LEI No. 11,941, OF May 27, 2009.

Altera the federal tax legislation concerning the ordinary parceling of tax debts; grants remission to the cases in which it specifies; establish transitional tax regime by changing the Decree n^o 70,235, of March 6, 1972, the Laws n^os 8,212, of July 24, 1991, 8,213, July 24, 1991, 8,218, August 29, 1991, 9,249, of December 26, 1995, 9,430, of December 27, 1996, 9,469, July 10, 1997, 9,532, December 10, 1997, 10,426, April 24, 2002, 10,480, July 2, 2002, 10,522, July 19, 2002, 10,887, June 18 of 2004, and 6,404, of December 15, 1976, the Decree-Law n^o 1,598, of December 26, 1977, and the Laws n^os 8,981, of January 20, 1995, 10,925, of July 23, 2004, 10,637, 10,833, 10,833 of December 2003, 11,116, May 18, 2005, 11,732, June 30, 2008, 10,260, July 12, 2001, 9,873, November 23, 1999, 11,171, September 2, 2005, 11,345, September 14, 2006; extends the effective of the Act n^o 8,989, of February 24, 1995; repeals devices of the Laws n^os 8,383, of December 30, 1991, and 8,620, of January 5, 1993, of the Decree-Law n^o 73, of November 21, 1966, of the Laws n^os 10,190, of February 14, 2001, 9,718, of November 27, 1998, and 6,938, of August 31, 1981, 9,964, of April 10, 2000, and, as of the installation of the Administrative Council of Fiscal Resources, the Decrees n^os 83,304, of March 28 of 1979, and 89,892, of July 2, 1984, and the art. 112 of the Law n^o 11,196, of November 21, 2005; 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 PARCELINGS

Section I

From Parcelement or Payment of Debts

Art. 1^o Powerful being paid or parceled, at up to 180 (one hundred and eighty) months, under the conditions of this Law, the debits administered by the Revenue Office Federal of Brazil and the debits to with the Attorney General of the National Finance, including the remaining balance of the consolidated debits in the Fiscal Recovery Program-REFIS, of which it treats the Law n^o 9,964, of April 10, 2000, in the Special Parceling-PAES, of which it treats the Law n^o 10,684, of May 30, 2003, in Exceptional Parceling-PAEX, of which it treats the Provisional Measure n^o 303, of June 29, 2006, in the planned parceling in art. 38 of Law n^o 8,212, of July 24, 1991, and in the parceling provided for in art. 10 of the Law n^o 10,522, of July 19, 2002, even if they were excluded from the respective programmes and parcelings, as well as the debits arising from the misuse of tax credits of the Industrialized Products-IPI from the acquisition of raw materials, packaging material and related intermediary products in the Incidence Table of the Industrial Products Industrialized Products-TIPI, approved by Decree n^o 6,006, of December 28, 2006, with incidence of aliquot 0 (zero) or as non-taxed.

§ 1^o The provisions of this article shall apply to the credits constituted or not, subscribed or not in Active Debt of the Union, even in the fiscal execution phase already helped, including those unduly harnessed in the IPI ascertainment referred to in the caput of this article.

§ 2^o For the purposes of the willing in the caput of this article, the overdue debts may be paid or parceled by November 30, 2008, of physical or legal persons, consolidated by the taxable person, with demand suspended or not, entered into or not in active debt, considered in isolation, even in the tax run phase already helped, or which have have been the object of previous parceling, not fully settled, yet cancelled for lack of payment, thus considered:

I-the debits enrolled in Active Debt of the Union, within the framework of the Attorney General of the National Farm;

II-the débitos concerning the misuse of IPI credit referred to in the caput of this article;

III-the debits arising from the social contributions provided for in points to, b and c of the single paragraph of the art. 11 of Law n^o 8,212 of July 24, 1991, of the contributions imposed on replacement and contributions due to third parties, thus understood other entities and funds, administered by the Registry of the Federal Revenue Office of the Brazil; and

IV-the remaining debits administered by the Registry of the Brazilian Revenue Office.

§ 3^o Observed the provisions of the art. 3^o of this Act and the requirements and conditions set out in the joint act of the Attorney General of the National Farm and the Secretary of the Brazilian Federal Revenue Office, to be edited within 60 (sixty) days from the date of publication of this Act, the debits that were not the object of previous parcelings referred to in this article may be paid or parceled as follows:

I-paid the view, with reduction of 100% (one hundred percent) of the fines of living and of trade, of 40% (forty percent) of the isolates, of 45% percent (forty five percent) of the interest of lives and from 100% (one hundred percent) on the value of the legal charge;

II-parceled in up to 30 (thirty) monthly installments, with a reduction of 90% (ninety percent) of the resident and trade fines, of 35% (thirty five percent) of the isolates, of 40% (forty percent) of the default interest rates and 100% (one hundred percent) on the value of the legal burden;

III-parceled in up to 60 (sixty) monthly installments, with a reduction of 80% (eighty by a) of the fines of mora and oftice, 30% (thirty percent) of the isolates, of 35% (thirty five percent) of the late payment interest and 100% (one hundred percent) on the value of the legal burden;

IV-parcelados at up to 120 (one hundred and twenty) monthly installments, with reduction of 70% (seventy percent) of the fines of lives and of trade, of 25% (twenty five percent) of the isolates, of 30% (thirty percent) of the interest of late and 100% (one hundred percent) on the value of the legal charge; or

V-parcelados at up to 180 (one hundred and eighty) monthly installments, with a reduction of 60% (sixty percent) of the fines of lives and oftice, from 20% (twenty percent) of the isolates, from 25% (twenty five percent) of the late payment interest and 100% (one hundred percent) on the value of the legal burden.

§ 4^o The application for the parcelment covers the debits of which it treats this article, included at the discretion of the optant, within the scope of each of the organs.

§ 5^o (VETADO)

§ 6^o Observed the provisions of the art. 3^o of this Act, the debt object of the installment shall be consolidated on the date of its application and shall be divided by the number of benefits that are indicated by the taxable person, pursuant to § § 2^o and 5^o of this article, no may each monthly installment be less than:

I-R$ 50.00 (fifty reais), in the case of physical person; and

II-R$ 100.00 (hundred reais), in the case of legal person.

§ 7^o Companies that opt for the payment or parceling of the debits in the terms of this article will be able to liquidate the values corresponding to fine, of mora or of trade, and to moratory interest, inclusive of those relating to debts enrolled in active debt, with the use of tax and negative calculation basis of the social contribution on own net profit.

§ 8^o In the hypothesis of § 7^o of this article, the value to be used will be determined by applying on the amount of the tax loss and the negative calculation basis of the 25% aliquots (twenty-five percent) and 9% (nine percent), respectively.

§ 9^o The outstanding maintenance of 3 (three) installments, consecutive or not, or of an instalment, being paid all too much, will imply, after communication to the taxable person, the immediate termination of the installment and, as the case may be, the further recovery.

§ 10. Paid plots with up to 30 (thirty) days of delay will not set up default for the purposes set out in § 9^o of this article.

§ 11. The legal person opting for the parceling provided in this article should indicate in detail, in the respective application for parceling, which debits should be in it included.

§ 12. The taxpayers who have opted for the forecasted parcelings in the arts. 1^o to 3^o of the Interim Measure n^o 449, of December 3, 2008, will be able to opt, in the form of a regulation, by the repairing of the respective debits under the rules laid down in this article until the last working day of the 6^o (sixth) month subsequent to that of the publication of this Law.

§ 13. They may be parceled in the terms and conditions of this Act the Contribution debits for the Funding of Social Security-COFINS of civil societies for the provision of professional services relating to the exercise of the profession legally Regulated to which the Decree-Law n^o 2,397 of December 21, 1987 repealed by the Law n^o 9,430 of December 27, 1996, dated December 27, 1996.

§ 14. On the hypothesis of termination of the parceling with the cancellation of the benefits granted:

I- it will be ascertained the original value of the debit, with the incidence of the statutory accruals, up to the date of the termination;

II-will be deducted from the value referred to in the inciso I of this paragraph the paid plots, with legal additions up to the date of termination.

§ 15. The physical person held responsible for the non-payment or collection of tributes owed by the legal person will be able to, on the same terms and conditions as provided for in this Act, in respect of all or the determined part of the debits:

I-payment;

II-parceling, provided that with annuence of the legal person, under the terms to be defined in regulation.

§ 16. In the hypothesis of the inciso II of § 15 of this article:

I-the physical person requesting the parceling will henceforward be jointly and severally liable, together with the legal person, in relation to the debt-parceled debt;

II-gets suspended the demanding of tax credit, applying the provisions of the art. 125 combined with the inciso IV of the single paragraph of the art. 174, both of the Law n^o 5,172, of October 25, 1966-National Tax Code;

III-is suspended the trial in the administrative sphere.

§ 17. In the rescission hypothesis of the parceling provided for in the inciso II of § 15 of this article, the legal person will be subpoenaed to pay the remaining balance calculated in the form of § 14 of this article.

Section II

From Payment or Debt Parks Arising from Increasing Advantage of IPI Credits, Ordinary Parcelings and Programs Refis, Paes and Paex

Art. 2^o In the case of the debits arising from the harnessing undue tax credits of Industrialized Products-IPI arising from the acquisition of raw materials, packaging material and related intermediary products in the Incidence Table of the Industrial Products Industrialized Products-TIPI, approved by Decree n^o 6,006, of December 28, 2006, with incidence of zero aliquot or as untaxed:

I-the minimum value of each benefit may not be less than R$ 2,000.00 (two thousand reais);

II-the legal person is not obligated to consolidate all the existing debits arising from the misuse of tax credits of the Industrial Products- IPI arising from the procurement of raw materials, packaging material and related intermediary products in the Incidence Table of the Industrialized Products-TIPI in this parcelament, and shall state, on the occasion of the application, which débitos should be included in it.

Art. 3^o In the case of debits that have been the object of the Program of Fiscal Recovery-REFIS, of which it treats the Law n^o 9,964, of April 10, 2000, of the Special Parcelment-PAES, of which it treats the Law n^o 10,684, of May 30, 2003, of the Exceptional Parceling-PAEX, of which it treats Measure Provisional n^o 303, of June 29, 2006, of the planned parceling in art. 38 of Law n^o 8,212, of July 24, 1991, and of the planned parceling in art. 10 of the Law n^o 10,522 of July 19, 2002, the following shall be observed:

I- will be reinstated at the date of the solicitation of the new parceling the values corresponding to the originally confessed credit and their respective legal accruals, in accordance with the applicable legislation in each case, consolidated to the time of the parcelment previous;

II-computed the paid plots, updated by the criteria applied to the débitos, up to the date of the solicitation of the new parceling, the payment or parceling of the balance that there is may be settled by the taxpayer in the form and conditions laid down in this article; and

III-the option for payment or parceling of which treats this article will impose compulsory and definitive desistance of the REFIS, PAES, PAEX and the forecasted parcelings in the art. 38 of Law n^o 8,212, of July 24, 1991, and in art. 10 of Law n^o 10,522, of July 19, 2002.

§ 1^o Relatively to the debits provided for in this article:

I-will be observed as minimum installment of the parceling the equivalent of 85% (eighty-five percent) of the value of the last instalment due in the month preceding that of the edition of the Interim Measurement n^o 449, of December 3, 2008;

II-in the case of the debits of the Fiscal Recovery Program-REFIS, will be observed as minimum installment of the installment the equivalent of 85% (eighty five percent) of the average of the 12 (twelve) last instalments due in the Programme before the edition of the Interim Measurement n^o 449, of December 3, 2008;

III-should there have been the exclusion or termination of the Fiscal Recovery Program-REFIS in a period less than 12 (twelve) months, it will be observed as minimum plot of the parceling the equivalent of 85% (eighty-five percent) of the average parcels due in the Program prior to the edition of the Interim Measure n^o 449, of December 3, 2008;

IV-(VETADO)

V-in the hypothesis in which the taxpayer's debits have been the object of repairing in the form of the Refis, Paes or Paex, for the application of the rules laid down in this Act will be taken into account the first of these parcelings in which the debits have been included.

