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Law # 12715, 17 September 2012

Original Language Title: Lei nº 12.715, de 17 de Setembro de 2012

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LEI N °-12,715, OF September 17, 2012

Changes the aliquot of the pension contributions on the payroll due by the companies that specifies; establish the Program of Encouragement of Technological Innovation and Adensation of the Productive Chain of Automotive Vehicles, the Special Taxation Scheme of the National Broadband Program for Implantation of Networks of Telecommunications, the Special Incentive Scheme for Computers for Educational Use, the National Oncological Attention Support Program and the National Health Attention Support Program of the Person with Disability; re-establishes the Program A Computer Student; amends the Semiconductor Industry Technological Development Support Program, established by Law No. 11,484 of May 31, 2007; amends the Laws n ° s 9,250, of December 26, 1995, 11,033, of December 21, 2004, 9,430, of December 27, 1996, 10,865, April 30, 2004, 11,774, September 17, 2008, 12,546, December 14, 2011, 11,484, May 31, 2007, 10,637, December 30, 2002, 11,196, 10,406, 10,406, 10 of January 2002, 9,532, December 10, 1997, 12,431, June 24, 2011, 12,414, June 9, 2011, 8,666, June 21, 1993, July 23, 2004, July 23, 2004, the Decrees-Leis n ° s 1,455, April 7, 1976, 1,593, of 21 December 1977, and Provisional Measure No. 2.199-14, of August 24, 2001; and gives other arrangements.

A P R E S D E N T A R E P A R E P B L I C A I do know that the National Congress decrees and I sanction the following Act:

Art. 1 ° It is established the National Oncologogical Attention Support Program-PRONON, with the purpose of capturing and channeling resources for the prevention and combating of cancer.

Single paragraph. The prevention and combat of cancer encompasses, for the purposes of this Law, the promotion of information, research, screening, diagnosis, treatment, palliative care and rehabilitation regarding malignant neoplasias and correlates affections.

Art. 2 ° Pronon will be implemented by tax incentive to oncological attention to actions and services, developed by cancer prevention and combat institutions.

§ 1 ° The actions and oncological attention services to be supported with the resources helmed by the Pronon comprise:

I-the provision of medical-assistive services;

II-the training, training and enhancement of human resources in all of the levels; and

III-the realization of clinical, epidemiological and experimental research.

§ 2 ° For the purposes of the provisions of this Law, consider institutions for prevention and combating cancer the people legal, associative or fundational legal legal, nonprofit that are:

I-certified as welfare entities, in the form of Law No. 12,101, of November 27, 2009; or

II-qualified as social organizations, in the form of Law No. 9,637, of May 15, 1998; or

III-qualified as Organizations of Civil Society of Public Interest, in the form of Law No. 9,790, of March 23 of 1999.

Art. 3 ° It is established the National Health Attention Support Program of the Person with Disabilities-PRONAS/PCD.

§ 1 ° The Pronas/PCD has the purpose of capturing and channeling resources aimed at stimulating and developing prevention and the rehabilitation of the person with disabilities, including-if promotion, prevention, early diagnosis, treatment, rehabilitation and referral and adaptation of orphan, prostheses and auxiliary means of locomotion, throughout the life cycle.

§ 2 ° The Pronas/PCD will be implemented by tax incentive to actions and rehabilitation services of the person with disabilities developed by non-profit private law legal persons who are intended for the treatment of physical disabilities, motoring, auditory, visual, mental, intellectual, multiple and autism.

§ 3 ° For effect of the Pronas / PCD, the legal persons referred to in § 2 shall:

I-be certified as welfare entities that meet the provisions of the Act No 12,101, of 27 of november 2009; or

II-meet the requirements of which it treats Law No. 9,637, of May 15, 1998; or

III-constitute as Organizations of the Civil Society of Public Interest that meets the requirements that it treats Law No. 9,790, of March 23, 1999; or

IV-providing direct and free care to persons with disabilities, enrolled in the National Cadet of Health Establishments-CNES of the Ministry of Health.

§ 4 ° The actions and rehabilitation services supported with the donations and the sponsorships picked up by means of the Pronas/PCD comprise: I-provision of medico-assistencial;

II-training, training and improvement of human resources at all levels; and

III-realization of clinical, epidemiological and experimental research.

