PROVISIONAL MEASURE NO. 135, OF October 30, 2003.

Changes the Federal Tax Legislation and gives other arrangements.

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

CHAPTER I

OF THE NON-CUMULATIVE COLLECTION OF THE COPURPOSES

Art. 1º The Contribution to the Funding for Social Security-COFINS, with the non-cumulative incidence, has as a fact generator the monthly billing, thus understood the total revenues earned by the legal person, regardless of their denomination or classification accounting.

§ 1º For the purpose of the provisions of this article, the total revenue comprises the gross revenue from the sale of goods and services in the operations on own account or alheia and all the other revenues earned by the legal person.

§ 2º The basis of calculating the contribution is the value of the billing, as defined in the caput.

§ 3º Do not integrate the calculation basis to which this article relates, the revenue:

I-exempted or not achieved by the incidence of the contribution or subject to zero aliquot;

II-non-operational, arising from the sale of immobilized asset;

III-earned by the legal person reseller, in the resale of goods in respect of which the contribution is required of the seller company, in the condition of tax surrogate;

IV-of sale of the products of which they treat the Laws in the 9,990, of July 21, 2000, 10,147, of December 21, 2000, 10,485, of July 3, 2002, and 10,560, of November 13, 2002, or any others subjected to the monophasic incidence of the contribution;

V-referring to:

a) cancelled sales and unconditional discounts granted;

b) reversal of provisions and recoveries of credits downloaded as loss, which no represent ingress of new revenue, the positive result of the valuation of investments by net worth value and the profits and dividends derived from investments assessed by the acquisition cost, which have been computed as revenue.

Art. 2º For determination of the value of COFINS will apply, on the basis of ascertained calculation as per the provisions of the art. 1º, the aliquot of 7.6%.

Art. 3º Of the value ascertained in the art form. 2º the legal person will be able to discount credits calculated in relation to:

I-goods purchased for resale, except in respect of the goods and the products referred to in the incisos III and IV of § 3º of the art. 1º;

II-goods and services, used as an insume in the provision of services and in the production or manufacture of goods or products intended for sale, inclusive of fuels and lubricants;

III -electrical energy consumed in the establishments of the legal person;

IV-rentals of buildings, machinery and equipment, paid to the legal person, used in the activities of the company;

V- financial expenses arising from loans, financing and the value of the contravements of legal person's mercantile lease operations, except from optant by the Integrated Tax Payment System and Contributions of the Microenterprises and Small Businesses-SIMPLE;

VI-machinery, equipment and other goods incorporated into the immobilized asset acquired for use in the production of goods for sale, or in the provision of services;

VII-buildings and benefactions in own or third-party real estate, used in the activities of the company;

VIII-goods received in return, whose sales revenue has integrated billing of the month or previous month, and taxed as per the provisions of this Interim Measure.

§ 1º The credit shall be determined upon the application of the foreseen aliquot in the art. 2º on the value:

I-of the items mentioned in the incisos I and II of the caput, acquired in the month;

II-of the items mentioned in the incisos III a V of the caput, incurred in the month;

III-of the depreciation and amortization charges of the goods mentioned in the incisos VI and VII of the caput, incurred in the month;

IV-of the goods mentioned in the inciso VIII of the caput, returned in the month.

§ 2º Will not give a right to credit the value of labor pays the physical person.

§ 3º The right to credit applies exclusively in relation to:

I-to the goods and purchased services of legal person domiciled in the Country;

II-to the costs and expenses incurred, paid or credited to the legal person domiciled in the Country;

III-to the goods and services purchased and the costs and expenses incurred from the month in which the application of the provisions of this Provisional Measure is commented.

§ 4º The untapped credit in a given month may be in the months subsequent.

§ 5º Without prejudice to the harnessing of the credits ascertained in the form of this article, legal persons producing goods of animal or plant origin, classified in Chapters 2 a to 4, 8 a to 12 and 23, and in codes 01.03, 01.05, 0504.00, 0701.90.00, 0702.00.00, 0706.10.00, 07.08, 0709.90, 07.10, 07.12 a 07.14, 15.07 a, 15.07 a, 1515.2, 1516.20.00, 15.17, 1701.11.00, 20.09, 18.03, 1804.00.00, 1805.00.00, 20.09, 2101.11.10, 2101.11.10, 2101.11.10, 2101.11.10, 2101.11.10, 2101.11.10, 2101.11.10, 2101.11.10, 2101.11.10, 2101.11.10, 2101.11.10, 2101.11.10, 2101.11.10, 2101.11.10, 2101.11.10, 2101.11.10 all of the Mercosur-NCM Common Nomenclature, intended for human or animal nutrition, will be able to deduct from COFINS, due in each period of ascertaining, presumed credit, calculated on the value of the goods and services referred to in the inciso II of the caput of this article, acquired, in the same period, of physical persons residing in the Country.

§ 6º Regarding the presumed credit referred to in § 5º:

I-your amount will be determined upon application, on the value of the mentioned acquisitions, of aliquot corresponding to seventy per cent of that constant of the art. 2º;

II-the value of the acquisitions may not be higher than that which comes to be fixed, by kind of good or service, by the Office of the Federal Revenue Officer of the Ministry of Finance.

§ 7º In the hypothesis of the legal person subjecting itself to the non-cumulative incidence of COFINS, in relation to only part of its revenue, the credit shall be ascertained, exclusively, in relation to the costs, expenses and charges linked to those revenues.

§ 8º Observed the standards to be edited by the Registry of the Federal Revenue Officer, in the case of costs, expenses and charges linked to the revenue referred to in § 7º and those submitted to the Regime of cumulative incidence of this contribution, the credit shall be determined, at the discretion of the legal person, by the method of:

I-direct appropriation, including in relation to costs, by means of system of integrated and coordinated cost accounting with the deed; or

II-prorated rateio, applying to the costs, expenses and common charges the existing percentage ratio between the gross revenue subject to the non-cumulative incidence and total gross revenue, earned in each month.

§ 9º The method elected by the legal person for determination of credit, in the form of § 8º, will be applied consistently throughout the year-calendar and, likewise, adopted in the credit ascertaining relating to the contribution to the non-cumulative PIS/PASEP, observed the standards to be edited by the Registry of the Federal Revenue Office.

§ 10. The value of the credits ascertained in accordance with this article does not constitute gross revenue of the legal person, serving solely for deduction of the value due to the contribution.

Art. 4º The legal person who purchases real estate for sale or promote undertaking of dismemberment or lotting of land, real estate incorporation or building construction intended for sale, will use the credit regarding costs linked to the unit built or under construction, the be discounted in the form of the art. 3º, only from the effectivation of the sale.

§ 1º In the uncompleted real estate unit sale hypothesis, the legal person may use presumed credit, in relation to the budgeted cost of which it treats the legislation of the income tax.

§ 2º The presumed credit shall be calculated by applying the aliquot of which it treats the art. 2º on the value of the budgeted cost for completion of the work or improvement, adjusted by the exclusion of the values paid to the physical person, labor, social and pension charges, and of the goods and services, plus the incident tributes in the import, acquired from a physical or legal person resident or domiciled abroad.

§ 3º The credit to be discounted in the form of the caput and the assumed credit ascertained in the form of § 2º are to be used in the proportion of the revenue relative to the sale of the real estate unit, as per the receipt.

§ 4º Occurring modification of the value of the budgeted cost, prior to the termination of the work or improvement, in the hypotheses foreseen in the income tax legislation, the new budgeted value should be considered for the purpose of the provisions of § § 2º and 3º.

§ 5º The legal person who uses the presumed credit that it treats this article will determine, on the date of the completion of the work or improvement, the difference between the budgeted cost and the effectively carried out, ascertained in the form of the income tax legislation, with the adjustments provided for in § 2º:

I-if the cost realized lower than the budgeted cost, by more than fifteen percent of this, it will be considered as postergada the incident contribution on the difference;

II-if the cost realized is lower than the budgeted cost, by up to fifteen percent of this, the incident contribution on the difference will be due from the date of completion, without legal accruals;

III-if the cost realized is higher than the budgeted cost, the legal person will be entitled to the credit corresponding to the difference, in the period of ascertaining in which the conclusion occurs, without accruals.

§ 6º The difference in cost referred to in § 5º shall be, in the period of ascertainment in which the completion of the work occurs or improvement, added, or subtracted, as the case may be, in the calculation of the credit to be discounted in the form of the art. 3º, owing still, in relation to the contribution deemed to be postergada, in accordance with the inciso I, the accruals regarding interest of late payment and fine, of mora or of trade, calculated in the form of the legislation governing the collection of the contribution shall be collected does not pay.

§ 7º If the sale of uncompleted real estate unit occurs before the COFINS ascertained in the form of the art. 2º, the budgeted cost may be calculated on the date of commencement of that ascertaining, for effect of the provisions of § § 2º and 3º, observed, as to the costs incurred to that date, the provisions of § 4º of the art. 12.

