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Provisional Measure No. 2,093-20, Of 27 December 2000

Original Language Title: Medida Provisória nº 2.093-20, de 27 de Dezembro de 2000

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PROVISIONAL MEASURE NO. 2.093-20, OF December 27, 2000.

Dislays on the restoration of the career audit of the National Treasury and organization of the Auditoria-Fiscal Career of the Social Security and the Auditoria-Fiscal Career.

THE PRESIDENT OF THE REPUBLIC, in the use of the assignment that gives you the art. 62 of the Constitution, adopts the following Provisional Measure with force of law:

Art. 1º This Interim Measure has on the restructuring of the Career Audit of the National Treasury that it treats the Decree-Law No. 2,225 of January 10, 1985, and the organization of the Auditoria-Fiscal Career of Social Security and career Auditoria-Fiscal of Work

Art. 2º the positions of auditor-tax officer of the federal revenue, of the federal auditor general's revenue technician and auditor-tax officer of the work are grouped into classes, A, B, C and Special, comprising, the first two, five standards, and, the last two, four patterns in the form of the Annexes I and II.

Art. 3º The ticket in the posts of which it treats the previous article will be in the initial standard of the respective post, by public tender of evidence, requiring superior course, or equivalent, completed, observed the requirements set out in the relevant legislation.

§ 1º The contest referred to in the caput can be carried out by areas of specialization.

§ 2º for investiture in the post of Auditor-fiscal of Labour in the areas of specialization in safety occupational medicine will be required to substantiate the respective professional capacity-building at the graduate level, officially recognized.

Art. 4º The development of the server in the careers of which it treats this interim Measure will occur upon functional progression and promotion.

§ 1º For the purposes of this interim measure, functional progression is the pass-through of the server to the maturity pattern immediately higher immediately within a same class, the promotion, the server pass of the last standard of a class to the first of the class immediately higher.

§ 2º Functional progression and promotion will observe requirements and conditions set in regulation.

§ 3º The probationary-stage server will be object of specific evaluation, at the end of which, if confirmed in the post will get the progression to the immediately superior standard of the starting class, vehementing it, during that period, the functional progression.

Career Audit of the National Treasury

Art. 5º The career audit of the national treasury of which it treats Decree-Law No. 2,225, 1985, becomes the Career Audit of the Federal-ARF Revenue Office.

Paragraph single. Due to the provisions of this article, the posts of Auditor-tax of the national treasury and national treasury technician go on to denominate themselves, receptively, auditor-tax officer of the federal revenue and technical revenue manager.

Art. 6º are attributions of the occupants of the office of auditor-federal revenue, in the exercise of the competence of the federal revenue office, with respect to the tributes and the contributions it administered:

I-in deprivative character:

a) constitute upon launch, the tax credit;

b) elaborate and profer decisions in administrative-fiscal process, or of them to participate, as well as in relation to restitution and recognition processes of tax benefit;

c) perform surveillance procedures, including those relating to the customs control, objecting to verifying compliance with the tax obligations by the taxable person, practicing all the acts defined in the specific legislation, including those concerning the seizure of merchandise, books, documents and resembling;

d) proceed to the guidance of the taxable person in the application of the tax legislation, through normative acts and solution of queries;

e) overseeing the orientation activities of the passive subject effected through normative acts and solution of queries;

II-in general character, the remaining activities inherent in the competence of the Registry of the federal revenue

§ 1º The executive power will be able, among the activities of which it treats inciso II, to commit its exercise in character deprivative to the auditor-tax officer of the federal revenue.

§ 2º Incumbent on the federal revenue technician assist the tax Auditor of the federal revenue from the exercise of his assignments.

§ 3º The Power executive, noted the willing in this article, will have on the assignments, the auditor-tax positions of the federal revenue and the federal revenue technician.

Auditoria-Fiscal Career of Social Security

Art. 7º the positions of Tax Contributions Provided, from the Group-Tributation Fundraising and Surveillance, of which it treats art. 2º of Law No. 5,645 of December 10, 1970, go on to denominate Auditor-Tax of the Welfare, Social-AFPS.

