DECREE NO. 5,602, OF December 6, 2005.

Regulaments the Digital Inclusion Program instituted by the Law no 11,196, November 21, 2005.

THE PRESIDENT OF THE REPUBLIC, in the use of the assignment that gives him the art. 84, inciso IV, of the Constitution, and with a view to the provisions of § 1st Art. 28 of the Law no 11,196, of November 21, 2005,

DECRETA:

Art. 1st Ficam reduced to zero the aliquots of the Contribution to the PIS/PASEP and COFINS incidents on gross revenue arising from the sale, the retail, of:

I-units of digital processing sorted out in the 8471.50.10 IPI-TIPI Incidence Table code;

II-automatic data processing machines, digital, portable, of weight less than three and a half kilos, with screen (écran) of upper area one hundred and forty squared centimetres, classified under codes 8471.30.12, 8471.30.19 or 8471.30.90 of TIPI;

III-automatic data processing machines, presented in the form of systems of the TIPI code 8471.49, containing, exclusively:

a) a digital processing unit ranked in code 8471.50.10;

b) a monitor (output unit per video) sorted into code 8471.60.7;

c) a keyboard (input unit) sorted into code 8471.60.52; and

d) a mouse (input unit) sorted into code 8471.60.53;

IV-keyboard (input unit) and mouse (input unit) sorted, respectively, in the codes 8471.60.52 and 8471.60.53 of TIPI, when sold together with digital processing unit with the characteristics of inciso I.

Paragraph single. The provisions of this article also apply to sales carried out for:

I-organs and entities of the Federal Public Administration, State or Municipal and the Federal District, direct or indirect;

II-foundations instituted and maintained by the Public Power and the remaining organizations under the direct or indirect control of the Union, of the States, of the Municipalities or of the District Federal;

III-legal persons of private law; and

IV-mercantile renting societies (leasing).

Art. 2º For the effects of the reduction to zero of the Contribution aliquots for the PIS/PASEP and COFINS of that treats the art. 1st, the value of sale, retail, will not be able to exceed:

I-R$ 2,000.00 (two thousand real), in the case of the inciso I of the art caput. 1o;

II-R$ 3,000.00 (three thousand reais), in the case of the inciso II of the art caput. 1o;

III-R$ 2,500.00 (two thousand and five-hundred reais), in the case of systems containing digital processing unit, monitor, keyboard and mouse from which it treats the inciso III of the art caput. 1o; and

IV-R$ 2,100.00 (two thousand and one hundred reais), in the case of joint sale of unit of digital processing, keyboard and mouse, in the form of the inciso IV of the art caput. 1º.

Art. 3º In the sales effected in the form of the art. 1st of this Law does not apply to withholding the source of the Contribution to the PIS/PASEP and the COFINS to which the art relates. 64 of the Law no 9,430, of December 27, 1996, and the art. 34 of the Law no 10,833, of December 29, 2003.

Art. 4º This Decree enters in effect on the date of its publication.

Art. 5º It is revoked the Decree in the 5,467, of June 15, 2005.

Brasilia, December 6- 2005; 184th of the Independence and 117th of the Republic.

LUIZ INACIO LULA DA SILVA

Antonio Palocci Filho