§ 8º The provisions of this article shall not apply to sales prior to the Provisional Measure No. 2,221, of September 4, 2001.

§ 9º The credits regarding units real estate received in devolution, calculated with observance of the provisions of this article, will be starved on the date of the disclaimer of the business.

Art. 5º The taxpayer of COFINS is the legal person who auctions the recipes referred to in art. 1º.

Art. 6º COFINS will not focus on the revenues arising from the operations of:

I-export of goods to the outside;

II-provision of services for physical or legal person domiciled abroad, with payment in convertible currency;

III-sales to the exporting commercial enterprise with the specific end of export.

§ 1º In the hypothesis of this article, the seller legal person will be able to use the credit ascertained in the form of the art. 3º, for the purposes of:

I-deduction of the value of the contribution to be collected, arising from the remaining transactions in the internal market;

II-compensation with own debits, vanquished or vincende, relating to tributes and contributions administered by the Registry of the Federal Revenue Office, observed the specific legislation applicable to the matter.

§ 2º The legal person who, by the end of each quarter of the calendar year, does not you can use the credit for any of the forms provided for in § 1º, you will be able to request your mishandled for cash, observed the specific legislation applicable to the matter.

§ 3º The provisions of § § 1º and 2º apply only to the credits ascertained in relation to costs, expenses and charges linked to the export revenue, noted the provisions of § § 8º and 9º of the art. 3º.

§ 4º The right to use credit in accordance with § 1º does not benefit the exporting commercial enterprise that has procured goods with the intended end in the inciso III of the caput, becoming vetted, in this hypothesis, the ascertaining of credits linked to export revenue.

Art. 7º In the case of construction by employment or supply at the predetermined price of goods or services, contracted by legal person of law public, public company, mixed economy society or its subsidiaries, the legal person opting for the scheme provided for in the art. 7º of the Act No 9,718 of November 27, 1998, will only be able to use the credit to be discounted in the form of the art. 3º, in the proportion of the revenues effectively received.

Art. 8º The incident contribution in the contract hypothesis, with an execution term of more than one year, of construction by endeavor or supply, the predetermined price, of goods or services to be produced, will be calculated on the revenue ascertained in accordance with the recognition criteria adopted by the income tax legislation, provided for the kind of operation.

Single paragraph. The credit to be discounted in the form of the art. 3º, it can only be used in the proportion of the revenue recognized under the caput.

Art. 9º The exporting commercial company that there is purchased goods from another legal person, with the end export specific to the outside, which, within one hundred and eighty days, counted from the date of issuance of the tax bill by the seller, do not substantiate your shipment to the outside, will be subject to payment of all taxes and contributions that are no longer paid by the seller company, plus interest from late payment and fine, of mora or of trade, calculated in the form of the legislation governing the collection of the unpaid tribute.

§ 1º For the purpose of the willing in this article, the deadline for payment is considered to be due on the date on which the seller company should do so, if the sale there was to be effected to the domestic market.

§ 2º In the payment of the said tributes, the the exporting commercial company will not be able to deduct, from the amount owed, any value for the Industrialized Products-IPI or COFINS Tax credit title, arising from the acquisition of the goods and services object of the incidence.

§ 3º The Company shall also pay, also, the taxes and contributions due in sales to the domestic market, if in any way it has disposed of or used the goods.

Art. 10. They remain subject to the standards of COFINS legislation, previously beholsable to this Provisional Measure, not by applying to the provisions of the arts. 1º to 8º:

I-the legal persons referred to in § § 6º, 8º and 9º of the art. 3º of the Act in the 9,718, of 1998, and in the Law no 7,102 of June 20, 1983;

II-the legal persons taxed by the income tax on the basis of the presumed or arbitrated profit;

III-the legal persons opting for the SIMPLE;

IV-the legal persons immune to taxes;

V-the public bodies, the federal, state and municipal public foundations, and the foundations the creation of which has been authorized by law, referred to in art. 61 of the Act of the Transitional Constitutional Provisions of the Constitution;

VI-the cooperative societies;

VII-the revenues arising from the operations:

a) referred to in the inciso IV of § 3º of the art. 1º;

b) subject to the tax replacement of COFINS;

c) referred to in art. 5º of the Act No 9,716 of November 26, 1998;

VIII-the revenue arising from the provision of telecommunications services;

IX-the revenue arising from the provision of services of the journalistic and sound broadcasting companies and sounds and images;

X-the recipes submitted to the special taxation scheme provided for in the art. 47 of the Law no 10,637, of December 30, 2002.

Art. 11. The contribution of which treats art. 1º is to be paid until the last working day of the first fortnight of the subsequent month to the occurrence of the generator fact.

Art. 12. The contributing legal person of COFINS, submitted to the ascertaining of the value due in the form of the art. 3º, shall be entitled to discount corresponding to the opening stock of the goods from which they treat incisees I and II of that same article, acquired from legal person domiciled in the Country, existing on the date of commencement of the incidence of this contribution of agreement with this Provisional Measure.

§ 1º The assumed credit amount will be equal to the result of the application of the percent of three percent over the value of the stock.

§ 2º The assumed credit calculated according to § 1º will be used in twelve monthly, equal and successive installments from the date referred to in the caput of this article.

§ 3º The provisions of the caput also apply to the stocks of finished goods and in elaboration.

§ 4º The legal person referred to in art. 4º that, before the effective start date of the non-cumulative incidence of COFINS, has incurred costs with real estate unit built or under construction, may calculate credit presumed, on that date, observed:

I-in the calculation of the credit shall be applied for the percentage provided for in § 1º on the value of goods and services, inclusive of fuels and lubricants, acquired from legal persons domiciled in the Country, used as an insume in the construction;

II-the value of the assumed credit ascertained in the form of this paragraph shall be used in the proportion of the revenue relating to the sale of the real estate unit, to the extent of the receipt.

§ 5º The person legal that, taxed on the basis of the profit presumed or opting by the SIMPLE, to be taxed on the basis of actual profit, in the hypothesis of subjecting itself to the non-cumulative incidence of COFINS, will be entitled to the use of the presumed credit in the form provided for in this article, calculated on the opening stock, duly substantiated, on the date of the change of the taxation regime adopted for the purposes of the income tax.

§ 6º The goods received in return, taxed before the commencement of the application of this Provisional Measure, or the change of the taxation regime of which it treats § 5º, shall be considered as the members of the opening stock referred to in the caput, and the credit shall be used in the form of § 2º from the date of the return.

Art. 13. The harness of credit in the form of § 4º of the art. 3º, from art. 4º and of § § 1º and 2º of the art. 6º, well so of § 2º and inciso II of § 4º and § 5º of the art. 12, it will not see any monetary update or incidence of interest on the respective values.

Art. 14. The provisions of the Laws in the 9,363, of December 13, 1996, and 10,276, of September 10, 2001, do not apply to the legal person submitted to the ascertaining of the value due in the form of the arts. 2º and 3º of this Provisional Measure and of the arts. 2º and 3º of the Law no 10,637, from 2002.

Art. 15. It applies to the contribution to the non-cumulative PIS/PASEP of which it treats the Act in the 10,637, of 2002, the provisions of the inciso I of § 3º of the art. 1º, in the incisos VI and VII of the caput and § 10 of the art. 3º, in § § 3º and 4º of the art. 6º and in the arts. 7º and 8º.

Art. 16. The willing in the art. 4º and in § 4º of the art. 12 applies from 1º January 2003, to the contribution to the non-cumulative PIS/PASEP, of which it treats the Act No 10,637, from 2002, with observance of the aliquots of 1.65% and 0.65% in relation to ascertaining in the form of the said articles, respectively.

Single paragraph. The treatment envisioned in the inciso II of the art caput. 3º and in § § 5º and 6º of the art. 12 also applies to the contribution to the non-cumulative PIS/PASEP in the form and from the target date in the caput.

CHAPTER II

OF OTHER PROVISIONS RELATING TO TAX LEGISLATION

Art. 17. The art. 74 of the Law no 9,430 of December 27, 1996, as amended by art. 49 of Law No. 10,637, of 2002, passes the vigour with the following essay:

" Art. 74 ..................................................................................

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§ 3º In addition to the hypotheses provided for in the specific laws of each tribute or contribution, they shall not be able to be the object of compensation upon delivery, by the taxable person, of the declaration referred to in § 1º:

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

III-the debits concerning tributes and contributions administered by the Registry of the Federal Revenue Office that have already been forwarded to the Attorney General of the National Finance for enrollment in Active Debt of the Union;

IV-the credits relating to tributes and contributions administered by the Federal Revenue Office with the consolidated debit in the scope of the Fiscal Recovery Program-Refis, or the parceling to it alternate; and

V-the debits that have already been the subject of compensation not approved by the Registry of the Federal Revenue Office.

