishable by the penalty of pertaining, the imported merchandise shall be retained by the Registry of the Federal Revenue Office, until the corresponding examination procedure is concluded.

Single paragraph. The provisions of this article shall apply in the form to be disciplined by the Registry of the Federal Revenue Officer, which shall have the maximum retention period, and the situations in which the goods may be delivered to the importer, prior to the completion of the supervisory procedure, upon the adoption of the necessary fiscal caucusing measures.

Art. 69. They are convalidated the acts practiced on the basis of the Provisional Measure No. 2.113-31, of May 24, 2001.

Art. 70. This Interim Measure takes effect on the date of its publication, producing effects:

I-as of 1º April 2000, regarding the alteration of the art. 12 of the Decree-Law No. 1,593, of 1977, and the provisions of the art. 33 of this Provisional Measure;

II-as far as the new essay of the arts is concerned. 4º to 6º of the Law No. 9,718, 1998, and the art. 42 of this Provisional Measure, in relation to the generating facts which occurred from 1º July 2000, date on which they cease the effects of the constant standards of the arts. 4º to 6º of Law No. 9,718, of 1998, in its original essay, and of the arts. 4º and 5º of this Provisional Measure;

III-as of 1º August 2001, regarding the provisions of the art. 64.

Art. 71. They are revoked:

I-as of September 28, 1999, the inciso II of the art. 2º of Law No. 9,715, of November 25, 1998;

II-as of June 30, 1999:

a) the incisos I and III of the art. 6º of the Supplementary Law No. 70, of December 30, 1991;

b) the art. 7º of the Supplementary Law No. 70, of 1991, and the Supplementary Act No. 85 of February 15, 1996;

c) the art. 5º of Law No. 7,714 of December 29, 1988, and Law No. 9,004 of March 16, 1995;

d) o § 3º of the art. 11 of Law No. 9,432 of January 8, 1997;

e) the art. 9º of Law No. 9,493 of September 10, 1997;

f) the inciso II and the § 2º of the art. 1º of Law No. 9,701 of November 17, 1998;

g) o § 4º of the art. 2º and the art. 4º of Law No. 9,715 of November 25, 1998; and

h) the art. 14 of Law No. 9,779, of January 19, 1999;

III-as of 1º January 2000, the § § 1º to 4º of the art. 8º of Law No. 9,718 of November 27, 1998;

IV-the inciso XI and the point? a? of the inciso XII of the art. 9º of Law No. 9,317 of December 5, 1996;

V-the inciso III of § 2º of the art. 3º of Law No. 9,718, of 1998;

VI-the art. 32 of the Provisional Measure No. 2.037-24, of November 23, 2000.

Brasilia, June 21, 2001; 180º of Independence and 113º of the Republic.

MARCO ANTONIO DE OLIVEIRA MACIEL

Amaury Guilherme Bier

Marcio Fortes de Almeida

Roberto Brant

ANNEX I

Value of the prizes offered	Value of the tax rate
up to R$ 1,000.00 from R$ 1,000.01 a to R$ 5,000.00 from R$ 5,000.01 a to R$ 10,000.00 from R$ 10,000.01 a to 50,000.00 from R$ 50,000.01 a to 100,000.00 from R$ 100,000.01 a to 500,000.00 from R$ 500,000.01 a to 1,667,000.00 above 1,667,000.01	R$ 27.00 R$ 133.00 R$ 267.00 R$ 1,333.00 R$ 3,333.00 R$ 10,667.00 R$ 33,333.00 R$ 66,667.00

ANNEX II

Value of the offered prizes by the applicant	Value of the remuneration of the Box Federal Economic
until R$ 1,000.00 from R$ 1,000.01 a to R$ 5,000.00 from R$ 5,000.01 a to R$ 10,000.00 from R$ 10,000.01 a to 50,000.00 from R$ 50,000.01 a to 100,000.00 from R$ 100,000.01 a to 500,000.00 from R$ 500,000.01 a to 1,667,000.00 above 1,667,000.01	R$ 20.00 R$ 100.00 R$ 200.00 R$ 1,000.00 R$ 2,500.00 R$ 8,000.00 R$ 25,000.00 R$ 50,000.00