§ 2^o Will be observed the following reductions for the debits provided for in this article:

I-the débitos previously included in the Refis will have a reduction of 40% (forty by ONE HUNDRED) of the fines of mora and trade, 40% (forty percent) of the isolates, from 25% (twenty five percent) of the late payment interest and 100% (one hundred percent) on the value of the legal burden;

II-the débitos previously included in the Paes will have reduced by 70% (seventy percent) of the fines of mora and of craft, from 40% (forty percent) of the isolates, from 30% (thirty percent) of the interest of late and 100% (one hundred percent) on the value of the legal burden;

III-the débitos previously included in the Paex will have reduced by 80% (eighty percent) of the fines of living and ofletter, of 40% (forty percent) of the isolates, of 35% (thirty and five percent) of the late payment interest and 100% (one hundred percent) on the value of the legal burden; and

IV-the débitos previously included in the predicted parceling in the art. 38 of Law n^o 8,212, of July 24, 1991, and of the planned parceling in art. 10 of the Act n^o 10,522, of July 19, 2002, will have 100% (one hundred percent) reduction of the fines of living and of trade, 40% (forty percent) of the isolates, from 40% (forty percent) of the interest of live and 100% (one hundred percent) on the value of the legal charge.

Section III

Commons to the Parcelings

Art. 4^o To the parcelings of which it treats this Law does not apply to the provisions of § 1^o of art. 3^o of the Law n^o 9,964, of April 10, 2000, in § 2^o of the art. 14-A of Law n^o 10,522, of July 19, 2002, and in § 10 of the art. 1^o of Law n^o 10,684, of May 30, 2003.

Single paragraph. It will not be computed in the apuration of the Income Tax calculation basis, of the Social Contribution on Net Profit, from the Contribution to the PIS/PASEP and the Contribution to Social Security Funding-COFINS the equivalent share to the reduction of the value of the fines, interest and legal burden in accordance with the provisions of the arts. 1^o, 2^o and 3^o of this Law.

Art. 5^o The option by the parcelings of which treats this Law matters irrevocable and irrevocable confession of the debits in the name of the taxable person in the condition of taxpayer or responsible and by him nominees to compose the said parcelings, sets out extrajudicial confession in the terms of the arts. 348, 353 and 354 of the Law n^o 5,869, of January 11, 1973-Code of Civil Procedure, and condones the taxable person to the full and irredeemable acceptance of all the conditions set forth in this Act.

Art. 6^o The taxable person who has ongoing judicial action, in which requires the re-establishment of its option or its reinclusion in other parcelings, it should, as a condition to be worth the prerogatives of the arts. 1^o, 2^o and 3^o of this Act, give up the respective legal action and waive any claim of law upon which the said action is founded, protocoling application for extinction of the proceedings with resolution of merit, in the terms of the inciso V of the art caput. 269 of the Act n^o 5,869, of January 11, 1973-Code of Civil Procedure, up to 30 (thirty) days after the date of science of the deferral of the application of the parcelment.

§ 1^o Ficam waived the honorary law on the grounds of the extinction of the action in the form of this article.

§ 2^o For the purposes of which it treats this article, the remaining balance will be ascertained in accordance with the rules set out in art. 3^o of this Law, adopting confessed values and their respective accruals due on the date of the option of the respective parceling.

Art. 7^o The option by the payment on view or by the parcelings of debits that it treats this Act should be effective until the last working day of the 6^o (sixth) month subsequent to that of the publication of this Act.

§ 1^o People who keep active in the parceling of which treats art. 1^o of this Law will be able to amortize its debtor balance with the reductions of which it treats the inciso I of § 3^o of the art. 1^o of this Law, upon anticipation in the payment of installments.

§ 2^o The amount of each amortization of which treats § 1^o of this article should be equivalent, at the very least, to the value of 12 (twelve) plots.

§ 3^o The amortization of which treats § 1^o of this article will imply proportional reduction of the amount of vincend plots.

Art. 8^o The inclusion of debits in the parcelings of which treats this Law does not imply rookie of debt.

Art. 9^o The reductions predicted in the arts. 1^o, 2^o and 3^o of this Act are not cumulative with others provided for in law and shall be applied only in relation to debtor balances of the debits.

Single paragraph. In the hypothesis of previous grant of reduction of fine, of mora and of offending, of late interest or legal charges in percentage of those set forth in the arts. 1^o, 2^o and 3^o of this Law, shall prevail the percentage therein, applied on the respective original values.

Art. 10. Existing deposits, linked to the debits to be paid or parceled under this Act, will automatically be converted into Union income, applying for reductions for payment to be seen or parceling, on the remaining balance.

Single paragraph. In the hypothesis where the deposited value exceeds the value of the debit after the consolidation of which it treats this Act, the remaining balance shall be raised by the taxable person.

Art. 11. The parcelings required in the form and conditions of which they treat the arts. 1^o, 2^o and 3^o of this Act:

I-do not depend on presentation of warranty or burdening of goods, except when there is already penhour in tax execution helped; and

II-in the case of debit inscribed in Active Debt of the Union, shall encompass inclusive of the legal charges that are due, without prejudice to the dispensation provided for in § 1^o of the art. 6^o of this Law.

Art. 12. The Registry of the Brazilian Federal Revenue Officer and the Attorney General of the National Finance, within the framework of their respective powers, will edit, within the maximum period of 60 (sixty) days from the date of publication of this Act, the acts necessary for the execution of the parcelings of which it treats this Law, including as to the form and the time frame for confession of the debits to be parceled.

Art. 13. They apply, secondarily, to the forecasted parcelings in the arts. 1^o, 2^o and 3^o of this Law the provisions of § 1^o of the art. 14-A of the Law n^o 10,522, of July 19, 2002, not by applying to the provisions of the art. 14 of the same Law.

CHAPTER II

DA REMISSION

Art. 14. They are remitting the debits with the National Farm, including those with suspended demand that, on December 31, 2007, are overdue 5 (five) years or more and whose consolidated total value, on that same date, is equal to or less than R$ 10,000.00 (ten thousand reais).

§ 1^o The predicted limit in the caput of this article should be considered by subject passive and, separately, in relation:

I-to the debits enrolled in Active Debt of the Union, in the framework of the Attorney General of the Finance National, arising from the social contributions provided for in the ^{points (a, b and c of the single paragraph of the art. 11 of the Law no 8,212 of July 24, 1991} , of the contributions instituted to be substituted and the contributions owed to third parties, thus understood other entities and funds;

II-to the remaining debits enrolled in Active Debt of the Union, within the framework of the Attorney General of the National Finance;

III-to the debits arising from the social contributions provided for in the ^{points a, b, and c of the single paragraph of the art. 11 of the Act No 8,212 of July 24, 1991} , of the contributions imposed on the replacement title and the contributions owed to third parties, thus understood other entities and funds, administered by the Registry of the Brazilian Federal Revenue Officer; e

IV-to the remaining debits administered by the Registry of the Brazilian Revenue Office.

§ 2^o In the IPI hypothesis, the value of which it treats this article will be ascertained considering the totality of the establishments of the legal person.

§ 3^o O willing in this article does not imply restitution of paid amounts.

§ 4^o Applies the provisions of this article to the debits originating from operations of rural credit and the Special Credit Programme for Agrarian Reform-PROCERA transferred to the National Treasury, renegotiated or not with amparo in specific legislation, inscribed on the active debt of the Union, including those acquired or unburdened of risk by the Union by virtue of the Provisional Measure n^o 2.196-3, of August 24, 2001.

CHAPTER III

OF THE TRANSITIONAL TAX REGIME

Art. 15. The Transitional Transitional Regime of Transition-RTT of real profit, which deals with the tax adjustments arising from the new methods and accounting criteria introduced by the Law n^o 11,638, of December 28, 2007, and by the arts. 37 and 38 of this Law.

§ 1^o The RTT will guard until the entry into force of law that discipline the effects tributaries of the new accounting methods and criteria, seeking tax neutrality.

§ 2^o In the years-calendar of 2008 and 2009, the RTT will be optive, observed the next:

I-the option will apply to the biennium 2008-2009, vetoed the application of the scheme in a single year-calendar;

II-the option referred to in the inciso I of this paragraph should be manifested, in an irredeemable manner, in the Declaration of Economic Information-Fiscal Information of the Legal Person 2009;

III-in the case of ascertaining by the quarterly real profit of the quarters already transcurring from the calendar year 2008, the eventual difference between the value of tax due on the basis of the option by RTT and the value before ascertained should be compensated or collected until the last working day of the first month subsequent to the publication of this Act, as the case may be;

IV-in the beginning hypothesis of activities in the calendar year 2009, the option should be manifested, in a way irredeemable, in the Declaration of Economic Information-Fiscal Information of the Legal Perth 2010.

§ 3^o Observed the time frame set out in § 1^o of this article, the RTT will be mandatory from the year-calendar year 2010, including for the income tax ascertainment based on the presumed or arbitrated earnings, of the Social Contribution on Net Profit-CSLL, of the Contribution to the PIS/PASEP and the Contribution for the Funding of Social Security-COFINS.

§ 4^o When paid up to the deadline provided in the inciso III of § 2^o of this article, the apuram gap will be collected without additions.

Art. 16. The amendments made by the Law n^o 11,638, of December 28, 2007, and by the arts. 37 and 38 of this Act that modifies the criterion for recognition of revenues, costs and expenses computed in ascertaining the net profit of the exercise set out in art. 191 of the Law n^o 6,404 of December 15, 1976 shall have no effect for the purposes of ascertaining the actual profit of the legal person subject to the RTT, and shall be considered, for tax purposes, the accounting methods and criteria prevailing in 31 of december 2007.

Single paragraph. The provisions of the caput of this article shall apply to the standards dispatched by the Securities Commission on the basis of the competence conferred by § 3^o of the art. 177 of Law n^o 6,404, of December 15, 1976, and by the remaining regulatory bodies that aim to align specific legislation with international accounting standards.

Art. 17. In the occurrence of provisions of the tax law that drive or encourage the use of accounting methods or criteria other than those determined by the Law n^o 6,404 of December 15, 1976, with the amendments of the Law n^o 11,638, of December 28, 2007, and of the arts. 37 and 38 of this Act, and by the standards dispatched by the Securities Commission on the basis of the competence conferred by § 3^o of the art. 177 of the Act n^o 6,404, of December 15, 1976, and too many regulatory bodies, the legal person subject to the RTT is to carry out the following procedure:

I-use the methods and criteria defined by the Law n^o 6,404, of December 15, 1976, to ascertain the outcome of the exercise before the Income Tax, referred to in the inciso V of the art caput . 187 of that Act, deducted from the holdings of which it treats the inciso VI of the caput of the same article, with the adoption:

a) of the methods and criteria introduced by the Law n^o 11,638, of December 28, 2007, and by the arts. 37 and 38 of this Act; and

b) of the determinations set out in the standards dispatched by the Commission of Securities, on the basis of the competence conferred by § 3^o of the art. 177 of Law n^o 6,404, of December 15, 1976, in the case of open companies and others who opt for their observance;

II-carry out specific adjustments to the net profit of the period, ascertained in the terms of the inciso I of the caput of this article, in the Book of Apuration of the Real Profit, inclusive with compliance with the provisions of § 2^o of this article, which reverse the effect of the use of accounting methods and criteria other than those of the tax legislation, based on the prevailing accounting criteria on December 31, 2007, pursuant to of the art. 16 of this Act; and

III-carry out the remaining adjustments, in the Book of Apuration of the Real Profit, of addition, exclusion and compensation, prescribed or authorized by the tax legislation, for ascertaining the base of calculation of the tax.

§ 1^o In the hypothesis of temporary adjustments of the tax, carried out in the duration of the RTT and arising from facts that occurred in this period, which imply adjustments in subsequent periods, remains:

I-the obligation of additions regarding temporary exclusions; and

II-the possibility of exclusions concerning temporary additions.

§ 2^o The legal person subject to the RTT, provided that you observe the constant standards of this Chapter, shall be exempted from carrying out, in its commercial writing, any accounting procedure determined by the tax legislation that changes the balances of the patrimonial or result accounts when at odds with:

I-the methods and criteria established by the Law n^o 6,404, of December 15, 1976, amended by Law n^o 11,638, of December 28, 2007, and by the arts. 37 and 38 of this Act; or

II-the standards dispatched by the Securities Commission, in the use of the competency conferred by § 3^o of the art. 177 of Law n^o 6,404, of December 15, 1976, and by the remaining regulatory bodies.