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

§ 5º The deadline for homologation of the compensation declared by the taxable person will be five years, counted from the date of the delivery of the clearing statement.

§ 6º The declaration of compensation constitutes a confession of debt and a skilful and sufficient instrument for the requirement of the unduly compensated debits.

§ 7º No homologated the compensation, the administrative authority should scientify the taxable person and subpoenaed it to effect, within thirty days, counted from the science of the act other than homologated, the payment of the improperly compensated debits.

§ 8º Not effected the payment within the time specified in § 7º, the debit will be forwarded to the Attorney General of the National Finance for enrolment in Active Debt of the Union, resurrected the provisions of § 9º.

§ 9º It is provided to the taxable person, within the period referred to in § 7º, to show manifestation of inconformity against the non-homologation of the compensation.

§ 10. Of the decision that judging the manifestation of noncompliance will be appean to the Council of Contributors.

§ 11. The manifestation of inconformity and the appeal of which they treat § § 9º and 10 shall comply with the procedural rite of the Decree no 70,235 of March 6, 1972, and fall into the provisions of the inciso III of the art. 151 of the Law no 5,172, of October 25, 1966-National Tax Code, concerning the object of the object of the compensation.

§ 12. The Office of the Federal Revenue Officer shall discipline the provisions of this article, and may, for the purpose of consideration of the declarations of compensation and applications for restitution and redressaration, lay down priority criteria as a function of the compensated value or the be restituted or ressarted and of the limitation periods. " (NR)

Art. 18. The trade launch of that treats art. 90 of the Provisional Measure No. 2.158-35 of August 24, 2001 shall be limited to the imposition of an isolated fine on the ascertained differences arising from improper compensation and shall apply solely on the chances of the credit or debit not being liable of compensation for express provision of legal provision, of the credit being of a non-tax nature, or in which to be characterized the practice of the infractions provided for in the arts. 71 a to 73 of Law No. 4,502 of November 30, 1964.

§ 1º In the hypotheses that it treats the caput, it applies to the debit improperly compensated for the provisions of § § 6º to 11 of the art. 74 of the Law no 9,430, from 1996.

§ 2º The isolated fine referred to in the caput is that provided for in the incisos I and II or in § 2º of the art. 44 of Law No. 9,430, of 1996, as the case may be.

§ 3º Orunning manifestation of inconformity against the non-homologation of the compensation and imputation as to the launch of the fines referred to in this article, the pieces will be gathered in a single process to be decided simultaneously.

Art. 19. The art. 8º of Law No. 9,317 of December 5, 1996, passes the invigorated vigour of the following § 6º:

" § 6º The improper of the option by the SIMPLE, upon decision of authority of the authority of the Registry of the Federal Revenue Officer, shall submit to the procedural rite of the Decree no 70,235, of March 6, 1972. " (NR)

Art. 20. Cooperative societies engaged in common sales, referred to in art. 82 of the Law no 5,764 of December 16, 1971 and that they receive for marketing the production of their associates, are responsible for the collecting of the Contribution of Intervention in the Economic Domain-CIDE incident on the marketing of alcohol Ethyl fuel, observed the norms laid down in Law no 10,336, of December 19, 2001.

Art. 21. The incidence of CIDE, in the terms of art. 3º, inciso V, of the Law no 10,336, of 2001, of the contribution to the PIS/PASEP and COFINS, in the terms of the art. 4º, inciso III, and art. 6º, caput, of the Law no 9,718, of 1998, with the wording given by the Law no 9,990, of July 21, 2000, on liquefied petroleum gases, classified under subheading 2711.1 of NCM, does not reach the products classified under code 2711.11.00.

Art. 22. The provisions of § 2º, incisos I and II, of the art. 14 of the Provisional Measure in the 2.158-35, of 2001, does not apply to the sales framed in the hypotheses provided for in the incisies IV, VI, VIII and IX of its caput.

Art. 23. The legal person commissioning, in the case of industrialization on order, is subject to the 2.2% aliquots for the contribution to PIS/PASEP and from 10.3% to COFINS, incidents on gross revenue arising from the sale of the products of which it treats the art. 1º of Law No. 10,147, of 2000, with the wording given by the Law no 10,548, of November 13, 2002.

Single paragraph. In the hypothesis referred to in the caput:

I-the aliquots of the contribution to the PIS/PASEP and COFINS applicable to the executor legal person of the order are reduced to zero; and

II-o presumed credit that it treats the art. 3º of Law No. 10,147, of 2000, when it is the case, will be assigned to the legal person commissioning.

Art. 24. The acquirer, physical or legal person resident or domiciled in Brazil, or the procurator, when the purchaser is resident or domiciled abroad, is responsible for withholding and collecting the income tax incident on the gain of capital to which the art relates. 18 of Law No. 9,249 of December 26, 1995, earned by physical or legal person resident or domiciled abroad that alienates goods located in Brazil.

Art. 25. Income tax on income paid, in fulfillment of Federal Justice decision, upon precatory or small-value requisition, will be withheld at the source by the financial institution responsible for the payment and will focus on the aliquot of three per cent on the amount paid, without any deductions, at the time when, by any way, the income becomes available to the beneficiary.

§ 1º It is waived the withholding tax when the beneficiary declare, to the financial institution responsible for the payment, that the income received is exempt or not taxable, or that, in the treatment of legal person, is entered in the PLAIN.

§ 2º The tax withheld in the source according to the caput will be:

I-considered anticipation of the tax ascertained in the annual adjustment statement of the physical persons; or

II-deduced from the apuram at the close of the period of ascertaining or at the date of extinction, in the case of beneficiary legal person.

§ 3º The financial institution should, in the form, time and conditions set by the Office of the Federal Revenue Officer, provide to the physical or legal person beneficiary the Income From Income Paid and Retention of Income Tax at the Source and present to the Registry of the Federal Revenue Officer the Statement of Income Tax held at Source-DIRF.

Art. 26. It is up to the paying source, within fifteen days of the date of retention that it treats the art caput. 46 of the Act No. 8,541 of December 23, 1992, to prove, in the respective autos, the income-tax pick-up in the source incident on the income paid in compliance with decisions of the Labour Justice.

§ 1º In the omission hypothesis of the payer source regarding the proving that it treats the caput, and in the payments of expert fees, it will compete for the Labour Judgment to calculate the income tax at the source and determine its pick-up to the institution financial depository of the credit.

§ 2º The non-indication by the paying source of the legal nature of the parcels object of agreement approved before the Justice of Labour will entail the incidence of the income tax in the source on the total value of the avickness.

§ 3º The financial institution should, in the form, term and conditions set by the Registry of the Federal Revenue Officer, provide the beneficiary physical person with the Comprovant of Income Paid and Retention of Income Tax at the Source, as well as present to the Registry of the Revenue Federal Income statement containing information about:

I-the payments made to the claimant and the respective tax of income withheld at the source, in the hypothesis of § 1 °;

II-the fees paid to the expert and the respective income tax withheld at the source;

III-the importances paid for the title of honorariums assistential that it treats art. 16 of Law No. 5,584 of June 26, 1970;

IV-the appointment of the claimant's lawyer.

Art. 27. They submit to the income tax rebate, to the 1.5% aliquot, which will be deducted from the ascertained at the close of the period of ascertaining, the importations paid or credited by legal persons for the provision of services to other persons legal counsel who explore the activities of providing services of credit advice, mercadological, credit management, selection and risks, administration of accounts payable and receivable.

Art. 28. The payments effected by legal persons to other legal persons of private law, by the provision of cleaning services, conservation, maintenance, security, surveillance, transport of values and leasing of the workforce, by the provision of accrediting, mercadological advisory services, credit management, selection and risks, administration of accounts payable and receivables, as well as for the remuneration of professional services, are subject to retention at the source of the Social Contribution on the Net Profit-CSLL, of COFINS and contribution to PIS/PASEP.

§ 1º The provisions of this article apply inclusive to payments effected by:

I-associations, inclusive entities trade union, federations, confederations, union central and autonomous social services;

II-simple societies, inclusive cooperative societies;

III-foundations of private law; or

IV-edifice condos.

§ 2º Are not obliged to effect the retention referred to in the caput the optant legal persons by the SIMPLE.

§ 3º The retentions of which it treats the caput will be effected without prejudice to the withholding of the income tax at the source of legal persons subject to specified aliquots specified in the income tax legislation.

Art. 29. The value of CSLL, COFINS and contribution to the PIS/PASEP, of which it treats art. 28, will be determined upon application, on the amount to be paid, of the 4.65% percent, corresponding to the sum of the aliquots of one percent, three percent and 0.65% percent, respectively.

§ 1º The aliquot of 0.65% applies inclusive in the assumption of the service carmaker to fall under the non-cumulativity regime in the collection of the contribution to PIS/PASEP, of which it treats Law No. 10,637, 2002.