Art. 4 ° The Union shall provide physical persons, from the anocalendary from 2012 to the calendar year 2015, and to legal persons, from the year-calendar from 2013 to the calendar year 2016, in the capacity of encouraging, the option to deduct from the income tax the values corresponding to the donations and the sponsorships directly effected for the sake of actions and services of which they treat the arts. 1 ° to 3 °, previously approved by the Ministry of Health and developed by the target institutions to which the arts are referred. 2 ° and 3 °.

§ 1 ° Donations will be able to take on the following species of free acts:

I-transfer of amounts in cash;

II-transfer of movable or immovable property;

III-comodate or assignment of use of immovable property or equipment;

IV-fulfillment of expenses in conservation, maintenance or repairs to the movable, immovable property and equipment, including those referred to in inciso III; e

V-supply of consumption material, hospital or clinical, of medicines or food products.

§ 2 ° It is considered to be sponsoring the provision of the incentive with promotional purpose.

§ 3 ° The encouraging physical person will be able to deduct from the income tax due, ascertained in the Adjustment Statement Annual, the total value of donations and sponsorships.

§ 4 ° The incentive legal person taxed on the basis of real profit will be able to deduct from the income tax due, in each period of ascertaining, quarterly or annual, the value total donations and sponsorships, vetoed the deduction as operating expense.

§ 5 ° The maximum overall value of deductions from which it treats this article will be fixed annually by the Executive Power, based on a percent of the income taxable persons of physical persons and income tax due by legal persons taxed on the basis of actual profit.

§ 6 ° The deductions of which it treats this article:

I-relatively to people physical:

a) stay limited to the value of the donations effected in the anocalendary to which to refer to the Annual Income Tax Adjustment Statement on the Income of the Physical Person; and

b) (VETADO); and

c) apply to the annual adjustment declaration using the option by the statutory deductions; and

II-regarding legal persons taxed on the basis of actual profit:

a) (VETADO); and

b) should correspond to the donations and sponsorships effected within the quarterly or annual tax period of the tax.

§ 7 ° (VETADO).

§ 8 ° The benefits of which it treats this article do not exclude others benefits, rebates and deductions in effect.

Art. 5 ° In the donation hypothesis in goods, the donor should consider as a value of the donated goods:

I-for the physical persons, the constant value of the last declaration of the income tax; and

II-for the legal persons, the ledger value of the goods.

Single paragraph. In any of the hypotheses provided for in § 1 ° of the art. 4 °, the value of the deduction will not be able to exceed the market value.

Art. 6 ° The recipient institution holder of the action or service defined in the § l ° of the art. 2 ° and in § 4 ° of the art. 3 ° shall issue receipt in favor of the donor or sponsor, in the form and conditions set forth in act of the Registry of the Brazilian Federal Revenue Office of the Ministry of Finance.

Art. 7 ° For the application of the provisions of the art. 4 °, the actions and services defined in § 1 ° of the art. 2 ° and in § 4 ° of the art. 3 ° shall be approved in advance by the Ministry of Health, according to the form and procedure established in an act of the Executive Power, and shall be in line with the policy set out for the sector in the National Health Plan and the guidelines of the Ministry of Health.

Art. 8 ° The actions and services defined in § 1 ° of the art. 2 ° and in § 4 ° of the art. 3 ° shall have their development accompanied and assessed by the Ministry of Health, in the form established in an act of the Executive Power, observed the need for participation of social control, pursuant to Law No. 8,142, of December 28 of 1990.

§ 1 The assessment by the Ministry of Health of the correct application of the resources received will take place at the end of the development of the actions and services, or will occur annually, if permanent.

§ 2 ° The instructors and recipient institutions should, in the form of instructions dispatched by the Ministry of Health, communicate the incentives carried out and received, and it will be up to the recipients to substantiate their application.

§ 3 ° An evaluation and follow-up report of the actions and services provided for in the caput and published on an electronic website of the Ministry of Health in the World Computer Network-Internet.