Art. 18. For the purposes of application of the provisions of the arts. 15 a 17 of this Act to grants for investment, including by exemption or reduction of taxes, granted as a stimulus to the implantation or expansion of economic ventures, and to the donations, made by the Public Power, to which art is referred. 38 of the Decree-Law n^o 1,598, of December 26, 1977, the legal person shall owe:

I-recognizing the value of the donation or grant in account of the result by the competence regime, including with observance of the determinations set out in the standards dispatched by the Commission of Securities, in the use of the competence conferred by § 3^o of the art. 177 of the Law n^o 6,404, of December 15, 1976, in the case of open companies and others who opt for their observance;

II-exclude from the Book of Apuration of the Real Profit the value arising from donations or government grants for investments, recognized in the exercise, for the purposes of ascertaining the actual profit;

III-keep in reserve of profits to which the art relates. 195-A of the Law n^o 6,404, of December 15, 1976, the parcel arising from government donations or grants, ascertained to the limit of the net profit from the financial year;

IV-add in the Book of Apuration of the Real Profit, for the purposes of ascertaining the actual profit, the value referred to in the inciso II of the caput of this article, at the time when he has diverse targeting of that referred to in the inciso III of the caput and in § 3^o of this article.

§ 1^o The donations and grants of which it treats the caput of this article they will be taxed if it is given amusing targeting of the envisaged in this article, including in the hypotheses of:

I-capitalization of the value and subsequent restitution of capital to the partners or the incumbent, upon reduction of social capital, hypothesis where the basis for the incidence will be the value restituted, limited to the total value of the exclusions arising from donations or government grants for investments;

II-restitution of capital to the partners or the incumbent, upon reduction of the social capital, in the 5 (five) years prior to the date of the donation or the grant, with later capitalization of the value of the donation or grant, hypothesis in which the basis for the incidence will be the restituted value, limited to the total value of exclusions arising from donations or government grants for investments; or

III-integration to the base of calculation of the mandatory dividends.

§ 2^o The provisions of this article will have application linked to the duration of the incentives that it treats the § 2^o of the art. 38 of the Decree-Law n^o 1,598, of December 26, 1977, not applying to it the character of transitory provided for in § 1^o of the art. 15 of this Law.

§ 3^o If, in the base period in which the exclusion referred to in the inciso II of the caput of this article, the legal person ascertaining accounting injury or accounting net profit lower than the share arising from donations and government grants, and in this case it cannot be constituted as a share of profits pursuant to the inciso III of the caput of this article, this should occur in the subsequent exercises.

Art. 19. For the purposes of application of the provisions of the arts. 15 a 17 of this Act in relation to the award in the issuance of debentures referred to in art. 38 of the Decree-Law n^o 1,598, of December 26, 1977, the legal person shall owe:

I-recognizing the value of the award in the issuance of debentures in account of the result by the competence regime and in accordance with the determinations set out in the standards dispatched by the Commission of Securities, in the use of the competence conferred by § 3^o of the art. 177 of the Law n^o 6,404, of December 15, 1976, in the case of open companies and others who opt for their observance;

II-exclude from the Book of Apuration of the Real Profit the value referring to the share of the net profit from the financial year arising from the premium in the issuance of debentures, for the purposes of ascertaining the actual profit;

III-maintain the value referring to the share of the net profit from the financial year arising from the award in the issuance of debentures in reserve of specific profits; and

IV- add in the Real Profit Spurning Book, for the purposes of ascertaining the actual profit, the value referred to in the inciso II of the caput of this article, at the time it has diversa targeting of that referred to in the inciso III of the caput of this article.

§ 1^o The specific profit booking referred to in the inciso III of the caput of this article, for the purposes of the limit of which it treats art. 199 of Law n^o 6,404, of December 15, 1976, will have the same treatment given to the reserve of profits provided for in the art. 195-A of the said Act.

§ 2^o The award in the issuance of debentures of which treats the caput of this article will be Taxed if it is given amusing targeting of what is envisaged in this article, including in the hypotheses of:

I-capitalization of the value and subsequent restitution of capital to the partners or the incumbent, upon reduction of social capital, hypothesis where the basis for the incidence will be the value restituted, limited to the total value of the exclusions arising from prizes in the issue of debentures;

II-restitution of capital to the partners or the incumbent, upon reduction of the social capital, in the 5 (five) years prior to the date of the issuance of the debentures with the prize, with further capitalization of the value of the premium, hypothesis where the basis for the incidence will be the restituted value, limited to the total value of the exclusions arising from prizes in the issuance of debentures; or

III-integration to the base of calculation of the mandatory dividends.

Art. 20. For the years-calendar of 2008 and 2009, the option by the RTT will be applicable also to the Income Tax Act on the Income of Legal Persons-IRPJ on the basis of the assumed profit.

§ 1^o The option of which treats the caput of this article is applicable to all the trimesters in the years-calendar 2008 and 2009.

§ 2^o In the quarters already transcurred from the calendar year 2008, the eventual difference between the value of tax due on the basis of the option by the RTT and the value before ascertained should be compensated or collected up to the last working day of the first month subsequent to the publication of this Act, as the case may be.

§ 3^o When paid by the time frame specified in § 2^o of this article, the ascertained difference will be collected without accruals.

Art. 21. The options of which treat the arts. 15 and 20 of this Act, referring to the IRPJ, imply the adoption of the RTT in the Social Contribution's ascertainment of the Net Profit-CSLL, of the Contribution to the PIS/Pasep and of the Contribution to the Social Security Financing-COFINS.

Single paragraph. For the purpose of application of the RTT, they may be excluded from the calculation basis of the Contribution to the PIS/Pasep and the Cofins, when registered in account of result:

I-the value of grants and donations made by the public power, of which it treats art. 18 of this Act; and

II-the value of the award in the issuance of debentures, of which it treats art. 19 of this Law.

Art. 22. (VETADO)

Art. 23. (VETADO)

Art. 24. On the hypotheses that they treat the arts. 20 and 21 of this Act, the control of the extramarital adjustments arising from the option by the RTT will be set in act of the Registry of the Brazilian Revenue Service.

CHAPTER IV

GENERAL PROVISIONS

Art. 25. The Decree n^o 70,235, of March 6, 1972, goes on to invigorate with the following changes:

?Art. 9^o The requirement of the tax credit and the application of secluded penalty will be formalized in infraction autos or release notifications, distinct for each tribute or penalty, which should be instructed with all the terms, testimonials, lauds and too much evidence indispensable to the proving of the illicit.

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

§ 4^o The willing in the caput of this article applies also in the hypotheses where, found infringement of the tax legislation, it does not result in a tax credit requirement.

§ 5^o The autos of infraction and the launch notifications that it treats the caput of this article, formalized in due oversight related to the unified special tax-raising scheme, will be able to contain single release for all tributes by them covered.

§ 6^o The willing in the caput of this article does not apply to the contributions of which it treats art. 3^o of Law n^o 11,457, of March 16, 2007.? (NR)

?Art. 23. ....................................................................

§ 1^o When it results unfruitful one of the means foreseen in the caput of this article or when the taxable person has its inscription declared unfit before the tax enrollment, the subpoena may be made by edital published:

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

?Art. 24. .......................................................................

Paragraph single. When the act is practiced by electronic means, the tax administration will be able to assign the prepareddy of the process the unit of the diverse tax administration of the intended in the caput of this article.? (NR)

?Art. 25. .......................................................................

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

II-in second instance, to the Administrative Council of Tax Resources, collegiate body, paritary, integral to the structure of the Ministry of Finance, with attribution of judging offender resources and first-instance decision volunteers, as well as resources of special nature.

§ 1^o The Council Administrative of Tax Resources will be made up of sections and the Superior Chamber of Tax Resources.

I-(revoked);

II-(revoked);

III-(repealed);

IV-(repealed).

§ 2^o The sections will be specialized by matter and consisting of chambers.

§ 3^o The Upper House Tax Resources will be constituted by classes, composed of the Presidents and Vice-Presidents of the chambers.

§ 4^o The chambers will be able to be divided into classes.

§ 5^o The Minister of State of the Finance will be able to create, in the sections, special classes, of temporary character, with competence for trial of processes involving reduced values, which will be able to function in the cities where the Regional Superintendences are located of the Revenue Federal of Brazil.

§ 6^o (VETADO)

§ 7^o Upper House turks Tax Resources will be constituted by the President of the Administrative Resources Administrative Council, the Vice-President, the Presidents and the Vice-Presidents of the Chambers, respected parity.

§ 8^o The presidency of the Classes of the Superior Chamber of Tax Resources will be exercised by the President of the Administrative Council of Tax Resources and the Vice-Chairmanor, by adviser representative of the taxpayers.

§ 9^o The posts of President of the Turks of the Upper House of Tax Resources, the chambers, their classes and the special classes will be occupied by advisors representatives of the National Farm, who, in the event of a tie, will have the quality vote, and the posts of Vice-President, by representatives of the taxpayers.

§ 10. The advisors will be appointed by the Minister of State for Finance for tenure, limiting the re-conductions, in the form and time set in the internal regiment.

§ 11. The Minister of State for Finance, observed due process of legal process, will decide on the loss of the mandate of the advisers who incur a bad foul, defined in the internal regiment.? (NR)

?Art. 26-A. In the context of the tax administrative procedure, it becomes vetted to the judging bodies to depart from the application or fail to observe treaty, international agreement, law or decree, on the grounds of unconstitutionality.

§ 1^o (Revoged).

§ 2^o (Revoged).

§ 3^o (Revoged).

§ 4^o (Revoged).

§ 5^o (Revoged).

§ 6^o The willing in the caput of this article does not apply to the cases of treaty, international agreement, law or normative act:

I-which has already been declared unconstitutional by final plenary decision of the Supreme Court;

II-which fused tax-free tax credit object from:

a) legal dispensation of constitution or of declaratory act of the Attorney General of the National Farm, in the form of the arts. 18 and 19 of the Law n^o 10,522, of July 19, 2002;

b) supine of the Advocate-General of the Union, in the form of the art. 43 of the Supplemental Act n^o 73, of February 10, 1993; or

c) opinions of the Union Advocate-General approved by the President of the Republic in the form of the art. 40 of the Supplementary Act n^o 73, of February 10, 1993.? (NR)

?Art. 37. The judgment in the Administrative Council of Tax Resources will far be available as we dispose of the internal regiment.

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

§ 2^o Caberá special appeal to the Upper House of Fiscal Resources, within 15 (fifteen) days of the science of the judgment to the person concerned:

I-(VETADO)

II-decision that gives the tax law divergent interpretation of what has given you another Chamber, Chamber class, special class or the Superior Chamber of Tax Resources itself.

§ 3^o (VETADO)

I-(revoked);

II-(repealed).? (NR)

Art. 26. The Act n^o 8,212, of July 24, 1991, passes the invigoration with the following changes:

?Art. 21. .......................................................................

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

§ 3^o The insured person who contributed in the form of § 2^o of this article and intend to count the time of corresponding contribution for the purposes of obtaining retirement by time of contribution or the reciprocal count of the contribution time to which art relates. 94 of the Law n^o 8,213 of July 24, 1991, should supplement the monthly contribution by the pick-up of another 9% (nine per cent), plus the moratory interest of which it treats § 3^o of the art. 61 of the Law n^o 9,430, of December 27, 1996.

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

?Art. 31. .....................................................................

§ 1^o The withheld value of which treats the caput of this article, which is to be highlighted in the tax bill or service bill, could be compensated by any establishment of the company ceding labor, on the occasion of the pick-up of the contributions aimed at Social Security due on the payroll of its insured persons.

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

§ 6^o In dealing with retention and pickup carried out in the form of the caput of this article, in the name of consortium, of that treat the arts. 278 and 279 of the Law n^o 6,404 of December 15, 1976 applies the provisions of the whole of this article, observed the participation of each of the consortiated companies, in the form of the respective constitutive act.? (NR)

?Art. 32. .......................................................................