§ 2º In the case of person legal beneficiary of exemption, in the form of the specific legislation, of one or more of the contributions of which it treats this article, the retention will be given by the application of the specific aliquot corresponding to the contributions not achieved by the exemption.

Art. 30. The retention of which treats art. 28 will not be required in the hypothesis of payments effected to:

I-Itaipu Binational;

II-foreign transport companies of cargoes or passengers;

III- legal persons opting for the SIMPLE.

Single Paragraph. The retention of COFINS and the contribution to the PIS/PASEP will not be required, and it is only up to CSLL retention in the payments:

I-in the title of international carriage of loads or of passengers effected by National companies;

II-to Brazilian shipyards in the activities of conservation, modernization, conversion and repair of vessels pre-registered or registered in the Brazilian Special Register-REB, instituted by Law No. 9,432 of January 8, 1997.

Art. 31. The Union, through the Office of the Federal Revenue Office, will be able to conclude arrangements with the States, Federal District and Municipalities, to establish the responsibility for the retention at the source of CSLL, COFINS and the contribution to PIS/PASEP, upon the application of the aliquots provided for in the art. 28, in payments effected by organs, authorities and foundations of these public administrations to the legal persons of private law, by the provision of goods or by the provision of services in general.

Art. 32. They are obliged to effect the withholdings on the source of the income tax, CSLL, COFINS and the contribution to the PIS/PASEP, to which the art is concerned. 64 of Law No. 9,430, of 1996, the following entities of the federal public administration:

I-public companies;

II-mixed economy societies; and

III- too many entities in which the Union, directly or indirectly, holds the majority of the social capital entitled to vote, and that of it receive National Treasury resources and are bound to register its budgetary and financial execution in the total modality in the Integrated Financial Administration System of the Federal Government-SIAFI.

Art. 33. The values retained in the form of the arts. 28, 31 and 32 should be collected from the National Treasury by the public body that effectuate the withholding or, centrally, by the establishment matrix of the legal person, until the third working day of the week subsequent to the one in which the payment to the legal person supplier of the goods or prescarer of the service.

Art. 34. The values retained in the form of the arts. 28, 31 and 32 will be considered as anticipation of what is due by the taxpayer who has suffered the withholding, in relation to the income tax and the respective contributions.

Art. 35. Regarding existing investments on October 31, 2003, it is available to the foreign investor to anticipate payment of the Provisional Contribution on Moving or Transmission of Values and Credits and the Rights of Nature Financial-CPMF, which would be due on the occasion of the shipment, to the outside, of financial resources ascertained in the liquidation of operations with shares or stock options acquired on stock exchange or in an organized counter market.

§ 1º The anticipation of the payment of the CPMF applies to non-employed financial resources exclusively, and for all time remaining in the Country, in shares or contracts referenced in shares or stock indexes, traded on the markets referred to in the caput or in merchandise and futures exchange, provided that on the date of payment of the contribution are invested in these securities.

§ 2º The CPMF of which it treats this article:

I-will be ascertained upon launch the debit, preceded by launching the credit at the same value, into account current of foreign investor deposit;

II-will have as a basis of calculation the value corresponding to the multiplication of the amount of shares or options:

a) by the weighted average price of the stock verified on the São Paulo Stock Exchange or in an organized counter market, in the month before that of the payment;

b) by the average price of the option verified on the Exchange referred to in point ("a", the month before that of the CPMF payment;

III-will be retained by the financial institution where it is held account current that it treats inciso I up to day 1º of December 2003, and collected until the third working day of the subsequent week to that of retention.

§ 3º The payment of the CPMF, pursuant to this article, dispensation new incidence of the contribution when of the shipment to the outside of the established resources in the effective settlement of the operations.

Art. 36. The undue or greater payment that the due effected under the Fiscal Recovery Program-REFIS or the parceling to it alternate will be restituted at the request of the taxable person.

§ 1º In the hypothesis of existence of debts of the taxable person concerning tributes and contributions before the Office of the Federal Revenue Office, the Attorney General of the National Finance or the National Institute of Social Insurance-INSS, including enrolled in active debt, the value of the refund should be used to quit them, upon offsetting in the offending procedure.

§ 2º The restitution and compensation of which it treats this article will be effected by the Registry of the Federal Revenue Officer, applying for the provisions of the art. 39 of the Law no 9,250 of December 26, 1995, as amended by art. 73 of Law No. 9,532 of December 10, 1997, observed the standards established by the Gestor Committee of the REFIS.

Art. 37. It is incumbent upon the Ministry of Planning, Budget and Management the standardization, collection and control of the fundraising of the contribution intended for the costing of the Server Social Welfare Regime of which it treats the Law no 9,783, of January 28, 1999.

Art. 38. The art caput. 1º of the Decree-Law No. 1,593 of December 21, 1977, with the wording given by the Provisional Measure No. 2.158-35, of 2001, and the art. 18 of the same Decree-Law go on to invigorate with the following essay:

" Art. 1º The manufacture of cigarettes classified in code 2402.20.00 of the Incidence Table of the Industrial Products Tax (TIPI), excepted those classified in Ex 01, will be exercised exclusively by the companies that, available from facilities suitable industrialists, maintain special registration at the Registry of the Federal Revenue Office of the Ministry of Finance. " (NR)

" Art. 18. They consider themselves as foreign products introduced clandestinely on the national territory, for all legal purposes, national cigarettes intended for export that are found in the Country, save if in transit, directly between the industrial establishment and the destinations referred to in art. 8º, provided that the formalities laid down for the operation have been observed.

§ 1º Will be required from the owner of the product in violation of this article the tax that has ceased to be paid, applying it, regardless of other sanctions bootable, the fine of one hundred and fifty per cent of its value.

§ 2º If the owner is not identified, he considers himself as such, for the purposes of § 1º, the possessor, transporter or any other holder of the product. " (NR)

Art. 39. The art. 54 of Law No. 10,637, of 2002, passes the vigour with the following essay:

" Art. 54. The role for cigarettes, in coils, can only be sold, in the domestic market, the industrial establishment of cigarettes, classified under the IPI-TIPI Incidence Table code 2204.20.00, or shrouds.

§ 1º The manufacturers and importers of the paper that it treats the caput should:

I-demand from the industrial establishment cigarette manufacturer the voucher, in the act of the sale, that it possesses the special record of which it treats art. 1º of the Decree-Law No. 1,593 of December 21, 1977 and later amendments;

II-provide information about the marketing of paper for industrialization of cigarettes, in the terms defined by the Registry of Revenue Federal.

§ 2º The provisions of the inciso I of § 1º do not apply to the cigarette manufacturers classified in Ex 01 of the code 2402.20.00 of the TIPI. " (NR)

Art. 40. The art. 1º of Law No. 8,850 of January 28, 1994, passes the vigour with following essay:

" Art. 1º The period of ascertaining the Industrial Products Tax (IPI), incident at the outputs of the products of industrial establishments or equipped the industrial, becomes:

I-from 1º January 2004 a to 31 of December 2004: fortnightly; and

II-as of 1º January 2005: monthly.

Single paragraph. The provisions of the incisels I and II of the caput shall not apply to the products classified in Chapter 22, in headings 84.29, 84.32, 84.33, 87.01 a to 87.06 and 87.11 and in the Code 2402.20.00, of the IPI Incidence Table (TIPI) approved by Decree No. 4,542, of December 26, 2002, in relation to which the period of ascertaining is decendial. " (NR)

Art. 41. The inciso I of art. 52 of Law No. 8,383 of December 30, 1991, passes the invigoration with the following essay:

" I-Tax on Industrialized Products-IPI:

a) in the case of products classified in Chapter 22 and in the Code 2402.20.00, of the IPI Incidence Table (TIPI): until the third working day of the subsequent decent to the occurrence of the generative facts;

b) in the case of the products classified in headings 84.29, 84.32, 84.33, 87.01 a to 87.06 and 87.11 of TIPI: up to the last working day of the subsequent decent to the occurrence of the generative facts; and

c) in the case of the remaining products:

1. in relation to the generative facts that occur in the period from 1º January 2004 to December 31, 2004: until the last working day of the subsequent decent to the fortnight of occurrence of the generative facts; and

2. regarding the generative facts that occur from 1º January 2005: until the last working day of the subsequent fortnight to the month of occurrence of the generative facts; " (NR)

Art. 42. The art. 2º of Law No. 9,493 of September 10, 1997, passes the vigour with the following essay:

" Art. 2º Microenterprises and small businesses, as defined in the art. 2º of Law No. 9,841 of October 5, 1999 will collect the IPI as follows:

I-the period of ascertaining is monthly; and

II-the payment is to be effected until the last working day of the subsequent month to the de occurrence of the generative facts.