Art. 9 ° In case of execution of poor quality or partial or complete misexecution of the actions and services of which they treat the arts. 1 ° to 3 °, the Ministry of Health will be able to disable, for up to 3 (three) years, the recipient institution, upon a motivated decision and from which it will be able to appeal to the Minister of State for Health.

Single paragraph. Act of the Executive Power will lay out the criteria for the inabilitation and the procedures of which it treats the caput, ensured ample defense and adversarial.

Art. 10. The resources object of donation or sponsorship should be deposited and moved into specific bank account on behalf of the recipient.

Single paragraph. They will not be considered, for an end to attestation of the incentive, the aports in respect of which the provisions of this article are not complied with.

Art. 11. No application of the resources can be effected by intermediation.

Single paragraph. It does not set up intermediates the hiring of services from:

I-elaboration of stock projects or services for the achievement of donation or sponsorship; and

II-caption of resources.

Art. 12. It constitutes infringement of the provisions of this Act the receipt by the sponsor of financial advantage or well, on the grounds of the sponsorship.

Art. 13. Infractions to the provisions of this Act, without prejudice to the criminal penalties, shall subject the donor or sponsor to the payment of the updated value of the income tax due in respect of each financial year and the penalties and too much accruals provided for in the current legislation.

Single paragraph. In the hypothesis of dolo, fraud or simulation, including in the case of deviation of purpose, it will be applied to the donor and the beneficiary fine corresponding to 2 (two) times the value of the advantage earned improperly.

Art. 14. The art. 12 of Law No. 9,250 of December 26, 1995, it passes on the invigorating addition of the following inciso VIII:

" Art. 12 ......................................................................................

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

VIII- donations and sponsorships directly effected by physical persons within the framework of the National Oncologogical Attention Support Program-PRONON and the National Health Attention Support Program of the Person with Disabilities-PRONAS/PCD, previously approved by the Ministry of Health.

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

Art. 15. It becomes reinstated the Program A Computer by Student-PROUCA and instituted the Special Incentive Scheme for Computers for Educational Use-REICOMP, under the terms and conditions set forth in the arts. 16 a to 23 of this Law.

Art. 16. Prouca aims to promote digital inclusion in schools of public, state, district, county, municipal and non-profit schools of care for persons with disabilities, upon acquisition and use of computer solutions, consisting of computer equipment, computer programs- software -in them installed and of support and technical assistance necessary for their functioning.

§ 1 ° Ato set of the Ministers of State for Education, Science, Technology and Innovation and the Farm will establish definitions, specifications and minimum technical characteristics of the equipment referred to in the caput, and may even determine the minimum values and maxims achieved by the Prouca.

§ 2 ° Compete to the Executive Power:

I-relate the informatics equipment of which treats the caput; and

II-establish Productive Process Basics-specific PPB, defining minimal steps and manufacturing conditioners of the equipments of which treats the caput.

§ 3 ° The equipment mentioned in the caput is intended for educational use by students and teachers from the schools of the federal, state, district, county, municipal and non-profit schools of care for persons with disabilities, exclusively as a learning tool.

§ 4 °A acquisition and the necessary technical assistance to the operation of the equipment specified in the caput will be carried out by means of public bidding, observed the current legislation.

§ 5 ° Computer solutions to be acquired and used within the framework of the Prouca must compulsorily rely on a minimum percentage of computer equipment and computer programs adapted or developed specifically for persons with disabilities, in the terms of the regulation.

Art. 17. It is a beneficiary of the Reicomp the legal person empowered that:

I-exercise manufacturing activity of the equipment mentioned in the caput of the art. 16; and

II-be a winner of the bidding process of which treats § 4 ° of the art. 16.

§ 1 ° You will also be deemed to be a beneficiary of the Reicomp the legal person who exercises the outsourced manufacturing activity for the winner of the bidding process referred to in § 4 ° of the art. 16.

§ 2 ° The legal persons opting for the Unified Special Scheme of Fundraising and Contributions owed by the Microenterprises and Small Business-Simple National Companies, of which it treats Supplementary Law n ° 123, of December 14, 2006, and legal persons from which they treat the inciso II of the caput of the art. 8 ° of Law n ° 10,637 of December 30, 2002 and the inciso II of the art caput. 10 of Law No. 10,833 of December 29, 2003, cannot accede to the Reicomp.