Art. 8º Are assignments of the occupants of the office of Auditor-Fiscal of Social Security, concerning the contributions administered by the National Insurance Institution Social-INSS:

I-in deprivative character:

a) perform auditing and surveillance objectionable to compliance with Social Security legislation concerning the contributions administered by the INSS to launch and construct the corresponding established credits;

b) effecting the Infringement Self lavrature when you see the occurrence of the legal obligation's and the Self-seizure and Guard of documents, materials, books and assorted, for verification of the existence of fraud and irregularities;

c) examine the accounting for companies and the taxpayer in general, not by applying to them the provisions of arts 17 and 18 of the Commercial Code;

d) judge the administrative proceedings of impugation presented against the constitution of credit provided;

e) recognizing the right to restitution or compensation of payment or undue pick-up of contributions;

f) audit the fundraising network as to the receipt and repass of the contributions administered by the INSS;

g) overseeing the orientation activities to the taxpayer effected through of electronic media, telephone and tax planing;

h) proceed to audit and surveillance of the entities and funds of the Social Security schemes themselves, when there is delegation from the Ministry of Welfare and Social Assistance to the INSS for that purpose;

II-in general character, the remaining activities inherent in the competences of the INSS.

§ 1º The executive branch will be able to, among the activities of which it treats inciso II, commit its exercise in character deprivative, to the Auditor-Fiscal of Social Security.

§ 2º The Executive Power, observed the willing in this article will have on the assignments of the posts of Auditor-Fiscal of Social Welfare.

Career Auditoria-Fiscal work

Art. 9º the Auditoria-Fiscal career of the work will be composed of positions of Auditor-Fiscal work

§ 1º It is that forty weekly hours the work journey of the members of the Auditoria-Fiscal career of Labour not if they apply to the work journey to which and refers to art. 1º, caput and § 2º, of law No. 9,436, of February 5, 1997, and no longer if admitting to the perception of two basic maturities.

§ 2º The current occupants of the job of Physician of Labour who choose to remain in the current situation should do so, in an irredeemable manner, by September 30, 1999, by staying, in this case, in the endangered picture.

Art. 10 are transformed into office of auditor-tax officer of the work in the career Auditoria-Fiscal work the following effective positions of the permanent framework of the Ministry of Labour and Employment:

I-fiscal of the work;

II-Social Assistant in charge of the supervision of the work of the woman and the minor;

III-Engineers, entrusted with the safety watchdog at work;

IV-Physician of the Work, in charge of the surveillance of the salubrity conditions of the work environment;

Art. 11. The occupants of the office of Auditor-Fiscal Labour have for assignments to ensure, in the entire national territory:

I-the application of legal and regulatory devices of a labor nature and related to safety and occupational medicine;

II-the verification of the records in Labor and Social Security-CTPS, aiming at the reduction of the indices of informalities;

III-the verification of the pick-up of the service time guarantee fund -FGTS objectivating maximize the fundraising indexes;

IV-the fulfillment of agreements, conventions and collective bargaining agreements concluded between employees and employers;

V- respect to the agreements, treaties and international conventions of which Brazil is a signatory;

Paragraph single. The specified assignments of the occupants of the posts referred to in the caput of this article according to the vocational training and the specialization required depending on the matter to be scrutinised, will be defined and act of the Executive Power.

Remuneration of the Carreiras

Art. 12. It becomes extinct the Variable Additional Consideration of which it treats the art. 5º Law No. 7,711 of December 22, 1988, due to the occupants of the Cargos of the Career Audit of the National Treasury.

Art. 13. The members of the Auditoria-Fiscal career of Social Security and Career Tax Audit do not make jus at the perception of Stimulation of Stimulus to Surveillance and Fundraising-GEFA, created by the Decree-Law No. 2,371, of 18 of november 1987.

Art. 14. The members of the Carreiras of which it treats this Provisional Measure do not make jus the Perception of the Activity Gratification of which it treats the Delegated Law No. 13, of August 27, 1992.

Art. 15. It becomes instituted the Gratification of Tax Activity Performance-GDAT, due to the members of the Career Audit of the Federal Revenue, Career Auditoria-Fiscal of Social Security and Career Auditoria-Fiscal of Labour, in the percent of up to fifty percent, incident on the basic server maturity.