Single paragraph. The willing in the art. 1º of Law No. 8,850 of January 28, 1994 and in the inciso I of art. 52 of Law No. 8,383 of December 30, 1991, it does not apply to IPI due to the microenterprises and small-sized companies that it treats the caput and the incident on imported products. " (NR)

CHAPTER III

OF THE PROVISIONS RELATING TO CUSTOMS LEGISLATION

Art. 43. The beneficiary of suspensive customs arrangements, intended for industrialization for export, responds in severance of the tax obligations arising from the admission of merchandise in the scheme by another beneficiary, upon his annuence, with views to the step execution of the industrial chain of the product to be exported.

§ 1º In the caput hypothesis, the acquisition of national merchandise by any of the beneficiaries of the scheme, to be incorporated into the product to be exported, will be carried out with suspension of the incident tributes.

§ 2º Compete to the Registry of the Federal Revenue Disciplinary the application of the suspensive customs arrangements of which it treats the caput and establish the requirements, the conditions and the form of registration of the expected annuence for the admission of merchandise, national or imported, in the regime.

Art. 44. Extinguish the temporary admission, temporary admission schemes for active improvement, temporary export and temporary export for outward processing, applied to product, part, part or component received from abroad or the it sent for replacement due to warranty or, still, for repair, overhaul, maintenance, renewal or reconditioning, respectively, the export or import of product equivalent to that submitted to the regime.

§ 1º The provisions of this article shall apply exclusively to the following goods:

I-parts, parts and components of aircraft, object of the exemptions provided for in paragraph (j) of the inciso II of the art. 2º and in the inciso I of art. 3º of the Law no 8,032, of April 12, 1990;

II-national products exported definitively, or their parts and parts, which return to the Country, upon temporary admission, or temporary admission for further improvement active, for repair or replacement by virtue of technical defect requiring your return; and

III-national products, or their parts and parts, remitted to the outside by temporary export, for replacement of another previously exported definitively, which should return to the Country for repair or replacement, by virtue of technical defect requiring its return.

§ 2º The Registry of the Federal Revenue Officer will discipline the procedures for the application of the provisions of this article and the requirements for recognition of the equivalence between imported and exported goods.

Art. 45. In the non-exiting export operations of the product of the national territory, with forward payment, the tax and exchange effects, when recognized by the current legislation, will be produced at the time of contracting, under resolute condition, perfecting itself by the full receipt in free conversibility currency.

Single paragraph. The provisions of this article also apply to the product exported without leaving the national territory, in the disciplined form by the Registry of the Federal Revenue Office, to be:

I-fully incorporated as well as to be found in the Country, owned by the foreign buyer, including on temporary admission arrangements under the responsibility of third party;

II-delivered the body of the direct, municipal or the Union administration of the Union, of the States, of the Federal District or of the Municipalities, in fulfillment of contract arising from international bidding;

III-delivered, on consignment, the national company authorized to operate the free shop regime;

IV-delivered, in the Country, the subsidiary or collated, for distribution in the form of toast to suppliers and customers;

V-delivered to third, in the Country, in replacement of product previously exported and which has been shown, after the customs dispatch of import, defective or imprinted to the end to which it was intended; or

VI-delivered, in the Country, the diplomatic mission, consular allocation of character permanent or international body of which Brazil is a member, or its member, foreign.

Art. 46. The customs warehousing scheme of which they treat the arts. 9º and 10 of the Decree-Law No. 1,455 of April 7, 1976, with the essay given by art. 69 of the Interim Measure No. 2.158-35, of 2001, may be operated in port facilities of mixed private use provided for in point (b) of the inciso II of § 2º of the art. 4º of Law No. 8,630 of February 25, 1993, as well in shipyards and on the platforms under construction aimed at the research and washing of oil and natural gas deposits, upon authorization of the Federal Revenue Office, observed the requirements and conditions set out in the specific legislation.

Art. 47. The Registry of the Federal Revenue Officer is authorized to establish:

I-hypotheses where, in the replacement of beneficiary of suspensive customs arrangements, the initial term for the calculation of interest and fine of mora relative to the suspended tributes pass to be the date of the transfer of the goods; and

II-the services allowed in the customs warehouse regime on import and export.

Art. 48. The instructional documents of customs declaration or necessary for customs control may be issued, transmitted and electronically approved, in the form and time limits set by the Registry of the Federal Revenue Office.

Single paragraph. The electronic documents referred to in the caput are valid for the tax and customs control effects, noted the provisions of the legislation on digital certification and met the requirements set by the Registry of the Federal Revenue.

Art. 49. The Federal Revenue Office will be able to adopt simplified nomenclature for the classification of seized goods, in the lavrature of the corresponding self-infringement correspondent for the application of the penalty of pervades, as well as apply aliquots of fifty per cent on the arbitrated value of such goods, for the calculation of the estimated value of the Import Tax and Imposed Tax on Industrialized Products that would be due on import, for the purposes of patrimonial control, elaboration of statistics, formalization of fiscal administrative process, and tax representation for criminal purposes.

Art. 50. The percentage differences of bulk merchandise, ascertained in physical conference in customs dispatches, will not be considered for the purpose of requiring the tax incidents, up to the limit of one percent, as the Power expends Executive.

Art. 51. In the impossibility of identifying the imported goods, in the reason of their extravio or consumption, and generic description in the commercial and transport documents available, they shall be applied, for the purposes of determining taxes and duties incidents, the aliquots of fifty per cent for the calculation of the Import Tax and fifty per cent for the calculation of the Imposed on Industrialized Products.

§ 1º In the hypothesis provided in this article, the calculation basis of the Import Tax will be arbitrated in value equivalent to the average of the values per kilogram of all goods imported under the same international transport route, constants of declarations recorded in the previous semester, included the international freight and insurance expenses, plus twice the corresponding statistical standard deviation.

§ 2º In the lack of information on the weight of the commodity, adopt the net weight conceded in the unit of cargo used in its transport.

Art. 52. The goods described in a similar manner in different customs declarations of the same taxpayer, unless otherwise proven, are presumed identical for the purposes of determining the tax or customs treatment.

Single paragraph. For the purpose of the provisions of the caput, the identification of the goods may be carried out in the course of the customs dispatch or at another time, based on information collated in documents, obtained including by customers or suppliers, or in the productive process in which they have been or come to be used.

Art. 53. The fine provided for in the art. 84 of the Provisional Measure No. 2.158-35, of 2001, may not exceed ten per cent of the total value of the goods listed in the import declaration.

§ 1º The fine referred to in the caput applies also to the importer, exporter or beneficiary of customs regime that omits or inaccurately or inaccurately render information of a administrative nature-tax, exchange or commercial required for the determination of the customs control procedure appropriate.

§ 2º The information referred to in § 1º, without prejudice to others that come to be established in normative act of the Registry of the Federal Revenue Office, comprise the detailed description of the transaction, including:

I-complete identification and address of the persons involved in the transaction: importer / exporting; acquirer (buyer) /supplier (seller), manufacturer, purchase agent or sales agent and trade representative;

II-targeting of imported merchandise: industrialization or consumption, incorporation to the asset, resale or other purpose;

III-complete description of the goods: all the necessary characteristics to the tax classification, species, trade mark, model, trade name or scientific and other attributes established by the Registry of the Federal Revenue Officer confirming their commercial identity;

IV-countries of origin, of provenance and acquisition; and

V-ports of boarding and disembarkation.

Art. 54. The unfulfillment by the importer, exporter or purchaser of merchandise imported by its account and order, of the obligation to maintain, in good guard and order, the documents relating to the transactions they carry out, by the decadential deadline set forth in the tax legislation to which they are submitted, or from the obligation to submit them to customs surveillance when required, will imply:

I-if pertaining to the comprotory documents of the commercial transaction or the respective accounting records:

a) the ascertaining of the customs value based on substitutive method to the transaction value, if there is doubt as to the declared customs value; and

b) the non-recognition of the most beneficial treatment of tariff, tax or customs nature eventually granted, with retroactive effect to the date of the operative fact, if no evidence is presented of the regular compliance with the conditions laid down in the legislation specific to obtain it;

II pertaining to the mandatory documents of instruction of the customs declarations:

a) the arbitrage of the price of the goods for the purposes of determining the basis of calculation, as per the criteria set out in the art. 88 of the Provisional Measure No. 2.158-35, of 2001, if there is any doubt as to the effectively practiced price; and

b) the cumulative application of the fines of:

1. five per cent of the customs value of imported goods; and

2. one hundred percent on the difference between the declared price and the price effectively practiced on the import or between the declared price and the arbitrated price.

§ 1º The documents of which treats the caput comprise the documents of instruction of customs declarations, commercial correspondence, included the trading documents and price quotation, the instruments of commercial, financial and exchange contract, of transport and insurance of the goods, the accounting records and the corresponding tax documents, as well as others that the Registry of the Internal Revenue Officer comes to require in a normative act.

