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Decree No. 6687, Of 11 December 2008

Original Language Title: Decreto nº 6.687, de 11 de Dezembro de 2008

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DECREE NO. 6,687, OF December 11, 2008.

Altera the Incidence Table of the Industrialized Products-TIPI, approved by Decree no 6,006, of December 28, 2006, and gives other arrangements.

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

DECRETA:

Art. 1o Ficam changed to the percentage indicated in Annex I the Excise aliquots of Industrialized Products-IPI, incidents on the products classified in the related codes, as per the Incidence Table of the Industrial Products Industrialized Products-TIPI, approved by Decree no 6,006, of December 28 of 2006.

Art. 2o TIPI's NC Supplementary Note (87-2), goes on to invigorate with the essay given by Annex II.

Art. 3o The distributors of which treats the Law no 6,729, of 28 of November 1979, you will be able to file the return to the producer of the new vehicles that it treats this Decree, existing in its stock and not yet traded until December 12, 2008, upon issuance of a return tax note.

§ 1o Of the tax return note should the expression appear?Tax Note issued in the terms of the art. 3o of Decree no 6,687, of December 11, 2008.

§ 2o The producer must record the return of the vehicle in its stock, by effecting the due tax and accounting records, and promote fiche exit to the same dealership with the use of the current aliquot at the time of issuance of the tax note.

§ 3o The fictional devolution that treats the caput enlists for the producer right to credit pertaining to IPI that focused on the effective exit of the vehicle to the dealership.

§ 4o Does the producer make the record of the tax bill of the new billing the expression?Tax Note issued in the terms of the art. 3o of Decree no 6,687, of December 11, 2008, regarding the Fiscal Note of Return no ....?

Art. 4o This Decree comes into effect on the date of its publication, producing effects from December 15, 2008 to March 31, 2009.

Single paragraph. From 1the of April 2009, the previously beholdant aliquots become reinstated.

Brasilia, December 11, 2008; 187the of Independence and 120o of the Republic.

LUIZ INÁCIO LULA DA SILVA

Guido Mantega