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

III-render to the Registry of the Brazilian Federal Revenue All the cadastral, financial and accounting information of its interest, in the form by it established, as well as the clarifications necessary to the audit;

IV-declare to the Registry of the Brazilian Federal Revenue Service and to the Curator Board of the Service Time Guarantee-FGTS, in the form, term and conditions established by these bodies, data relating to generative facts, calculation basis and values due from the pension contribution and other information of interest of the INSS or the FGTS Curator Board;

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

§ 1^o (Revoged).

§ 2^o The declaration that treats the inciso IV of the caput of this article constitutes a skilful and sufficient instrument for the requirement of the tax credit, and its information will conduct the database for purposes of calculation and granting of the pension benefits.

§ 3^o (Revoged).

§ 4^o (Revoged).

§ 5^o (Revoged).

§ 6^o (Revoged).

§ 7^o (Revoged).

§ 8^o (Revoged).

§ 9^o The company should to present the document referred to in the inciso IV of the caput of this article even if no facts generators of the pension contribution occur, applying, when couber, the penalty foreseen in the art. 32-A of this Law.

§ 10. The unfulfillment of the provisions of the inciso IV of the caput of this article prevents the dispatch of the proof of proof of tax regularity before the National Farm.

§ 11. In relation to the tax credits, the comprobative documents of the fulfilment of the obligations of which this article is to be filed shall be filed in the Company until the limitation concerning the claims arising from the transactions to which they refer.? (NR)

?Art. 32-A. The taxpayer who leaves from submitting the statement that it treats the inciso IV of the art caput . 32 of this Act within the prescribed period or that to present it with incorrections or omissions will be subpoenaed to present it or to provide clarifications and subject to the following fines:

I-from R$ 20.00 (twenty real ones) for each group of 10 (ten) incorrect or omitted information; and

II-from 2% (two per cent) to the month-calendar or fraction, incidents on the amount of the informed contributions, albeit fully paid, in the case of lack of delivery of the declaration or delivery after the deadline, limited to 20% (twenty percent), noted the provisions of § 3^o of this article.

§ 1^o For effect of application of the fine provided for in the inciso II of the caput of this article, shall be considered as an initial term the day following the expiry of the deadline set for delivery of the declaration and as final term the date of the effective delivery or, in the case of non-submission, the date of the lavrature of the offender or the notification of release.

§ 2^o Observed the provisions of § 3^o of this article, fines will be reduced:

I-à half, when the declaration is presented after the deadline, but before any opting procedure; or

II-at 75% (seventy and five percent), if there is presentation of the declaration within the deadline set in subpoena.

§ 3^o The minimum fine to be applied will be from:

I-R$ 200.00 (two hundred reais), dealing with omission of declaration without occurrence of predictive generative contribution facts; and

II - R$ 500.00 (quinhentos reais), in the remaining cases.?

?Art. 33. The Brazilian Federal Revenue Office competes to plan, implement, monitor and evaluate activities concerning taxation, surveillance, collection, collection and the collection of social contributions provided for in the single paragraph of art. 11 of this Act, of the contributions incidents to title of replacement and those due to other entities and funds.

§ 1^o Is the prerogative of the Secretariat of the Brazilian Federal Revenue Service, through the Auditors-Fiscais of the Brazilian Federal Revenue, Examination of the accounting of the companies, by becoming obliged to provide all the clarifications and information requested by the insured and the third parties responsible for the pick-up of the pension contributions and the contributions due to other entities and funds.

§ 2^o The company, the insured Social Security, the serventuary of the Justice, the liquidator or its representative, the commissioner and the liquidator of a company in judicial or extrajudicial settlement are required to display all documents and books related to the contributions provided for in this Law.

§ 3^o Orunning refusal or evasion of any document or information, or its deficient presentation, the Registry of the Brazilian Federal Revenue Office may, without prejudice to the full penalty, throw from oftice the due importance.

§ 4^o In the lack of proof regular and formalized by the taxable person, the amount of wages paid by the civil construction work execution can be obtained by calculation of the employed labor, proportional to the constructed area, according to criteria established by the Secretariat of the Brazilian Internal Revenue, cabling to the owner, owner of the piece, condommino of the real estate unit or company corresponded to the burden of proof to the contrary.

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

§ 7^o The credit of social security is constituted by means of notification of release, of self-infringement and of confession of values due and not collected by the taxpayer.

§ 8^o Apply to the social contributions mentioned in this article the legal presumptions of omission of revenue provided for in § § 2^o and 3^o of the art. 12 of the Decree-Law n^o 1,598, of December 26, 1977, and in the arts. 40, 41 and 42 of the Law n^o 9,430, of December 27, 1996.? (NR)

?Art. 35. The debits with the Union arising from the social contributions provided for in points ( a, b and c of the single paragraph of art. 11 of this Act, of the contributions instituted under replacement and contributions due to third parties, thus understood other entities and funds, not paid in the time limits provided for in legislation, will be increased by fine of late payment and interest of late payment, in the terms of art. 61 of Law n^o 9,430, of December 27, 1996.

I-(revoked):

a) (repealed);

b) (repealed);

c) (repealed);

II-(repealed):

a) (repealed);

b) (repealed);

c) (repealed);

d) (repealed);

III-(repealed):

a) (repealed);

b) (repealed);

c) (repealed);

d) (repealed).

§ 1^o (Revoged).

§ 2^o (Revoged).

§ 3^o (Revoged).

§ 4^o (Revoged).? (NR)

?Art. 35-A. In the cases of the launch of trade concerning the contributions referred to in art. 35 of this Act, the provisions of the art apply. 44 of Law n^o 9,430, of December 27, 1996.?

?Art. 37. It noted the total or partial non-pickup of the contributions dealt with in this Act, not declared in the form of the art. 32 of this Act, the lack of payment of reimbursed benefit or the unfulfillment of an ancillary obligation, will be lavished self-infringing or notification of release.

§ 1^o (Revoged).

§ 2^o (Revoged).? (NR)

?Art. 43. .......................................................................

§ 1^o In the judicial sentences or in the type-approved agreements in which they do not appear, itemically, the legal plots concerning social contributions, these will focus on the total value ascertained in settlement of sentence or on the value of the approved agreement.

§ 2^the You consider yourself occurred the operative fact of the social contributions on the date of the provision of the service.

§ 3^o The contributions social will be ascertained month by month, with reference to the period of provision of services, upon application of aliquots, maximum salary-de-contribution limits, and current legal additions to each of the competences covered, and the pick-up is to be effected at the same time as they should be paid the credits found in settlement of sentence or in approved agreement, in that latter case the pick-up will be done in as many plots as the provided for in the agreement, on the same dates in which they are required and proportionally to each.

§ 4^o In the case of judicial recognition of the provision of services under conditions permitting special retirement after 15 (fifteen), 20 (twenty) or 25 (twenty five) years of contribution, will be due the contribution accruals of which it treats § 6^o of the art. 57 of Law n^o 8,213, of July 24, 1991.

§ 5^o In the hypothesis of agreement concluded after it has been handed down decision of merit, the contribution shall be calculated on the basis of the value of the agreement.

§ 6^o Applies the provisions in this article to the values due or paid in the Conciliation Commissions Building that it treats Law n^o 9,958, of January 12, 2000.? (NR)

?Art. 49. The company's tuition will be effected on the terms and conditions set by the Registry of the Brazilian Revenue Office.

I-(revoked);

II-(revoked).

§ 1^o In the case of the work of construction civil, the matriculation shall be effected by compulsory communication of the officer responsible for his / her execution, within 30 (thirty) days, counted from the beginning of his activities, when he / she will obtain basic cadastral number, of permanent character.

a) (revoked);

b) (revoked).

§ 2^o (Revoged).

§ 3^o The non-compliance of the provisions of § 1^o of this article subject to the responsible the fine in the form set out in the art. 92 of this Law.

§ 4^o The Department National Trade Registration-DNRC, through the Commercial Joints as well as the Civil Registration Offices of Legal Persons will obligatorily provide the Registry of the Brazilian Federal Revenue Office all information regarding the acts constitutive and subsequent amendments relating to companies and entities in them registered.

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

?Art. 50. (VETADO)?

?Art. 52. To companies, while they are in debit not guaranteed with the Union, the provisions of the art shall apply. 32 of Law n^o 4,357, of July 16, 1964.

I-(revoked);

II-(revoked).

Single paragraph. (Revoked).? (NR)

?Art. 60. The payment of Social Security benefits will be carried out via the banking network or by other forms defined by the Ministry of Social Welfare.

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

?Art. 89. The social contributions provided for in points ( a, b and c of the single paragraph of art. 11 of this Act, the contributions instituted to substitute title and the contributions due to third parties will only be able to be restituted or compensated in the hypotheses of payment or undue pick-up or greater than due, in the terms and conditions set by the Registry of the Brazilian Revenue Office.

§ 1^o (Revoged).

§ 2^o (Revoged).

§ 3^o (Revoged).

§ 4^o The value to be restituted or compensated will be increased interest earned by the application of the referential rate of the Special Settlement and Custody System-SELIC for federal securities, accumulated monthly, from the month subsequent to the undue payment or the greater than due up to the month prior to that of the compensation or refund and 1% (one percent) regarding the month in which it is being effected.

§ 5^o (Revoged).

§ 6^o (Revoged).

§ 7^o (Revoged).

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

§ 9^o Unduly compensated values will be required with the moratory accruals of which treats art. 35 of this Law.

§ 10. In the undue compensation hypothesis, when it proves to be falsehood of the statement submitted by the taxable person, the taxpayer will be subject to the isolated fine imposed on the target percentage in the inciso I of the art caput . 44 of the Law n^o 9,430, of December 27, 1996, applied at double, and shall have as a basis of calculation the total value of the unduly compensated debit.

§ 11. Applies to the restitution procedures of the contributions of which it treats this article and to reimbursement of salarium-family and salarium-maternity the rite provided for in Decree n^o 70,235, of March 6, 1972.? (NR)

?Art. 102. ......................................................................

§ 1^o The provisions of this article do not apply to the penalties provided for in the art. 32-A of this Law.

§ 2^o The readjustment of the values of the salaries-of-contribution due to the change in salary-minimum will be discounted on the occasion of the application of the indices to which the caput of this article is concerned.? (NR)

Art. 27. Law n^o 8,213, of July 24, 1991, passes the increased vigour of the following art. 125-A:

?Art. 125-A. It is incumbent upon the National Institute of Social Insurance-INSS to carry out, by means of its own agents, when assigned, all acts and procedures necessary for the verification of the fulfilment of the non-tax obligations imposed by the legislation previdentiary and the imposition of the fine for its eventual disfulfillment.

§ 1^o The company shall make available the designated server by the INSS leader the documents necessary for the proving of employable link, provision of services and remuneration relating to the previously identified employee.

§ 2^o Applies to the willing in this article, in what couber, the art. 126 of this Law.

§ 3^o The provisions of this article does not cover the competences assigned in deprivative character to the occupants of the post of Auditor-Fiscal of the Brazilian Federal Revenue Provided in the inciso I of the art caput . 6^o of Law n^o 10,593, of December 6, 2002.?

Art. 28. The art. 6^o of Law n^o 8,218, of August 29, 1991, goes on to invigorate with the following essay:

?Art. 6^o To the taxable person who, notified, effectuate the payment, the compensation or the parceling of the tributes administered by the Registry of the Federal Revenue Office of Brazil, inclusive of the social contributions provided for in points to, b and c of the single paragraph of the art. 11 of Law n^o 8,212, of July 24, 1991, of the contributions imposed on replacement title and the contributions due to third parties, thus understood other entities and funds, will be granted reduction of the fine of the offending of in the following percentage:

I-50% (fifty percent), if the payment or compensation is effected within 30 (thirty) days, counted from the date on which the taxable person was notified of the launch;

II-40% (forty percent), if the passive subject requires the parceling within 30 (thirty) days, counted from the date on which it was notified of the launch;

III-30% (thirty percent), if payment or compensation within 30 (thirty) days, counted from the date on which the passive subject was notified of the administrative decision of the first instance; and

IV-20% (twenty percent), if the passive subject requires the parceling within 30 (thirty) days, counted from the date on which it was notified of the administrative decision of first instance.

§ 1^o In the case of pavement of the oftice appeal brought by adjudicating authority of first instance, the reduction provided for in inciso III of the caput of this article, for the case of payment or compensation, and in the inciso IV of the caput of this article, for the case of parceling.