§ 2º In the hypotheses of fire, theft, theft, stray or any other claim that provokes the loss or deterioration of the documents referred to in § 1º, communication should be made, in writing, within forty-eight hours of the claim, to the customs surveillance unit of the Registry of the Federal Revenue Office which jurisdicts the Household matrix of the taxable person.

§ 3º The fines provided for in the inciso II of the caput do not apply in the case of regular communication of the occurrence of one of the events provided for in § 2º.

§ 4º It shall only produce effects the communication carried out within the period referred to in § 2º and instructed with the documents confirming the record of the occurrence to the competent authority to ascertain the fact.

§ 5º No case of termination of the activities of the legal person, the guard of the documents referred to in the caput shall be assigned to the person responsible for the guard of the remaining tax documents, under the specific legislation.

§ 6º The application of the provisions of this article shall be without prejudice to the application of the fines provided for in the art. 107 of the Decree-Law no 37, of November 18, 1966, with the essay given by art. 61 of this Provisional Measure, nor the application of other cableable penalties.

Art. 55. The customs dispatcher, the carrier, the cargo agent, the depositary and the remaining players in foreign trade operation shall be obliged to maintain in good custody and order, and to submit to the customs supervision, when required, the documents and records relating to the transactions in which they intervene, or others defined in normative act of the Registry of the Federal Revenue Office, in the form and time limits by it set forth.

Art. 56. The fine of:

I-ten per cent of the customs value of the goods submitted to the special customs procedure for temporary admission, or temporary admission for active improvement, by the disservice of conditions, requirements or deadlines set for the application of the scheme; and

II-five percent of the normal price of the goods submitted to the special customs arrangements for temporary export, or of temporary export for outward processing, for the defulfillment of conditions, requirements or deadlines set for the application of the scheme.

§ 1º The value of the fine provided for in this article will be R$ 500.00 (five hundred reais), when of the your calculation results in lower value.

§ 2º The fine imposed in the form of this article is without prejudice to the requirement of the tax incidents, the application of other enforceable penalties and the tax representation for criminal purposes, when it is the case.

Art. 57. Verified the impossibility of seizure of the goods subject to penalty of pervation, in the reason of its non-location or consumption, will extinguish the administrative proceedings instituted for ascertaining the capitulated infringement as damage to the Erary.

§ 1º In the hypothesis provided for in the caput, administrative proceedings will be instituted for application of the fine provided for in § 3º of the art. 23 of the Decree-Law no 1,455, from 1976, with the essay given by art. 59 of the Act No 10,637, 2002.

§ 2º The fine referred to in § 1º will be required upon release of trade, which will be prosecuted and judged pursuant to the legislation governing the determination and requirement of the remaining tax credits of the Union.

Art. 58. The passenger carrier, on international travel, or which transects by customs surveillance zone, is obliged to identify the volumes carried as luggage in insulated compartment of the travelers, and their respective owners.

§ 1º In the case of land passenger transport, the identification referred to in the caput also applies to the volumes pored by the passengers inside the vehicle.

§ 2º As goods carried in the common baggage or cargo compartment of the vehicle, which do not constitute identified baggage of the passengers, shall be accompanied by the respective transport knowledge.

§ 3º It is presumed to be owned by the transporter, for tax purposes, the goods carried without the identification of the respective owner, in the form established in the caput or in § § 1º and 2º of this article.

§ 4º Compete à The Office of the Federal Revenue Officer to discipline the necessary procedures for the purposes of fulfillment of the envisaged in this article.

Art. 59. It applies the fine of R$ 15,000.00 (fifteen thousand reais) to the carrier, of passengers or cargo, on domestic or international travel that carries merchandise subject to penalty of persediment:

I-without identification of the owner or possessor; or

II-even if identified the owner or possessor, the characteristics or quantity of the transported volumes evidenced to deal with merchandise subject to the said penalty.

§ 1º In the road transport hypothesis, the vehicle will be withheld, in the form established by the Registry of the Federal Revenue Officer, up to the pick-up of the fine or the deferral of the appeal referred to in § 3º.

§ 2º The retention provided for in § 1º will be effected even if the offender is not the owner of the vehicle, and it is up to the latter to adopt the necessary actions against the former to ressarcate the damages eventually incurred.

§ 3º Caberá recourse, with exclusively devolutive effect, to be submitted within twenty days of the science of retention referred to in § 1º, to the holder of the unit of the Registry of the Internal Revenue Officer responsible for the retention, which will appreciate it in a single instance.

§ 4º Elapsed the period of forty-five days of the application of the fine, or of the science of the misuse of the appeal, and not collected the intended fine, the vehicle will be found to be abandoned, characterizing damage to the Erary and enduring the application of the penalty of persediment, observed the rite established in the Decree-Law no 1,455, from 1976.

§ 5º The fine to be applied will be R$ 30,000.00 (thirty thousand reais) in the hypothesis of:

I-recidivist of the intended infraction in the caput, involving the same transporter vehicle; or

II-modifications of the structure or characteristics of the vehicle, for the purpose of effecting the transport of goods or allowing its concealment.

§ 6º The provisions of this article shall not apply in the hypotheses where the vehicle is subject to the penalty of the intended peration in the inciso V of the art. 104 of the Decree-Law No. 37, of 1966, nor does it prejudice the application of other established penalties.

§ 7º While not consummated the vehicle's intended purpose, the penalty of peration provided for in § 4º may be relieved on application view of the person concerned, provided that there is the pick-up of twice the value of the fine imposed.

§ 8º The Registry of the Federal Revenue Officer shall represent the carrier that incurring the intended infringement in the caput or that it is subjected to the application of the penalty of vehicle perennial to the competent authority to scrutinise land transport.

§ 9º In the hypothesis of § 8º, the corresponding travel permits international or by customs surveillance zones of the represented carrier will be cancelled, becoming vetted the dispatch of new authorizations by the two-year deadline.

Art. 60. Actors in foreign trade operations become subject to the following sanctions:

I-warning, in the hypothesis of:

a) decompliance of tax security standard in place customs;

b) lack of registration or irregular registration of the documents relating to the entry or exit of vehicle or merchandise in customs enclosure;

c) delay, in a contumacious manner, in the arrival at the destination of vehicle driving merchandise submitted to the customs transit regime;

d) issue of document identification or quantification of merchandise at odds with their effective quality or quantity;

e) practice of act that would prejudice the procedure of identification or quantification of merchandise under customs control;

f) delay in the translation of load manifest, or error in the translation that changes the tax or customs treatment of the merchandise;

g) consolidation or deconsolidation of cargo effected with incorrectness that changes the tax or customs treatment of the merchandise;

h) delay, for more than three times, in one same month, in the provision of information on loading and unloading of vehicles, or movement and storage of goods under customs control;

i) requirement failure, condition or operating standard to enable or use special customs arrangements or applied in special areas, or to enable or maintain enclosures in which such schemes are applied; or

j) defulfillment of other standards, obligations or legal order not provided for in points "to" a "i";

II-suspension, by the time of one to twelve months, of the registration, license, authorization, accreditation, or habilitation for use of customs or simplified procedure, exercise of activities related to the customs dispatch, or with the handling and storage of goods under customs control, and related services, in the hypothesis of:

a) reoffending into conduct already sanctioned with warning;

b) acting on behalf of person who is fulfilling suspension, or in the interest of this;

c) defulfillment of the obligation to present to the audit, in good order, the documents relating to the operation that it carried out or in which it intercomes, and thus other documents required by the Registry of the Federal Revenue Office; or

d) delegation of private attribution to the person not accredited or entitled; or

III-cancellation or cassation of the registration, license, authorization, accreditation or habilitation for use of customs regime or of simplified procedure, exercise of activities related to the customs dispatch, or with the handling and storage of goods under customs control, and related services, in the hypothesis of:

a) buildup, in period of three years, of suspension whose total term exceeds twelve months;

b) acting on behalf of person whose registration, license, authorization, accreditation, or habilitation has been the subject of cancellation or cassation, or in the interest of this;

c) exercise, per person accredited or entitled, of activity or job vetted in the specific legislation;

d) practice of act that embarks, hinders or prevent the action of the customs supervision;

e) aggression or disacration to the customs authority in the exercise of the function;

f) sentencing judgment, carried on trial, by participation, direct or indirect, in the practice of crime against the public administration or against the tax order;

g) action or omission dolosa tendant to subtract from customs control, or from it concealing, the import or export of goods or goods; or

h) practice of any other conduct sanctioned with cancellation or cassation of registration, license, authorization, accreditation or habilitation, in the terms of specific legislation.

§ 1º The penalties provided for in this article shall be noted on the record of the offender by the customs administration, and the annotation shall be cancelled after the course of five years of the application of the penalty.