§ 1º The GDAT will be assigned depending on the effective performance of the server, as well as set fundraising targets and surveillance results, in the form established in the act of the Executive Power.

§ 2º Up to twenty percentage points of the GDAT will be assigned in function of the scope of the fundraising targets and results of supervision.

§ 3º While the provisions of the preceding paragraphs are not regulated, the GDAT will correspond to thirty percent of the basic salary.

§ 4º Will be ninety days, Counted as of July 30, 1999, the deadline for forwarding to the Civil House of the Presidency of the Republic of GDAT's draft regulations, halting the payment of the percentage provided for in the preceding paragraph if this does not occur.

§ 5º The provisions of this article do not apply to retirements and pensions granted until June 30 of 1999 the servers of the Federal Revenue Audit Career and, until July 30, 1999, the servers of the Auditoria-Fiscal Career of Social Security and Career Auditoria-Fiscal of Labor.

§ 6º For retirements and pensions granted after the dates referred to in the preceding paragraph, the GDAT will be calculated on the basis of the average of the value paid in the last twelve months of effective exercise.

§ 7º The members of the Carreiras referred to in the caput of this article, who do not find themselves in the effective exercise of the activities inherent in the respective Carrier, will only do jus à GDAT:

I-when yielded to the Presidency or Vice Presidency of the Republic, calculated on the basis of the same valid rules as if they were in exercise in the ceding organ;

II-when yielded to organs or entities of the Federal Executive Power distinct from the nominees in the previous inciso, as follows:

a) the servers vested in charge in committee of Special Nature and the Group-Direction and Assessments Superiors, DAS 6 or DAS 5, or equivalents, will perceive GDAT as per willing in the inciso I of this paragraph;

b) the servers that do not find themselves in the conditions referred to in the preceding paragraph shall notice GDAT, by predetermined by the ceding body, calculated on the basis of thirty percentage points of the ceiling that they would be jus, if they were in their lottation body, leaving to perceive it if they were exhausted the deadline in question without having returned to the respective body;

III-when in exercise in the Ministries of Welfare and Social Care or Employment and Employment and Linked Entities, at the Federal Revenue Office and the Taxpayers Boards of the Ministry of Finance, respectively, calculated as disposed of in the inciso I of this paragraph;

IV-the institutional evaluation of the server referred to in the inciso I of this paragraph will match the same percentage to which it would do jus if in exercise in the vendor unit.

§ 8º Until the first performance evaluation is processed, the newly appointed server will receive, in relation to the GDAT's share corresponding to its individual assessment, fifteen percentage points of its basic salary.

Art. 16. The maturity values of the Auditoria-Fiscal positions of the Federal Revenue, Auditor-Fiscal of Social Security and Auditor-Fiscal Labour are the constants of Annex III and those of the post of National Treasury Technician are transposed, as of 1º of July 1999, in the form of the Annexes V and VI.

§ 1º The occupants of the positions of Fiscal of Pension contributions; Labour Tax; Social Assistant, in charge of the supervision of the work of the woman and the minor; Engineers, in charge of occupational safety supervision; and Physician of Labour, in charge of the audit of the salubrity conditions of the work environment are transposed, from 1º to August 1999, in the form of Annex V.

§ 2º Constated the reduction of remuneration arising from the transposition of which it treats this article, the difference will be paid for nominally identified personal advantage, to be absorbed on the occasion of development in the Carrier.

Art. 18. The ticket in the posts of Auditor-Fiscal of the Federal Revenue, Auditor-Fiscal of Social Security and Auditor-Fiscal of the Work of those approved in tender, the edital of which has been published until June 30, 1999, will exceptionally give in the class B, standard V.

Art. 19. The provisions of this Provisional Measure to retirements and pensions apply, remaining the provisions of § 5º of the art. 15.

Single paragraph. Ascertained the reduction of orderings or pension arising from the application of the provisions of this Provisional Measure, the difference shall be paid by title of nominally identified personal advantage.

Art. 20. The legal regime of the Carreiras referred to in this Provisional Measure is solely that of Law No. 8,112 of December 11, 1990 and its subsequent amendments.

Art. 21. They are convalidated the acts practiced on the basis of the Provisional Measure No. 1.971-19, of December 21, 2000.