§ 3 ° The Executive Power shall regulate the regime of which it treats the caput.

Art. 18. The Reicomp suspenders, as the case is, the requirement:

I-of the Industrialized Products-IPI incident on the departure of the industrial establishment of raw materials and intermediary products destined for the industrialization of the equipment mentioned in the art. 16, when acquired by the regime-enabled legal person;

II-of the Contribution to the PIS/Pasep and the Contribution to Social Security Funding-COFINS incidents on revenue arising from:

a) sale of raw materials and intermediate products intended for the industrialization of the equipment mentioned in the art. 16, when acquired by legal person entitled to the scheme; or

b) provision of services by legal person established in the Country to the legal person entitled to the scheme, when intended for the equipment mentioned in the art. 16; and

III-of the IPI, of the Contribution to the PIS/Pasep-Import, of the Cofins-Import, of the Import Tax and the Contribution of Intervention in the Economic Domain aimed at financing the Interaction Stimulus Program University-Company for the Support of Innovation incidents on:

a) raw materials and intermediate products intended for the industrialization of the equipment mentioned in the art. 16, when imported directly by legal person entitled to the scheme;

b) the payment of services imported directly by legal person entitled to the scheme, when destined for the equipment mentioned in the art. 16.

Art. 19. They become exempt from IPI the computer equipment sawn out of the legal person benefiting from the Reicomp directly to the schools referred to in art. 16.

Art. 20. The import operations carried out with the benefits provided for in the Reicomp depend on prior annuence from the Ministry of Science, Technology and Innovation.

Single paragraph. The tax notes relating to the sales transactions in the domestic market of goods and services purchased with the benefits provided for in the Reicomp shall:

I-be accompanied by document issued by the Ministry of Science, Technology and Innovation, attesting that the operation is intended for the Prouca; and

II-contain the expression "Sale effected with suspension of the IPI requirement, of the Contribution to the PIS/Pasep and the Cofins", with the specification of the legal device corresponding and the number of the attestation issued by the Ministry of Science, Technology and Innovation.

Art. 21. The fruition of the benefits of the Reicomp shall be conditional on the tax regularity of the legal person in relation to the tributes and contributions administered by the Registry of the Brazilian Federal Revenue Office of the Ministry of Finance.

Art. 22. The legal person benefiting from the Reicomp will have the habilitation cancelled:

I-in the hypothesis of not meeting or failing to attend to the specific basic productive process referred to in the inciso II of § 2 ° of the art. 16;

II-whenever it is apure that it did not satisfy or ceased to satisfy, it did not comply with or ceased to comply with the requirements for habilitation to the regime; or

III-on request.

Art. 23. After the incorporation or use of the goods or services purchased or imported with the benefits of the Reicomp in the equipment mentioned in the art. 16, the suspension of which treats art. 18 converts to aliquot 0 (zero).

Single paragraph. In the hypothesis of not effecting the incorporation or use of which it treats the caput, the beneficiary legal person of the Reicomp is obliged to collect the unpaid tributes depending on the suspension of which it treats the art. 18, plus interest and fine, of mora or of trade, in the form of the Act, counted from the date of acquisition or the registration of the Import-DI Declaration, on the condition of:

I-taxpayer, in relation to IPI linked to the import, to the Contribution to PIS/Pasep-Import and Cofins-Import; or

II-responsible, in relation to the IPI, to the Contribution to the PIS/Pasep, to the Cofins and the Contribution of Intervention in the Economic Domain aimed at fund the Stimulus Program to the University Interaction-Company for the Support of Innovation.

Art. 24. Special taxation arrangements applicable to the construction or reform of children's education establishments are hereby established.

§ 1 ° The special scheme provided for in the caput of this article applies until December 31, 2018 to the construction or reform projects of crèches and preschools whose works have been initiated or contracted from 1 ° of January 2013.

§ 2 ° The special scheme has optional and irretreatable character while perdurating the obligations of the constructor with the contractors.

§ 3 ° The form, the time frame and the conditions for the option by the special taxation regime will be established by the Registry of the Brazilian Revenue Office.