§ 2^o The rescission of the parceling, motivated by the defulfillment of the standards that regulate it, will imply re-establishment of the amount of the fine proportionally to the value of the unsatisfied revenue and to exceed the value obtained with the warranty presented.? (NR)

Art. 29. The art. 24 of the Law n^o 9,249, of December 26, 1995, passes the invigoration with the following changes:

?Art. 24. ......................................................................

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

§ 2^o The value of the omitted revenue will be considered in determining the basis of calculation for the launch of the Social Contribution on Net Profit-CSLL, from Contribution to Social Security Funding-COFINS, from Contribution to PIS/Pasep and from the previdionary contributions incidents on revenue.

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

§ 4^o For the determination of the value of the Contribution to Social Security Financing-COFINS and the Contribution to PIS/Pasep, in the hypothesis that the legal person will earn revenue subject to diverse aliquots, it is not possible to identify the aliquot applicable to the omitted revenue, apply to this the highest aliquot among those predicted for the revenue earned by the legal person.

§ 5^o In the hypothesis of the legal person shall subject to the Copurposes and Contribution pick-up for PIS/Pasep, calculated by product measurement unit, it is not possible to identify which product sold or the quantity that refers to the omitted revenue, the contribution will be determined on the basis of the higher ad valorem aliquot among those predicted for the revenues earned by the legal person.

§ 6^o In the determination of the higher aliquot, consider themselves:

I-for effect of the provisions of § § 4^o and 5^o of this article, the aliquots applicable to the revenue earned by the legal person in the calendar year in which the omission occurred;

II-for effect of the provisions of § 5^o of this article, do the aliquots ad valorem corresponding to those fixed per unit of measure of the product, as well as the aliquots applicable to the remaining revenues earned by the legal person.? (NR)

Art. 30. The Act n^o 9,430, of December 27, 1996, passes the invigoration with the following changes:

?Art. 24-A. ......................................................................

Paragraph single. For the purposes of this article, the privileged tax regime is considered to be the one that presents one or more of the following characteristics:

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

?Art. 68-A. The executive branch will be able to raise up to R$ 100.00 (one hundred reais) the limits and values of which they treat the arts. 67 and 68 of this Act, including in a differentiated manner by tax, taxation or incidence regime, relating to the use of the Federal Revenue Collection Document, may reduce or re-establish the limits and values that it comes to be fixed.?

?Art. 74. .........................................................................

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

§ 12. ..............................................................................

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

II-..................................................................................

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

f) has as a foundation the claim of unconstitutionality of law, except in cases where the law:

1-has been declared unconstitutional by the Supreme Court Federal in direct action of unconstitutionality or in declaratory action of constitutionality;

2-has had its execution suspended by the Federal Senate;

3-has been adjudicated unconstitutional in judicial sentence transitioned on trial in favour of the taxpayer; or

4-be object of binding supine approved by the Supreme Court in the terms of the art. 103-A of the Federal Constitution.

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

?Art. 80. Legal persons who, being obliged, leave to submit statements and demonstratives for 5 (five) or more exercises will be able to have their enrolment in the National Cadastro of the Legal Performer-CNPJ downloaded, under the terms and conditions set by the Secretariat of the Brazilian Revenue Officer, if, subpoenaed by edital, do not regularize their situation within 60 (sixty) days, counted from the date of the publication of the subpoena.

§ 1^the Powers still have the enrollment in the lowered CNPJ, under the terms and conditions set by the Brazilian Federal Revenue Office, the legal persons:

I-that do not actually exist; or

II-which, declared unfit, in the terms of art. 81 of this Act, they have not regularised their situation in the 5 (five) subsequent exercises.

§ 2^o At the edital of subpoena, which will be published in the Official Journal of the Union, legal persons will be identified by the respective enrolment numbers at the CNPJ.

§ 3^o Decorrides 90 (ninety) days of the publication of the subpoena of the subpoena, the Federal Revenue Office of Brazil will publish in the Official Journal of the Union the CNPJ relationship of the legal persons who housed regularized their situation, becoming automatically lowered, on that date, the inscriptions of the legal persons who have not provided for regularisation.

§ 4^o The Registry of the Brazilian Federal revenue will keep, for consultation, on its website, information about the cadastral situation of legal persons inscribed on the CNPJ.? (NR)

?Art. 80-A. Will they be able to have their enrollment in the CNPJ downloaded, under the terms and conditions set by the Brazilian Federal Revenue Office, legal persons who are extinct, cancelled or downloaded in the respective registration bodies.?

?Art. 80-B. The low-enrollment act in the CNPJ does not prevent subsequently being released or charged the debits of a legal person's tax nature.?

?Art. 80-C. Upon request of the legal person, can the enrolment at the CNPJ be reinstated, observed the terms and conditions set by the Registry of the Brazilian Revenue Office.?

?Art. 81. It may be declared unfit, under the terms and conditions set out by the Office of the Brazilian Federal Revenue Office, the enrollment in the CNPJ of the legal person who, being obliged, no later than present statements and demonstratives in 2 (two) exercises consecutive.

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

§ 5^o You may also be declared inapt the enrollment in the CNPJ of the legal person that is not found at the address informed CNPJ, in the terms and conditions set out by the Registry of the Brazilian Federal Revenue Office.? (NR)

Art. 31. The Act n^o 9,469, of July 10, 1997, passes the invigoration with the following changes:

?Art. 1^o The Union Advocate General, directly or upon delegation, and the maximum leaders of the federal public companies will be able to authorize the realization of agreements or transactions, in judgement, to terminate the dispute, in the causes of value up to R$ 500,000.00 (five hundred thousand reais).

§ 1^o When the cause involve values higher than the limit fixed in this article, the agreement or transaction, under penalty of nullity, will depend on prior and express permission of the Advocate General of the Union and the Minister of State or the holder of the Office of the Presidency of the Republic to whose area of jurisdiction is affecting the matter, or still of the President of the Chamber of Deputies, the Federal Senate, the Court of Auditors of the Union, of Court or of the Council, or of the Attorney General of the Republic, in the case of interest of the organs of the Legislative And Judiciary Powers, or of the Union Public Prosecutor's Office, excluded from the non-dependent federal public companies, which will need only prior and express permission of their maximum leader.

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

§ 3^o The competencies provided in this article may be delegated.? (NR)

?Art. 1^o-A. The Union Advocate General will be able to dispense with credit enrollment, authorize the non-ajuortment of shares and the non-interposition of resources, as well as the motion for the extinction of the ongoing actions or the dismissal of the respective judicial resources, for collecting credits from the Union and the federal public authorities and foundations, observed the criteria for administration and collection costs.

Single paragraph. The provisions of this article shall not apply to the Active Debt of the Union and to the processes in which the Union is the author, defendant, assistant, or opoiety whose judicial representation is conferred on the Attorney General of the National Finance.?

?Art. 1^o-B. The maximum leaders of the federal public companies will be able to authorize the non-purposeful of actions and the non-interposion of resources, as well as the requirement for extinction of the ongoing actions or the dismissal of the respective judicial resources, to collection of credits, updated, of value equal to or less than R$ 10,000.00 (ten thousand reais), where interested such entities in the quality of authors, rés, assistants or opoieties, under the conditions laid down herein.

Single paragraph. Where the cause involves values higher than the limit set in this article, the provisions of the caput, under penalty of invalidity, will depend on prior permission and express permission of the Minister of State or the holder of the Registry of the Presidency of the Republic to whose area of competence is affect the matter, excluded the case of the non-dependent public companies who will need only prior and express permission of their maximum leader.?

?Art. 1^o-C. Verified the prescription of the credit, the judicial representative of the Union, of the federal authorities and public foundations will not effect the enrollment in active debt of the credits, shall not proceed to the aid, will not resort and give up the resources already interposites.?

?Art. 2^o The Attorney General of the Union, the Federal Attorney General and the maximum leaders of the federal public companies and of the Central Bank of Brazil will be able to authorize the realization of agreements, approachable by the Judgment, in the auctions of the proceedings judicial, for the payment of debits of values not exceeding R$ 100,000.00 (one hundred thousand reais), in monthly instalments and successive up to the maximum of 30 (thirty).

§ 1^o The value of each monthly installment, on the occasion of the payment, 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 subsequent to the consolidation up to the month before that of the payment, and 1% (one percent) relatively to the month in which the payment is being effected.

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

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

Paragraph single. When the desistance of which it treats this article elapse from prior application by the author directed to the federal public administration for administrative request consideration with the same object of the action, this may not deny his or her dewound exclusively on the grounds of the waiver provided for in the caput of this article.? (NR)

?Art. 7^o-A. The competencies provided for in this Act apply concurrently to those specific existing in the legislation in force with respect to the authorities, foundations and federal public undependent companies.?

?Art. 10-A. They shall be convalidated by agreements or transactions, in judgment, to end the dispute, carried out by the Union or by the authorities, foundations or federal public undertakings not dependent during the term of the Interim measure n^o 449, of December 3, 2008, which are in accordance with the provisions of this Act.?

Art. 32. The arts. 62 and 64 of the Law n^o 9,532, of December 10, 1997, go on to invigorate with the following essay:

?Art. 62. .......................................................................

Paragraph single. The equipment in use, without the authorization referred to in the caput of this article or which does not meet the requirements of this article, may be seized by the Registry of the Brazilian Federal Revenue Officer or by the Finance Office of the Federated Unit and used as evidence of any infringement of the tax legislation, arising from its use.? (NR)

?Art. 64. .......................................................................

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

§ 10. Is the Executive Power authorized to increase or re-establish the limit of which it treats § 7^o of this article.? (NR)

Art. 33. The art. 7^o of the Law n^o 10,426, of April 24, 2002, passes the invigorated vigour of the following § 6^o:

?Art. 7^o ........................................................................

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

§ 6^o In the case of the accessory obligation concerning the Exhib of Apuration of Social Contributions-DACON having semestral periodicity, the fine of which treats the inciso III of the caput of this article will be calculated based on the values of the Contribution to the Social Security Financing-COFINS or the Contribution to the PIS/Pasep, informed in the monthly demonstratives delivered after the deadline.? (NR)

Art. 34. The art. 11 of the Law n^o 10,480, of July 2, 2002, passes the vigour with the following essay:

?Art. 11. .......................................................................

§ 1^o The Federal Attorney General is appointed by the President of the Republic, upon indication of the Union Advocate-General.

§ 2^o Compete the Federal Attorney-General:

I- drive the Federal Attorney General, coordinate his activities and guide him the acting;

II-exercise the representation of the federal authorities and foundations before the Supreme Court and the Higher Courts;

III-suggest to the Advocate of the Union measures of legal character of interest of the federal authorities and foundations, claimed by the public interest;

IV-distribute the posts and lotar the members of the Carrier in the Attorneys General or Legal Departments of authorities and federal foundations;

V-disciplinary and effect the promotions and removals of the Federal Prosecutor's Career members;

VI-institute-institute and disciplinary administrative proceedings against members of the Federal Prosecutor's Career, judge the respective processes and apply the corresponding penalties;

VII-cede, or present when requisitioned, in the form of the law, Federal Prosecutors; and

VIII-edit and practice normative or non-normative acts, inherent in your assignments.

§ 3^o On the performance of your assignments, the Federal Attorney General can act together to any judgment or Tribunal.

§ 4^o Is allowed to delegation of the award provided for in the inciso II of § 2^o of this article to the Attorneys General or Heads of Goods, Departments, Consultorias or Legal Advisors of federal authorities and foundations and to federal prosecutors in the Adjuntoria of Contencious, as well as those of the incisos IV to VII of § 2^o of this article to the Federal Underattorney General.? (NR)

Art. 35. The Act n^o 10,522, of July 19, 2002, passes the invigoration with the following changes:

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

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

II-................

a) cancelled in the Physical Persons Cadastro-CPF;

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

§ 4^o The notification expedited by the Registry of the Brazilian Federal Revenue Office, by the Attorney General of the Farm National or by the Federal Attorney General, giving notice to the debtor of the existence of the debit or its enrollment in Active Debt will meet the provisions of § 2^o of this article.