§ 2º For the purposes of the provisions of this article, the importer, the exporter, the beneficiary of customs or simplified procedure, the customs dispatcher and its helpers, the carrier, the cargo agent, the cargo agent, the transport operator, the transport operator, the transport operator, the transport operator, the importer, the transport operator, the multimodal, the port operator, the depositary, the customs enclosure administrator, the expert, the technical assistant, or any other person who has relationship, either directly or indirectly, with the foreign trade operation.

§ 3º For the purposes of the provisions of paragraph "c" of the inciso I of the caput, it is considered to be contumacious the delay without justified reason occurred in more than twenty percent of the customs transit operations carried out in the month, if more than five the total number of operations.

§ 4º In the determination of the time limit for the application of the penalties provided for in the inciso II of the caput will be considered the nature and severity of the infraction committed, the damage of it provies and the antecedents of the offender.

§ 5º For the purposes of the provisions of paragraph "a" of the inciso II of the caput, it shall be deemed to be recidivist the sanctioned offender with warning that, in the period of five years of the date of the application of the sanction, to commit new infraction subject to the same sanction.

§ 6º In the cassation or cancellation hypothesis, re-enrollment for the activity that exercised or enrolment to exercise another activity subject to customs control may only be requested after transcurring two years of the date of application of the penalty, and all the requirements and formalities provided for enrolment shall be complied with.

§ 7º When sanctioned with suspension, cassation or cancellation, while perdurating the effects of the sanction, it is vetted the ticket in place under customs control, without authorization from the holder of the jurisdictional unit.

§ 8º Compete the application of the sanctions:

I-to the holder of the unit of the Registry of the Federal Revenue Officer responsible for the infringement of the infringement, in the cases of warning or suspension; or

II-to the competent authority to enable or authorize the use of simplified procedure, customs arrangements, or the exercise of activities related to the customs dispatch, or with the handling and storage of goods under customs control, and related services, in the cases of cancellation or cassation.

§ 9º The penalties provided for in this article shall be applied upon own administrative procedure, instituted with the lavrature of self-infringement, accompanied by the term of hypothesis finding referred to in the incisos I to III of the caput.

§ 10. Made the subpoena, personnel or by edital, the non-presentation of impurity by the autuado within twenty days implies revelation, and the immediate application of the penalty by the competent authority referred to in § 8º.

§ 11. Presented the contest, the preparative authority shall have a period of fifteen days for remittance of the proceedings to trial.

§ 12. The time limit referred to in § 11 may be extended when it is necessary to carry out representations or perices.

§ 13. Of the decision that applies the sanction rests with recourse, to be submitted in thirty days, to the immediately higher authority, which will judge you in administrative final instance.

§ 14. The procedural rite to which they refer to § § 9º to 13 applies also to proceedings not yet definitively adjudicated in the administrative sphere, concerning administrative penalty of warning, suspension, cassation or cancellation.

§ 15. The penalties provided for in this article do not undermine the requirement of the tax incidents, the application of other enforceable penalties and the tax representation for criminal purposes, when it is the case.

Art. 61. The arts. 1º, 17, 36, 37, 50, 104, 107 and 169 of the Decree-Law No. 37, 1966, go on to invigorate with the following changes:

" Art. 1º ...................................................................................

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

§ 4º The tax no focuses on foreign merchandise:

I-damaged or that if it proves to be worthless for the purposes to which it was intended, as long as it is destroyed under customs control, before dispatched for consumption, without burden for the Farm National;

II-in customs transit of passage, accidentally destroyed; or

III-which has been the subject of penalty of persediment, except in the hypothesis in which it is not located, has been consumed or resold. " (NR)

" Art. 17. ..................................................................................

Single paragraph. ......................................................................

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

V-donated goods, intended for purposes cultural, scientific and assistential, as long as the beneficiaries are non-profit entities. " (NR)

" Art. 36. Customs supervision may be uninterrupted, at specified times, or possible, at ports, airports, border points and customs enclosures.

§ 1º The customs administration will determine the schedules and the conditions of realization of customs services, at the places referred to in the caput.

.............................................................................................. " (NR)

" Art. 37. The carrier shall provide the Office of the Federal Revenue Office, in the form and time limit by it established, the information on the loads carried, as well as on the arrival of a vehicle proceeding from the outside or to it intended.

§ 1º The cargo agent, so considered any person who, on behalf of the importer or exporter, contracts the transport of merchandise, consolidates or disconsolidates loads and pay related services, and the port operator, shall also to provide the information on the operations they carry out and their loads.

§ 2º No loading or unloading operation may be carried out, in vessels, until the information referred to in this is provided article.

§ 3º The Registry of the Federal Revenue Office is exempted from taking part in the visit to vessels planned in the art. 32 of Law No. 5,025 of June 10, 1966.

§ 4º The customs authority will be able to carry out the searches on vehicles necessary to prevent and crack down on the occurrence of infringement of the legislation, including at a time prior to the provision of the information referred to in the caput. " (NR)

" Art. 50. The verification of merchandise, in the course of the customs conference or on any other occasion, will be carried out by Auditor-Fiscal of the Federal Revenue Officer, or under its supervision, by integral server of the Career Audit of the Federal Revenue Officer, in the presence of the traveller, the importer, the exporter, or their representatives, selection and sampling criteria may be adopted, in accordance with that established by the Registry of the Federal Revenue Office.

§ 1º In the commodity hypothesis deposited in customs enclosure, the verification may be carried out in the presence of the depositary or of its preposites, waived the requirement of the presence of the importer or exporter.

§ 2º The check of baggage or other merchandise that is under the responsibility of the carrier may be carried out in the presence of this or its preposers, dispensed with the requirement of the presence of the traveller, the importer or the exporter.

§ 3º In the hypotheses of the § § 1º and 2º, the depositary and the transporter, or their preposers, represent the traveller, the importer or the exporter, for the purpose of identification, quantification and description of the verified commodity. " (NR)

" Art. 104. ...............................................................................

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

Single paragraph. They apply cumulatively:

I-in the case of the inciso II of the caput, the penalty of merchandising of the merchandise;

II-in the case of the inciso III of the caput, the fine of R$ 200.00 (two hundred reais) per passenger or crewman conducted by the vehicle that effecting the prohibited operation, in addition to the persediment of the goods that carry. " (NR)

" Art. 107. The following fines apply:

I-from R$ 50,000.00 (fifty thousand reais), by container or any vehicle containing merchandise, inclusive of bulk, ingress into place or enclosure under customs control, other than located;

II-from R$ 15,000.00 (fifteen thousand reais), by container or vehicle containing merchandise, inclusive of bulk, in the customs transit regime, which is not located;

III-from R$ 10,000.00 (ten thousand reais), in deacate to the customs authority;

IV-from R$ 5,000.00 (five thousand reais):

a) by percentage point exceeding the five percent margin, in the difference in weight established in relation to the a bulk cargo manifold submitted by the shipping, fluvial or lacustre carrier;

b) per month-calendar, to whom it does not present to the audit the documents relating to the operation that it will carry out or in which intervier, as well as other documents required by the Office of the Federal Revenue Officer, or do not keep the corresponding files in good custody and order;

c) to whom, by any means or form, omissiva or comissiva, embark, hinder or prevent action of customs supervision, including in the case of non-submission of reply, within the stipulated time, the subpoena in tax procedure;

d) to whom to promote the exit of vehicle from place or enclosure under customs control, without prior authorization of the customs authority;

e) for no longer providing information on vehicle or cargo carried on it, or on the operations that it carried out, in the form and time set by the Registry of the Federal Revenue Officer, applied to the international transport company, inclusive of the international transport services provider express door-to-door, or to the charging agent; and

f) for leaving to provide information on stored cargo, or under your responsibility, or on the operations that you carry out, in the form and time set by the Registry of the Federal Revenue Officer, applied to the depositary or the port operator;

V-from R$ 3,000.00 (three thousand reais), to the freight or passenger carrier, by the defulfillment of an established requirement for the movement of vehicles and goods in customs surveillance zone;

VI-from R$ 2,000.00 (two thousand reais), in the case of violation of volume or unit of cargo containing merchandise under customs control, or of security device;

VII-of R$ 1,000.00 (thousand reais):

a) by volume deposited in place or enclosure under control customs, which is not located;

b) by the import of foreign merchandise to morale, good customs, health or public order, without prejudice to the application of the penalty provided for in the nineteenth art incission. 105;

c) by the replacement of the conveyor vehicle, in customs transit operation, without prior authorization from the customs authority;

d) per day, by the condition defulfillment established by the customs administration for the provision of services relating to the customs dispatch;

and) per day, by the requirement decompliance, condition or operational standard to enable or use special customs arrangements or applied in special areas, or to enable or maintain enclosures in which such regimes are applied;

f) per day, by requirement defulfillment, condition, or operational standard to perform moving activities and storage of goods under customs control, and related services; and

g) per day, by the disfulfilling of condition established for use of simplified customs procedure;