Art. 22. This Interim Measure shall come into force on the date of its publication.

Art. 23. The art is revoked. 5º of Law No. 7,711 of December 22, 1988 and the Provisional Measure No. 1.971-19, of December 21, 2000.

Brasilia, December 27, 2000; 179º of Independence and 112º of the Republic.

Fernando henrique cardoso

Pedro Malan

Francisco Dornelles

Martus Tavares

Waldeck Ornélas

ANNEX I

Careers Audit of the Federal Revenue, Audits-Social Security Tax and Auditoria-Fiscal of Work

Cargos structure

NEW SITUATION

Careers Audit of the Federal Revenue, Auditor-Social Security Tax and Auditoria-Fiscal of Work

Cargo

Standard

Class

IV

Auditor-Fiscal

III

Special

Da

II

Federal revenue

I

IV

Auditor-Fiscal

III

C

Da

II

Social Security

I

V

Auditor-Fiscal do

IV

Work

III

B

II

I

V

IV

III

A

II

I

ANNEX II

Careers Audit of the Federal Recipe

Structure of Cargos

NEW SITUATION

Carreiras Audit of the Federal Recipe

Cargo

Default

Class

IV

III

Special

II

I

IV

III

C

II

Technical

I

Da

V

Federal revenue

IV

III

B

II

I

V

IV

III

A

II

I

ANNEX III

Careers Audit of the Federal Revenue, Audits-Social Security Tax and Auditoria-Fiscal of Work

Table of Ventiments

Cargo

Class

Auditor-Fiscal

Special

Standard

Value (in R$)

Da

IV

4.720, 16

Federal revenue

III

4,582.68

II

4.449, 20

Auditor-Fiscal

C

I

4.319, 62

Da

IV

3,962.95

Social Security

III

3.847,52

II

3.735, 46

Auditor-Fiscal do

I

3,626.66

Work

B

V

3.327, 21

IV

3.230, 30

III

3,136.22

II

3.044, 87

I

2.956, 18

A

V

2,712.10

IV

2.633, 10

III

2.556, 41

II

2,481.95

I

2.409, 66

ANNEX IV

Career Audit of the Federal Recipe

Table of Venciments

Cargo

Class

Standard

Value (in R$)

IV

1,936.76

Special

III

1.880, 35

II

1.825.58

I

1.772.41

IV

1.626,06

C

III

1.578, 70

II

1,532.72

Technician

I

1.488,08

Da

V

1.365, 21

Federal revenue

IV

1,325.45

B

III

1.286, 84

II

1.249, 36

I

1,212.97

V

1.112, 82

IV

1.080, 41

A

III

1,048.94

II

1.018, 39

I

988, 72

ANNEX V

Revenue Audit of the Revenue Federal, Auditoria-Fiscal of Social Security and Auditoria-Fiscal of Work

Transposition table

CURRENT SITUATION

NEW SITUATION

Cargo

Class

Standard

Standard

Class

Cargo

III

IV

A

II

Auditor-Fiscal

I

Auditor-Fiscal

Do

VI

III

Da

National Treasury

V

Federal Recipe

B

IV

Special

III

II

Fiscais de

II

Auditor-Fiscal

Contributions

I

Da

Previdionals

VI

I

Welfare

V

Social

Labour Fiscal,

C

IV

Social Assistant,

III

IV

Engineer and

II

Auditor-Fiscal

Work methods

I

Do

(as described

V

III

C

Work

no art. 11 of this PM)

IV

D

III

II

II

I

I

V

IV

III

B

II

I

V

IV

III

A

II

I

ANNEX VI

Carreira Audit of the Federal Revenue

Transposition table

Career Audit of the National Treasury

Carreira Audit of the Federal Revenue

CURRENT SITUATION

NEW SITUATION

Cargo

Class

Standard

Standard

Class

Cargo

III

IV

A

II

I

VI

V

III

B

IV

III

Special

II

I

II

VI

V

C

IV

Technician

Technician

III

I

Da

Do

II

Federal revenue

National Treasury

I

V

IV

IV

D

III

II

I

C

III

II

I

V

IV

III

B

II

I

V

IV

III

A

II

I

Attachment (s)