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

?Art. 11. The installment will have its formalization conditional on the prior payment of the first instalment, as per the amount of the debit and the requested time limit, observed the provisions of § 1^o of the art. 13 of this Law.

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

§ 4^o (Revoged).

§ 5^o (Revoged).

§ 6^o (Revoged).

§ 7^o (Revoged).

§ 8^o (Revoged).

§ 9^o (Revoged).? (NR)

?Art. 12. The request for deinjured parceling constitutes a confession of debt and a skilful and sufficient instrument for the requirement of the tax credit, and the correctness of the parceladic values may be the subject of verification.

§ 1^o Fulfilled the conditions set out in art. 11 of this Law, the parceling will be:

I -consolidated on the date of the application; and

II -considered automatically to be deinjured when the 90 (ninety) day period has elapsed, counted from the date of the request for parceling without the National Farm having commented.

§ 2^o While not debunchable the request, the debtor is obliged to collect, each month, as anticipation, value corresponding to a parcel.? (NR)

?Art. 13. The value of each monthly installment, on the occasion of the payment, will be increased in interest equivalent to the benchmark rate of the Special Settlement and Custody System-SELIC for federal securities, accumulated monthly, calculated from the month subsequent to that of the consolidation until the month before that of the payment, and of 1% (one percent) regarding the month in which the payment is being effected.

§ 1^o The minimum value of each benefit will be fixed in a joint act of the Secretary of the Federal Revenue Officer of Brazil and the Attorney General of the National Farm.

§ 2^o In the case of debit parceling inscribed on Union Active Debt, the debtor will pay costs, emoluments and too much legal charges.? (NR)

?Art. 13-A. The parceling of the débites arising from the social contributions instituted by the arts. 1^o and 2^o of the Supplemental Law n^o 110, of June 29, 2001, will be required before the Federal Economic Box, applying to the provisions of the art caput. 10, in the arts. 11 and 12, in the § 2^o of the art. 13 and in the arts. 14 and 14-B of this Law.

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

§ 5^o It is vetted the repairing of debit referred to the caput, except when enrolled in Active Debt of the Union.? (NR)

?Art. 14. .......................................................................

I-liable withholding tax, third-party rebate or sub-rogation;

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

IV-tributes due in the record of the Declaration of Import;

V-tax incentives due to the Northeast Investment Fund-FINOR, Amazonian Investment Fund-FINAM and Spirit State Recovery Fund of Espirito Santo-FUNRES;

VI-monthly payment by estimation of the Income Tax of the Legal Person-IRPJ and the Social Contribution on Profit Liquid-CSLL, in the form of the art. 2^o of the Law n^o 9,430, of December 27, 1996;

VII-compulsory monthly pick-up of the physical person relative to income from which it treats art. 8^o of the Law n^o 7,713, of December 22, 1988;

VIII-tribute or other exaction any, while not fully paid prior parceling relative to the same tribute or exation, save in the hypotheses provided for in the art. 14-A of this Act;

IX-tributes due by legal person with bankruptcy enacted or by physical person with civil insolvency decreed; and

X-tax credits due in the form of the art. 4^o of the Law n^o 10,931, of August 2, 2004, by the optant incorporator of the Affectation Heritage of Affectation's Special Tax Regime.

Single paragraph. (Revoked).? (NR)

?Art. 14-A. Observed the conditions laid down in this article, will be admitted to repair of debit constant debits in progress or that has been rescinded.

§ 1^o On reparceling of which it treats the caput of this article new debits may be included.

§ 2^o The formalization of the request for repair provided for in this article is conditional on the pick-up of the first instalment in value corresponding to:

I-10% (ten percent) of the total consolidated debents; or

II-20% (twenty percent) of the total consolidated debits, case there is debit with history of prior repair.

§ 3^o Applied subsidally to the requests that it treats this article the remaining provisions regarding the parceling provided for in this Act.?

?Art. 14-B. It will entail immediate termination of the debit parceling and remittance for enrollment in Union Active Debt or continuing the execution, as the case may be, the lack of payment:

I-from 3 (three) installments, consecutive or not; or

II-from 1 (one) parcel, being paid all the too much.?

?Art. 14-C. It may be granted, of trade or on request, simplified parceling by importing the payment of the first instalment in confession of debt and a skilful and sufficient instrument for the requirement of the tax credit.

Single paragraph. To the parceling that it treats the caput of this article do not apply the sealings established in the art. 14 of this Law.?

?Art. 14-D. The parcelings granted to states, Federal District or Municipalities will contain clauses in which these authorize the retention of the Participation Fund of the FPE or the Participation Fund of the Municipalities-FPM.

Single paragraph. The monthly value of current pension obligations, for the purpose of this article, will be ascertained on the basis of the respective Recreation Guide of the Service Time Guarantee Fund and Social Security Information-GFIP or, in the case of its non-presentation at the statutory deadline, estimated, using the average of the last 12 (twelve) competencies collected prior to the month of withholding tax in the caput of this article, without prejudice to the collection or restitution or compensation of any differences.?

?Art. 14-E. Monthly, the Brazilian Federal Revenue Office and the Attorney General of the National Finance will disseminate, on their websites, demonstrative of the parcelings granted within the framework of their competencies.?

?Art. 14-F. The Registry of the Brazilian Federal Revenue Officer and the Attorney General of the National Finance, within the framework of their competencies, will edit acts necessary for the execution of the parcelment of which it treats this Act.?

?Art. 25. The term of enrollment in Active Debt of the Union, as well as that of the federal public authorities and foundations, the Active Debt Certificate of it extracted and the initial petition in the process of tax execution may be subscribed manually, or by chancela mechanics or electronics, observed the legal provisions.

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

?Art. 37-A. The credits of federal public authorities and foundations, of any nature, unpaid in the time limits provided for in the legislation, will be increased by interest and fine of mora, calculated in the terms and in the form of the legislation applicable to the federal tributes.

§ 1^o The credits entered into Active Debt will be increased by legal charge, substitutive of the debtor's conviction in honorary law, calculated in the terms and in the form of the applicable Union Debt Active Debt legislation.

§ 2^o The provisions of this article does not apply to the credits of the Central Bank of Brazil.?

?Art. 37-B. The credits of the federal authorities and public foundations, of any nature, will be able to be parceled in up to 60 (sixty) monthly installments.

§ 1^o The provisions of this article only applies to credits inscribed in Active Debt and centralized in the Federal Regional Procuratorates, Federal Procuratorates in the States and Federal Sectional Goods, pursuant to § § 11 and 12 of the art. 10 of Law n^o 10,480, of July 2, 2002, and of art. 22 of Law n^o 11,457, of March 16, 2007.

§ 2^o The parcelment will have its formalization conditional upon the prior payment of the first instalment, as per the amount of the debit and the requested time limit, noted the provisions of § 9^o of this article.

§ 3^o While not debunting the application, the debtor is obliged to collect, each month, the value corresponding to a benefit.

§ 4^o The non-compliance of the provisions of this article will imply the rejection of the application.

§ 5^o Consider yourself automatically deinjured the parceling, in case of non-manifestation of the competent authority within 90 (ninety) days, counted from the date of the protocolisation of the application.

§ 6^o The request for deinjured parceling constitutes a confession of debt and a timely and sufficient instrument for demanding credit, and the correctness of the parceled values may be the object of verification.

§ 7^o The debit object of parceling will be consolidated on the date of the application.

§ 8^o The debtor will pay the costs, emoluments and too much legal charges.

§ 9^o The minimum value of each monthly installment will be defined by act of the Federal Attorney General.

§ 10. The value of each monthly installment, on the occasion of the payment, will be increased in interest equivalent to the benchmark rate of the Special Settlement and Custody System - SELIC for federal securities, accumulated monthly, calculated from the month subsequent to that of the consolidation until the month before that of the payment, and of 1% (one percent) regarding the month in which the payment is being effected.

§ 11. The lack of payment of 3 (three) installments, consecutive or otherwise, or of one parcel, being paid all the rest, will imply the immediate termination of the installment and, as the case may be, the further recovery.

§ 12. Attending to the principle of economicity, observed the terms, limits and conditions set in act of the Federal Attorney General, may be granted, of trade or on request, simplified parceling, importing the payment of the first provision in confession of debt and a timely and sufficient instrument for the requirement of credit.

§ 13. Observed the conditions laid down in this article, will be admitted to repairing the debits, enrolled in Active Debt of the federal authorities and public foundations, ongoing parcelment constants or which has been terminated.

§ 14. The formalization of the repair application is conditional on the pick-up of the first instalment in value corresponding to:

I-10% (ten percent) of the total consolidated debents; or

II-20% (twenty percent) of the total consolidated debits, case there is debit with history of prior repair.

§ 15. They shall apply in a subsidiary to the applications for repairs, in what other than contrary to them, the remaining provisions relating to the parceling provided for in this article.

§ 16. The parceling of which it treats this article will be required exclusively before the Federal Regional Procuratorates, the Federal Prosecutors in the States and the Federal Sectional Goods.

§ 17. The granting of the parceling of the debits referred to in this article competes privately to the Federal Regional Prosecutors, the Federal Prosecutors in the States and the Federal Sectional Procurents.

§ 18. The Federal Attorney General will edit acts necessary for the execution of the parceling of which it treats this article.

§ 19. Monthly, the Federal Attorney General will disseminate, on the Advocacy-General of the Union website, demonstratives of the parcelings granted within the framework of their competence.

§ 20. The provisions of this article shall apply in a subsidiary way to the rules laid down in this Act for the parceling of the credits of the National Finance.?

?Art. 37-C. The Advocate-General of the Union will be able to celebrate the convenians of which it treats art. 46 of the Act n^o 11,457, of March 16, 2007, in relation to the information of physical or legal persons having debit entered into Active Debt of federal authorities and public foundations.?

Art. 36. Law n^o 10,887, of June 18, 2004, passes the increased vigour of the following art. 16-A:

?Art. 16-A. The contribution of the Public Server Security Plan-PSS, arising from values paid in compliance with judicial decision, yet arising from approval of agreement, will be withheld at the source, at the time of payment to the beneficiary or his / her legal representative, by the financial institution responsible for the payment, through the discharge of the pick-up guide, referred to by the precatory sector of the respective Court.

Single paragraph. The respective Court, on the occasion of the shipment of the values of the precatory or small value requisition, will issue duly completed pick-up guide, which will be remitted to the financial institution together with the voucher of the transfer of the cash object of the conviction.?

Art. 37. The Act n^o 6,404, of December 15, 1976, passes the invigoration with the following changes:

?Art. 142. .....................................................................

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

VIII-authorize, if the statute does not otherwise dispose, the divestments of assets of the non-circulating asset, the constitution of burden actual and the provision of guarantees to third-party obligations;

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

?Art. 176. .......................................................................

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

§ 5^o The explanatory notes should:

I-present information on the basis of preparation of the financial statements and the specific accounting practices selected and applied for significant business and events;

II-divulge the information required by the accounting practices adopted in Brazil that are not presented at any another part of the financial statements;

III-provide additional information not indicated in the financial statements themselves and deemed necessary for a proper presentation; and

IV-indicate:

a) the main criteria for evaluation of the elements heritage, especially stockpiles, of depreciation, amortization and exhaustion calculations, of constitution of provisions for charges or risks, and of adjustments to meet likely losses in the realization of elements of the asset;

b) the investments in other societies, when relevant (art. 247, single paragraph);

c) the increase of value of elements of the asset resulting from new evaluations (art. 182, § 3^o );

d) the onus actual constituted on elements of the asset, the guarantees provided to third parties and other eventual or contingent liabilities;

e) the interest rate, due dates and guarantees of long-term obligations;

f) the number, species, and classes of the shares of social capital;

g) the stock purchase options outwarded and exercised in the exercise;

h) the adjustments of previous exercises (art. 186, § 1^o); and

i) the events subsequent to the end date of the exercise they have, or may come to have, relevant effect on the financial situation and future results of the company.

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

§ 7^o The Securities Commission may, at its discretion, diversely regulate the record that treats § 3^o of this article.? (NR)

?Art. 177. .....................................................................

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

§ 2^o The company will observe exclusively in books or auxiliary records, without any modification of the mercantile writing and the demonstrations regulated in this Act, the provisions of the tax law, or of special legislation on the activity constituting its object, which prescribe, conduct or encourage the use of methods or criteria different accounting or determining records, pitches or adjustments or the elaboration of other financial statements.