VIII-of R$ 500.00 (five-hundred reais):

a) by ticket of person in place or enclosure under customs control without the regular authorization, applied to the administrator of the place or enclosure;

b) per ton of bulk cargo deposited in place or enclosure under customs control, which is not located;

c) per day of delay or fraction, in the case of vehicle which, in customs transit operation, reaches the destination outside the established deadline, without reason justified;

d) by error or omission of information in declaration concerning the control of immune paper; and

e) by the non-presentation of the load romaneio (packing-list) in the statement of statement documents customs;

IX-of R$ 300.00 (three hundred reais), by volume of commodity, in customs transit arrangements, which is not located in the carrier vehicle, limited to the value of R$ 15,000.00 (fifteen thousand reais);

X-from R$ 200.00 (two hundred reais):

a) per tonne of bulk cargo in customs transit that is not located in the transporter vehicle, limited to the value of R$ 15,000.00 (fifteen thousand reais);

b) for the person joining in place or enclosure under customs control without the regular authorization; and

c) by the commercial invoice presentation at odds with one or more of one of the indications established in the regulation; and

XI-from R$ 100.00 (one hundred reais):

a) by volume of charge not manifested by the transporter, without prejudice to the application of the penalty provided for in the inciso IV of the art. 105; and

b) by percentage point exceeding the five percent margin, in the weight gap established in relation to the bulk cargo manifold submitted by the road or rail transporter.

§ 1º The pick-up of the fines provided for in points (e), "f" and "g" of the inciso VII does not guarantee the right to the regular operation of the regime or the enclosure, nor the carrying out of the activity, service or procedure granted by title precarious.

§ 2º The fines provided for in this article do not undermine the requirement of the tax incidents, the application of other enforceable penalties and the tax representation for criminal purposes, when it is the case. " (NR)

" Art. 169. ...............................................................................

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

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

I-less than R$ 500.00 (five-hundred reais);

II-higher than R$ 5,000.00 (five thousand reais) in the predicted hypotheses in points ("a", "b" and "c", item 2, of the inciso III of the caput of this article.

.............................................................................................. " (NR)

Art. 62. The art. 3º of the Decree-Law No. 399 of December 30, 1968, passes the vigour with the following essay:

" Art. 3º ....................................................................................

Single paragraph. Without prejudice to the criminal sanction referred to in this article, it shall be applied, in addition to the penalty of the respective merchandise, the fine of R$ 2.00 (two reais) per cigarette pack or per unit of the remaining seized goods. " (NR)

Art. 63. The arts. 7º and 8º of the Law no 9,019, of March 30, 1995, go on to invigorate with the following essay:

" Art. 7º ..................................................................................

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

§ 2º The rights Anti-dumping and countervailing duties are due on the date of the registration of the import declaration.

§ 3º The lack of collecting anti-dumping or countervailing duties on the date laid down in § 2º will entail, on the uncollected value:

I-in the case of spontaneous payment, after the customs landed:

a) the incidence of late payment, calculated at the rate of thirty-three-hundred per cent, per day of delay, the departure from the first day subsequent to the registration of the import declaration until the day on which your payment occurs, capped at twenty percent; and

b) the incidence of late payment interest calculated at the referential rate of the System Settlement and Custody special-SELIC, for federal securities, accumulated monthly, from the first day of the subsequent month to the record of the import declaration up to the last day of the month preceding that of the payment and one per cent in the month of payment; and

II-in the case of demand for the trade, of a fine of seventy and five percent and of the default interest provided for in paragraph "b" of the inciso I of this paragraph.

§ 4º The fine of which deals with the inciso II of the § 3º will be required in isolation when anti-dumping duties or countervailing duties housee were paid after the registration of the import declaration, but without the moratory accruals.

§ 5º The demand for the trade of rights Anti-dumping or countervailing duties and arising from moratory accruals and penalties will be formalized in self-infringing self-infringement by Auditor-Fiscal of the Federal Revenue Officer, observed the provisions of the Decree no 70,235, of March 6, 1972.

§ 6º Verified the inadimplement of the obligation, the Office of the Federal Revenue Officer will forward the debit to the Attorney General of the National Finance, for enrollment in Union Active Debt and its collection.

§ 7º A restitution of values paid for the title of anti-dumping and countervailing duties, provisional or definitive, enticing the restitution of the corresponding legal accruals and the pecuniary penalties, of material character, impaired by the cause of restitution. " (NR)

" Art. 8º ........................................................................................

§ 1º In cases of retroactivity, the Registry of the Internal Revenue Officer will subpoena the taxpayer or responsible to pay the rights anti-dumping or countervailing, provisional or definitive countervailing, within thirty days, without the incidence of any moratory accruals.

§ 2º Ventid the time limit provided for in § 1º, without the payment of the rights, the The Office of the Federal Revenue Office is to require them of trade, upon the lavrature of the infringement self, applying the fine and the default interest provided for in the inciso II of § 3º of the art. 7º, as of the end of the thirty-day period provided for in § 1º of this article. " (NR)

Art. 64. The art. 2º of Law No. 4,502, 1964, passes the invigorated vigour of § 3º, with the following wording:

" § 3º For the purpose of the provisions of the inciso I, the respective customs disembark of the commodity which appears as to be deemed to occur shall be deemed to occur. having been imported and whose stray or failure will come to be ascertained by the tax authority, including in the hypothesis of merchandise under suspensive taxation regime. " (NR)

Art. 65. The reduction of the expected offending trade fine in the art. 6º of Law No. 8,218 of August 29, 1991, does not apply:

I-to the fines provided for in the arts. 54, 56 and 59 of this Provisional Measure;

II-to the fines provided for in the art. 107 of the Decree-Law No. 37, of 1966, with the essay given by art. 61 of this Provisional Measure;

III-to the fine provided for in § 3º of the art. 23 of the Decree-Law No. 1,455, of 1976, with the essay given by art. 59 of Law No. 10,637, of 2002;

IV-to the fines provided for in the arts. 67 and 84 of the Provisional Measure No. 2.158-35, of 2001;

V-to the fine provided for in the inciso I of the art. 83 of Law No. 4,502, 1964, with the essay given by art. 1º of the Decree-Law No. 400 of December 3, 1968; and

VI-to the fine provided for in the art. 19 of Law No. 9,779, of January 19, 1999.

CHAPTER IV

OF THE FINAL PROVISIONS

Art. 66. The Act No 10,753 of October 31, 2003, passes to the invigorate with the following amendments:

" Art. 4º The entry into the Country of foreign-language or Portuguese, immune from tax in the terms of art is permitted. 150, inciso VI, paragraph (d) of the Constitution, and, pursuant to the regulation, of prior customs tariffs, without prejudice to customs controls and their fees. " (NR)

" Art. 8º The legal persons who exercise the activities described in the incisys II to IV of the art. 5º may constitute provision for loss of stockpiles, calculated on the last day of each period of ascertaining the income tax and the social contribution on net profit, corresponding to one-third of the value of the existing stockpile on that date, in the form that discharges the regulation, including in relation to the accounting and tax treatment to be dispensed to the reversals of that provision. " (NR)

" Art. 9º The provision referred to in art. 8º will be deductible for the purposes of determination of the actual profit and calculation basis of the social contribution on net profit. " (NR)

Art. 67. The Registry of the Federal Revenue Office shall, within the framework of its competence, the necessary standards for the application of the provisions of this Interim Measlage.

Art. 68. This Interim Measure takes effect on the date of its publication, producing effects, in relation to:

I-to the arts. 1º to 15 and 23, on the first day of the month following when completing ninety days of the publication of this Provisional Measure;

II-to the arts. 24, 25, 27, 28 and 32 of this Provisional Measure, to art. 1º of the Law no 8,850, of January 28, 1994, and to the inciso I of art. 52 of the Law no 8,383, of December 30, 1991, with the essay given by the arts. 40 and 41, as of 1º January 2004;

III-to the remaining articles, as of the date of the publication of this Provisional Measure.

Art. 69. They shall be repealed:

I-the points ("a" of the incisors III and IV and the inciso V of the art. 106, the art. 109 and the art. 137 of the Decree-Law No. 37, of 1966, this with the essay given by art. 4º of the Decree-Law No. 2,472, of 1988;

II-the art. 7º of the Decree-Law No. 1,578 of October 11, 1977;

III-the art. 75 of the Law no 9,532, of December 10, 1997; and

IV-the art. 6º of Law No. 10,637 of December 30, 2002, as of the date of commencement of the effects of this Provisional Measure.

Brasilia, October 30, 2003; 183º of Independence and 115º of the Republic.

LUIZ INACIO LULA DA SILVA
Antonio Palocci Filho