DECREE NO. 3,793, OF April 19, 2001 (*)

Regulates the reduction of the aliquot of income tax incident on remittances, to the outside, in the terms of art. 9º of the Provisional Measure No. 2.062-64, of March 27, 2001.

O VICE PRESIDENT OF THE REPUBLIC, in the exercise of the post of President of the Republic, using the assignment that gives him the art. 84, inciso IV, of the Constitution, and with a view to the provisions of the art. 9º of the Provisional Measure No. 2.062-64, of March 27, 2001,

DECRETA:

Art. 1º For the purposes of applying the reduction to zero of the aliquot of the income tax, in the established hypotheses in the art. 9º of the Provisional Measure No. 2.062-64 of March 27, 2001, the person concerned shall forward, in advance of thirty days ' notice of the effect of the shipment, application to the Foreign Trade Office of the Ministry of Development, Industry and Foreign Trade, containing:

I-description of the export products;

II-invoice pro forma; and

III-prediction and description of the expendities to be carried out, properly justified.

§ 1º In the application hypothesis presented through organizers of fairs, associations or entities resembling, the information referred to in the caput should be discriminated against by interested.

§ 2º In the case of the preceding paragraph, it should be appended to the express declaration application, of each person concerned, giving up to plead the benefit individually.

Art. 2º The shipment in the conditions referred to in the previous article will be effected by presentation, by the person concerned, to the negotiator bank of the foreign exchange, of the corresponding authorization expedited by the Foreign Trade Office.

Art. 3º The beneficiary of the reduction of the aliquot is expected to substantiate, before the Foreign Trade Registry, the expenses incurred, upon presentation of the respective documentation.

§ 1º The substantiation referred to in the caput will be effected within the sixty term days, counted from the date of shipment, and should be accompanied by voucher, issued by the Brazilian diplomatic representation in the country of the realization of the event, of the effective participation of the person concerned.

§ 2º The defulfillment of the willing in this article:

I-will force the person concerned to collect the income tax, plus fine and moratory interest rate;

II-will entail the impediment to the use of the benefit while not regularized the situation of the interested;

III-will be communicated to the Registry of the Federal Revenue Ministry of the Ministry of Finance, by the Foreign Trade Office, within ten days of the closing date for the attestation of the expenses or the decision that will be deliberated by its non-acceptance.

Art. 4º The Foreign Trade Office and the Registry of the Federal Revenue Office will edit, within their respective competences, the complementary standards required by the execution of the provisions of this Decree.

Art. 5º This Decree comes into force on the date of your publication.

Brasilia, April 19- 2001; 180º of Independence and 113 ° of the Republic.

MARCO ANTONIO DE OLIVEIRA MACIEL

Pedro Malan

Benjamin Benzaquen Sicdictator