I-(revoked);

II-(revoked).

§ 3^o The demonstrations the financial companies of the open companies will still observe the standards dispatched by the Securities Commission and will be compulsorily submitted to audit by independent auditors in it.

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

§ 7^o (Revoged).? (NR)

?Art. 178. .......................................................................

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

I-active circulator; and

II-active non-circulating, comprised of long-term achievable asset, investments, immobilized and intangible.

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

I-passive circulating;

II-passive non-circulating; and

III-net worth, divided into social capital, capital reserves, valuation adjustments, profit reserves, treasury shares and accumulated damage.

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

?Art. 180. The Company's obligations, including financing for acquisition of non-current asset rights, will be classified in the current liability when they win in the following financial year, and in the non-rolling liabilities, if they are due in time greater, observed the provisions of the single paragraph of the art. 179 of this Law.? (NR)

?Art. 182. ........................................................................

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

§ 3^o Will be classified as balance sheet adjustments, while not computed in the outcome of the exercise in obedience to the regime of competence, the counterparts of increases or decreases of value attributed to elements of the asset and the liability, as a result of their assessment at fair value, in the cases provided for in this Act or, in standards dispatched by the Commission of Securities, based on the competence conferred by § 3^o of the art. 177 of this Law.

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

?Art. 183. .................. ????? .......................................

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

( a) for its fair value, when it comes to applications intended for trading or available for sale; and

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

VI-(revoked);

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

§ 1^o For the purposes of this article, considers to be fair value:

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

§ 2^o The decrease in the value of the elements of the immobilized and intangible assets will be recorded periodically in the accounts of:

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

§ 3^o The company should periodically check on the recovery of the values recorded in the immobilized and intangible, in order to be:

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

?Art. 184. ........................................................................

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

III-the obligations, charges and risks classified in the noncirculating liability will be adjusted to their present value, being the remaining fine-tuned when there is relevant effect.? (NR)

?Art. 187. ......................................................................

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

IV-the profit or operating loss, the other revenues and the other expenses;

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

VI-the shareholdings of debentures, employees, administrators and beneficiary parties, even in the form of instruments financial, and of institutions or assistance or provident fund of employees, which are not characterised as an expense;

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

?Art. 226. ..........................................................................

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

§ 3^o The Securities Commission shall establish special standards of assessment and accounting applicable to the merger, incorporation and spin-off operations involving open company.? (NR)

?Art. 243. .......................................................................

§ 1^o Are collated the societies in which the investor has significant influence.

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

§ 4^o It is considered that there is significant influence when the investor holds or exercises the power to participate in the decisions of the financial or operational policies of the investvess, without controlling it.

§ 5^o Is presumed significant influence when the investor is the holder of 20% (twenty percent) or more of the voting capital of the investvess, without controlling it.? (NR)

?Art. 247. The explanatory notes to the investments referred to in art. 248 of this Act should contain accurate information about the related and controlled societies and their relations with the company, indicating:

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

?Art. 248. On the company's balance sheet, investments in coalitions or in controlled and other companies that are part of a same group or are under common control will be assessed by the equity method, according to the following standards:

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

?Art. 250. ......................................................................

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

III - the plots of the results of the exercise, of the accumulated profits or damage and of the cost of inventories or asset non-circulating that correspond to results, not yet realized, of business between societies.

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

§ 2^o The share of the cost of acquiring the investment in controlled, which is not absorbed in the consolidation, is to be kept in the non-circulating asset, with deduction of the appropriate provision for already proven losses, and will be the subject of explanatory note.

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

?Art. 252. .......................................................................

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

§ 4^o The Securities Commission shall establish special standards of assessment and accounting applicable to the operations of incorporation of shares involving open company.? (NR)

?Art. 279. The consortium shall be constituted upon contract approved by the body of the competent society to authorize the disposal of goods from the non-rolling asset, of which constaron:

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

Art. 38. Law n^o 6,404, of December 15, 1976, passes the increased invigoration of the arts. 184-A, 299-A and 299-B:

?Evaluation Criteria in Societal Operations

'Art. 184-A. The Securities Commission shall establish, on the basis of the competency conferred by § 3^o of the art. 177 of this Act, special standards of assessment and accounting applicable to the acquisition of control, society-related shareholdings or business. '?

?Art. 299-A. The existing balance on December 31, 2008 in the deferred asset which, by its nature, cannot be allocated to another group of accounts, could remain in the asset under that classification until its complete amortization, subject to the analysis on the recovery of which it treats the § 3^o of the art. 183 of this Law.?

?Art. 299-B. The existing balance in the future exercise result on December 31, 2008 is to be reclassified to the non-current liability on a representative account of deferred revenue.

Paragraph single. The record of the balance of which it treats the caput of this article is expected to highlight the deferred revenue and the respective deferred cost.?

Art. 39. The arts. 8^o and 19 of the Decree-Law n^o 1,598, of December 26, 1977, go on to invigorate with the following essay:

?Art. 8^o .........................................................................

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

§ 2^o For the purposes of accounting writing, inclusive of the application of the provisions of § 2^o of the art. 177 of the Law n^o 6,404 of December 15, 1976, the accounting records that are necessary for the observance of the tax provisions relating to the determination of the base of calculation of the income tax and, also, of the remaining tributes, when they should not, by their tax nature, appear in the accounting deed, or are different from the releases of such a deed, they will be effected exclusively at:

I-books or auxiliary ledger registers; or

Tax books, including in the book that treats the inciso I of the caput of this article.

§ 3^o The provisions of the § 2^o of this article will be disciplined by the Registry of the Revenue Federal of Brazil.? (NR)

?Art. 19. ........................................................................

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

III-other recipes or other expenses of which it treats the inciso IV of the art caput . 187 of the Law n^o 6,404, of December 15, 1976;

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

Art. 40. The art. 47 of the Law n^o 8,981, of January 20, 1995, passes the invigorating addition of the following inciso VIII:

?Art. 47. ........................................................................

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

VIII-the taxpayer not scripting or failing to introduce to the tax authority the books or auxiliary records of which treats the § 2^o of the art. 177 of the Law n^o 6,404, of December 15, 1976, and § 2^o of the art. 8^o of the Decree-Law n^o 1,598, of December 26, 1977.

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

Art. 41. (VETADO)

Art. 42. (VETADO)

Art. 43. (VETADO)

Art. 44. (VETADO)

Art. 45. The art. 8^o of Law n^o 11,732, of June 30, 2008, goes on to invigorate with the following essay:

?Art. 8^o The time frame referred to in art. 25 of the Law n^o 11,508, of July 20, 2007, stays extended until the day 1^o of July 2010.? (NR)

Art. 46. The concept of related society envisioned in art. 243 of Law n^o 6,404, of December 15, 1976, with the wording given by this Act, will only be used for the purposes set out in that Act.

Single paragraph. For the purposes set out in special laws, the company referred to in the art shall be deemed to be related to the art. 1,099 of Law n^o 10,406, of January 10, 2002-Civil Code.

Art. 47. The Act n^o 10,260, of July 12, 2001, passes the invigoration with the following changes:

?Art. 5^o .........................................................................

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

IV-deficiency: from 18 (eighteen) months counted from the month immediately subsequent to the completion of the course, kept the payment of the interest pursuant to § 1^o of this article;

V-amortization: will begin in the 19^o (nineteenth) month to the completion of the course, or in advance, at the initiative of the student funded, calculating benefits, in any case:

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

CHAPTER V

FINAL PROVISIONS

Art. 48. The First, the Second and the Third Boards of Contributors of the Ministry of Finance, as well as the Upper House of Tax Resources, stay unified in an organ, called the Administrative Council of Tax Resources, collegiate, paritary, member of the structure of the Ministry of Finance, with competence to judge offender resources and first-instance decision-making volunteers, as well as special resources, on the application of the legislation regarding taxing administered by the Secretaria of the Brazilian Internal Revenue Service.

Art. 49. They are transferred to the Administrative Board of Tax Resources the assignments and competencies of the First, Second and Third Boards of Contributors of the Ministry of Finance and the Upper House of Tax Resources, and their respective chambers and classes.

§ 1^the Compete to the Minister of State for Finance to install the Council Administration of Tax Resources, appoint its Chairman, among the representatives of the National Finance and have the skills for judgment on the grounds of matter.

§ 2^o (VETADO)

§ 3^o It is extended the competence of the Boards of Contributors and the Upper House of Tax Resources while not installed the Administrative Council of Tax Resources.

§ 4^o While not approved the internal regiment of the Administrative Council of Tax Resources will be applied, in what couber, the Internal Regiments of the Boards of Contributors and the Higher Chamber of Tax Resources of the Ministry of Finance.

Art. 50. They are removed, in the form of the provisions of the inciso I of the single paragraph of the art. 36 of Law n^o 8,112, of December 11, 1990, for the Administrative Council of Tax Resources, the servers which, on the date of the publication of this Act, were found to be crowded and in effective exercise in the First, Second and Third Councils of Contributors from the Ministry of Finance and in the Upper House of Tax Resources.

Art. 51. They are transferred the positions in committee and gratified functions of the structure of the First, Second and Third Boards of Contributors of the Ministry of Finance and the Upper House of Tax Resources to the Administrative Council of Resources Fiscal.

Art. 52. The provisions of the tax legislation in force, which refer to the Boards of Contributors and the Superior Chamber of Tax Resources shall be construed as pertaining to the Administrative Council of Tax Resources.

Art. 53. The prescription of the tax credits may be recognized from the trade authority by the administrative authority.

Single paragraph. The recognition of trade referred to in the caput of this article applies inclusive to the social contributions provided for in points ( a, b and c of the single paragraph of the art. 11 of the Law n^o 8,212 of July 24, 1991, to the contributions instituted to be substituted and to the contributions due to third parties, thus understood other entities and funds.

Art. 54. They will have their enrollment in the National Cadastro of the Legal Permit-CNPJ downloaded, under the terms and conditions set by the Registry of the Brazilian Federal Revenue Office, the legal persons who have been declared unfit until the date of publication of this Act.

Art. 55. The legal persons who have their enrollment in the CNPJ downloaded by December 31, 2008, pursuant to art. 54 of this Law and the arts. 80 and 80-A of the Law n^o 9,430, of December 27, 1996, are exempted:

I-da presentation of statements and demonstratives concerning tributes administered by the Registry of the Brazilian Federal Revenue Office;

II-from communication to the Registry of the Brazilian Federal Revenue Officer of the low, extinction or cancellation in the registration organs; and

III-of the penalties arising from the unfulfillment of the accessory obligations of which they treat incisions I and II of the caput of this article.

Art. 56. As of 1^o January 2008, the income tax on premiums earned in lotteries will only focus on the value of the cash premium that exceeds the value of the first track of the monthly incidence table of the Person Income Tax Physics-IRPF.

Single paragraph. (VETADO)

Art. 57. The application of the provisions of the arts. 35 and 35-A of the Law n^o 8,212, of July 24, 1991, to the still unpaid installments of parceling and to the remaining debits, enrolled or not in Active Debt, charged through proceedings not yet definitively judged, will occur:

I - upon application of the passive subject, addressed to the competent administrative authority, reporting and proving that it subsumes to the mentioned hypothesis; or

II-of trade, when verified by the administrative authority the possibility of application.

Single paragraph. The procedure for the revision of fines provided for in this article will be regulated in joint poring of the Attorney General of the National Finance and the Registry of the Brazilian Federal Revenue Office.

Art. 58. The bodies responsible for collecting the Union Active Debt will be able to use services of public financial institutions to carry out acts that will enable the amicable satisfaction of inscribed credits.

§ 1^o In the terms convinced with the financial institutions, the organs responsible for the collection of Active Debt:

I-will guide the financial institution on the tax legislation applicable to the taxing object of friendly satisfaction;

II-delimit the friendly collection acts to be carried out by the financial institution;

III- will indicate the remissions and amnesties, expressly provided for in law, applicable to the object of friendly satisfaction object;

IV-will set the deadline that the financial institution will have to succeed in the amicable satisfaction of the credit entered, prior to the aid of the tax enforcement action, when it is the case; and

V-shall fix the mechanisms and parameters of remuneration per result.

§ 2^o For the purposes of this article, the bidding is dispensable, provided that the public financial institution posits notorious competence in the recovery activity of unpaid credits.

§ 3^the Joint Act of the Advocate General of the Union and of the Minister of State of the Farm:

I-will set the remuneration for the result due to the financial institution; and

II-will determine the credits that may be the object of the willing in the caput of this article, inclusive establishing alters of value.

Art. 59. For the purposes of calculating the interest on the capital referred to in art. 9^o of Law n^o 9,249, of December 26, 1995, do not include among the accounts of the net worth on which the interest is to be calculated the values concerning the valuation adjustments to which the § 3^o of the art. 182 of Law n^o 6,404, of December 15, 1976, with the wording given by Law n^o 11,638, of December 28, 2007.

Art. 60. The willing in the inciso IV of the art caput . 187 of Law n^o 6,404, of December 15, 1976, with the wording given by this Act, does not alter the handling of operational and non-operational results for purposes of ascertaining and clearing tax damages.

Single paragraph. The changes effected by art. 37 of this Law will not be able to apply to the accounting of political parties before 1^the of January 2011.

Art. 61. The bookkeeping of which treats art. 177 of the Law n^o 6,404, of December 15, 1976, when carried out by financial institutions and too many entities authorized to operate by the Central Bank of Brazil, including those constituted in the form of open company, shall observe the provisions of Law n^o 4,595, of December 31, 1964, and the normative acts arising from it.

Art. 62. The consolidated text of Law n^o 6,404 of December 15, 1976, with all changes in it introduced by the subsequent legislation, including by this Law, shall be published in the Official Journal of the Union by the Executive Power.

Art. 63. They become extinct, within the framework of the Federal Executive Power, 28 (twenty-eight) posts in committee of the Group-Direction and Advising Superiors-DAS and 16 (sixteen) Gratified Functions-FG, being 16 (sixteen) DAS-101.2, 12 (twelve) DAS-101.1, 4 (four) FG-1, 2 (two) FG-2 and 10 (ten) FG-3, and created 15 (fifteen) posts in committee of the Group-Direction and Superiors of superiors-DAS, being 2 (two) DAS-101.5, 1 (one) DAS-101.4 and 12 (twelve) DAS-101.3.

Art. 64. The willing in the arts. 1^o to 7^o of the Provisional Measure n^o 447, of November 14, 2008, applies also to the generative facts occurring between 1^o and October 31, 2008.

Art. 65. It is the Union authorised to grant extraordinary grant to the independent sugarcane growers of the North-East region and the State of Rio de Janeiro in the 2008/2009 vintage.

§ 1^o The Ministries of Agriculture, Livestock and Supply and of the Farm shall jointly establish the operational conditions for the implementation, implementation, payment, control and surveillance of the grant provided for in the caput of this article, and shall note that the grant will be:

I-granted directly to the producers or through their cooperatives, depending on the amount of sugarcane effectively sold to the region's sugar and alcohol mills;

II-defined by the difference between the variable cost of production of the Northeast for the 2008/2009 crop, calculated by the National Supply Company-CONAB in R$ 40.92 (forty reais and ninety-two cents) per tonne of sugar cane and the average net price monthly tonne of standard cane calculated from the price ascertained by the Board of Producers of Sugar, Sugar and Alcohol-CONSECANA, of Alagoas and of Pernambuco, weighted by the production of these states estimated in the crop survey of the Conab of December 2008;

III-limited to R$ 5.00 (five reais) per ton of sugar cane and at 10,000 (ten thousand) tons per producer on the whole crop;

IV-paid in 2008 and 2009, regarding the production of the 2008/2009 crop effectively delivered from 1^o from May 2008 in the State of Rio de Janeiro hypothesis and in the periods of 1^o from August 2008 a to December 31, 2008 us too much cases and 1^o from January 2009 to the end of the crop, considering the average of the monthly grant values of each period.

§ 2^o The costs arising from that grant will be borne by the action corresponding to the Warranty and Sustemptation of Prices in the Marketing of Agrolivestock Products, from the Budget of the Official Credit Operations, under the coordination of the Ministry of Finance.

Art. 66. Is the Union authorised, in exceptional character, to proceed to the acquisition of sugar produced by the circumscribed mills to the North-East region of the crop 2008/2009, for price not exceeding the average price practiced in the region, based on price parameters jointly defined by the Ministries of Finance and Agriculture, Livestock and Supply, the current legislation observes.

Single paragraph. The costs arising from the acquisitions of which it treats this article will be borne by the appropriated allocation in the Agrofood Supply Programme, in the action corresponding to the Training of Stocks, under the coordination of Conab.

Art. 67. In the parceling hypothesis of the tax credit prior to the offering of the complaint, this one can only be accepted in the supervenience of inadimpletion of the object obligation object.

Art. 68. It is suspended the punitive claim of the state, regarding the crimes provided for in the arts. 1^o and 2^o of Law n^o 8,137, of December 27, 1990, and in the arts. 168-A and 337-A of the Decree-Law n^o 2,848, of December 7, 1940-Penal Code, limited to suspension to the debits that have been the object of granting of parceling, while not rescinded the parcelings of which they treat the arts. 1^o to 3^o of this Act, noted the provisions of the art. 69 of this Law.

Single paragraph. The criminal prescription does not run during the period of suspension of the punitive pretension.

Art. 69. The punishability of the crimes referred to in art is extinguished. 68 when the legal person related to the agent effectuates the full payment of the debits arising from tributes and social contributions, inclusive of accessories, which have been the object of granting of parceling.

Single paragraph. In the payment hypothesis effected by the physical person provided for in § 15 of the art. 1^o of this Law, the extinction of punishability will occur with the full payment of the values corresponding to the criminal action.

Art. 70. (VETADO)

Art. 71. The award of shares by the Union, for payment of debits enrolled in the Active Debt, entailing participation in corporate companies, should have the prior annuence, by means of resolution, of the Interministerial Commission of Governance Corporate and Administration of Societal Participants of the Union-CGPAR, vetoed to the assumption by the Union of societal control.

§ 1^o The adjudication of which treats the caput of this article will be limited to the actions of corporate societies with economic activity in the national defense sector.

§ 2^o The willing in the caput of this article applies also to the dation in payment, for discharge of debits of non-tax nature enrolled in Active Debt.

§ 3^the Act of the Executive Power regulates the provisions of this article.

Art. 72. The Act n^o 9,873, of November 23, 1999, passes the invigoration with the following changes:

?Art. 1^o-A. Constituted definitively the non-tax credit, after the regular termination of the administrative procedure, prescribes in 5 (five) years the enforcement action of the federal public administration concerning credit arising from the application of fine for infraction to the legislation in force.?

?Art. 2^o Interrupt the prescribing of the punitive action:

I-by the notification or citation of the indicted or accused, including by means of edital;

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

IV-for any unequivocal act that matters in manifestation expressed as an attempt at a conciliatory solution within the internal scope of the federal public administration.? (NR)

?Art. 2^o-A. Interrupts the prescriptional deadline of the enforceable action:

I-by the order of the judge to order the citation in tax execution;

II-by the judicial protest;

III-by any court act that constitutes in mora the debtor;

IV-by any unambiguous, yet extrajudicial act, which matter in recognition of debit by the debtor;

V-by any unequivocal act that matters in express manifestation of attempted conciliatory solution within the internal framework of the federal public administration.?

Art. 73. The art. 32 of the Law n^o 9,430, of December 27, 1996, passes the invigorate increased of the following paragraphs:

?Art. 32. ......................................................................

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

§ 11. Only the procedure is initiated that is aimed at the suspension of the tax immunity of political parties after transit on trial of decision of the High Electoral Court judging irregular or unpaid, pursuant to the Act, the due accounts to the Electoral Justice.

§ 12. The interested entity will have all the legal means to challenge the facts that determine the suspension of the benefit.? (NR)

Art. 74. The art. 28 of the Law n^o 11,171, of September 2, 2005, passes the vigour with the following essay:

?Art. 28. It becomes vetted for assignment to other bodies or entities of the federal public administration, the states, the Federal District and the DNIT's server municipalities, in the following cases:

I-during the first 10 (ten) years of effective exercise in the DNIT, from the ticket in charge of the Carreiras of which it treats art. 1^o of this Act; or

II- by the time limit of 10 (ten) years counted from the publication of this Law, to the servers of the DNIT Special Plan of Cargos, instituted by art. 3^o of this Law.

Single paragraph. Exceedance of the provisions of the caput of this article the assignment or requisition for the fulfillment of situations provided for in specific laws, or for the occupation of Special Nature posts, of provement in committee of the Group-Direction and Advising Superiors, DAS-6, DAS-5, DAS-4 or equivalents under the Ministry of Transport.? (NR)

Art. 75. The art. 4^o of Law n^o 11,345, of September 14, 2006, goes on to invigorate with the following essay:

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

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

§ 14. The provisions of § 12 apply to the social clubs without economic purposes proving participation in official competitions at at least 3 (three) distinct sports modalities, according to certificate to be expedited annually by the Confederation Brazilian from Clubs.? (NR)

Art. 76. The deadline set out in the art. 10 of the Law n^o 11,345, of September 14, 2006, is reopened by 180 (one hundred and eighty) days counted from the publication of this Law for the Santas Casas de Misericórdia, for the physical rehabilitation health entities of the disabled without ends economic and for the social clubs without economic ends proving participation in official competitions at at least 3 (three) distinct sports modalities, according to certificate to be expedited annually by the Brazilian Confederation of Clubs.

Art. 77. It shall be extended until December 31, 2014 the term of the Act n^o 8,989 of February 24, 1995.

Art. 78. (VETADO)

Art. 79. They are revoked:

I - the § § 1^o and 3^o to 8^o of the art. 32, the art. 34, the § § 1^o to 4^o of the art. 35, the § § 1^o and 2^o of the art. 37, the arts. 38 and 41, the § 8^o of the art. 47, the § 2^o of the art. 49, the single paragraph of the art. 52, the inciso II of the art caput. 80, the art. 81, the § § 1^o, 2^o, 3^o, 5^o, 6^o and 7^o of the art. 89 and the single paragraph of the art. 93 of Law n^o 8,212, of July 24, 1991;

II-o art. 60 of the Law n^o 8,383, of December 30, 1991;

III-the single paragraph of the art. 133 of Law n^o 8,213, of July 24, 1991;

IV-the art. 7^o of the Law n^o 9,469, of July 10, 1997;

V-the single paragraph of the art. 10, the § § 4^o to the 9^o of the art. 11 and the single paragraph of the art. 14 of the Law n^o 10,522, of July 19, 2002;

VI-the single paragraph of the art. 15 of the Decree n^o 70,235, of March 6, 1972;

VII-o art. 13 of the Law n^o 8,620, of January 5, 1993;

VIII-os § § 1^o, 2^o and 3^o of the art. 84 of the Decree-Law n^o 73, of November 21, 1966;

IX-the art. 1^o of Law n^o 10,190, of February 14, 2001, in the part where it alters the art. 84 of the Decree-Law n^o 73, of November 21, 1966;

X-o § 7^o of the art. 177, the inciso V of the art caput. 179, the art. 181, the inciso VI of the art caput. 183 and the incisos III and IV of the art caput. 188 of the Law n^o 6,404, of December 15, 1976;

XI-from the installation of the Administrative Council of Fiscal Resources:

a) the Decree n^o 83,304, of 28 of March 1979;

b) the Decree n^o 89,892, of July 2, 1984; and

c) o art. 112 of the Law n^o 11,196, of November 21, 2005;

XII-o § 1^o of the art. 3^o of the Law n^o 9,718, of November 27, 1998;

XIII-the inciso III of the caput of the art. 8^o of the Law n^o 6,938, of August 31, 1981; and

XIV-the inciso II of the § 2^o of the art. 1^o of Law n^o 9,964, of April 10, 2000.

Art. 80. This Act comes into force on the date of its publication.

Brasilia, May 27, 2009; 188^the of Independence and 121^o of the Republic.

LUIZ INÁCIO LULA DA SILVA

Tarso Genro

Guido Mantega

Reinhold Stephanes

Jose Antonio Dias Toffoli