§ 4 ° The option of which it treats § 3 ° depends on the prior approval of the project for construction or reform of nurseries and preschools by the Ministry of Education, where the minimum term of 5 (five) years of use of the immovable as daycare or preschool must appear.

§ 5 ° The children's education institutions referred to in this article:

I-should follow parameters and technical specifications set out in regulation; and

II-will not be able to have their intended destination changed by the minimum term of 5 (five) years.

§ 6 ° The disfulfilling of the provisions of § 5 shall subject the public or private owner of the child education establishment beneficiary to the payment of the difference in the tributes to which if refers to art. 25 that ceased to be paid by the constructor, with due additions legal accruals.

Art. 25. For each work submitted to the special taxation scheme, the constructor shall be subject to the payment equivalent to 1% (one per cent) of the monthly revenue received, which shall correspond to the unified monthly payment of the following taxes and contributions:

I-Income Tax of Legal Persons-IRPJ;

II-Contribution to PIS/Pasep;

III-Social Contribution on Liquid Profit-CSLL; and

IV- Cofins.

§ 1 ° For the purposes of the caput of this article, consider monthly revenue the totality of the revenues earned by the constructor by virtue of the realization of the piece.

§ 2 ° The percent of 1% (one percent) that it treats the caput of this article will be considered:

I-0.44% (forty-four hundrths per cent) as Cofins;

II-0.09% (nine hundrths per cent) as Contribution to the PIS/Pasep;

III-0.31% (thirty-one hundred percent) as IRPJ; and

IV-0.16% (sixteen hundred percent) as CSLL.

§ 3 ° The revenues, costs, and own expenses of the work subject to taxation in the form of this article should not be computed in ascertaining the bases of calculation of the tributes and contributions of which it treats the caput owed by the constructor by virtue of its other business activities.

§ 4 ° For the purposes of the provisions of Paragraph 3 of this article, the indirect costs and expenses paid by the constructor in the month will be appropriate to each work in the same proportion represented by the direct costs of the work, in relation to the cost direct total of the constructor, thus understood as the sum of all the direct costs of all the works and that of other activities exerted by the constructor.

Art. 26. The option by the special taxation scheme provided for in the art. 24 of this Act obliges the taxpayer to collect the tributes from the month of the option.

§ 1 ° The unified payment of taxes and contributions shall be made up to the 20 ° (twentieth) day of the month subsequent to that in which there is a revenue being earned.

§ 2 ° The payment of the tributes and contributions in the form of this article shall be deemed to be final, by not generating, in any hypothesis, right to restitution or compensation with whatever is ascertained by the constructor.

Art. 27. The constructor is obliged to maintain segregated ledger deed for each work submitted to the special taxation regime.

Art. 28. It is established the Special Taxation Scheme of the National Broadband Program for the Deployment of Telecommunications Networks-REPNBL-Networks.

§ 1 ° The REPNBL-Networks is intended for implantation projects, magnification or modernization of telecommunication networks that support broadband internet access, including satellite earth stations that contribute to the deployment objectives of the National Broadband Program-PNBL, pursuant to this Act.

§ 2 ° The Executive Power shall regulate the form and the criteria of habilitation and co-habilitation to the regime of which it treats the caput.

Art. 29. It is a beneficiary of the REPNBL-Networks the entitled legal person who has project approved for the achievement of the goals set out in the § l ° of the art. 28, as well as the legal person co-habilitated.

§ 1 ° The Executive Power will discipline the procedure and the project approval criteria of which it treats the caput, observed the following guidelines:

I -the approval criteria should be established with a view to the goal of:

a) to reduce regional differences;

b) to modernize telecommunications networks and raise quality standards propitiated to users; and

c) massify access to networks and telecommunications services that support broadband internet access;

II-the project should contemplate, in addition to the necessary works civilians, the specifications and price quotation of all linked network equipment and components;

III-the project will not be able to relate as services associated with the civil works referred to in the inciso II the services of operation, maintenance, rental, comodate and mercantile rental of telecommunications network equipment and components;

IV-the project should contemplate the acquisition of equipment and network components produced accordingly with the respective basic productive process, as per minimum percent defined in regulation; and

V-the project should contemplate the acquisition of equipment and network components developed with national technology, as per minimum percentage defined in regulation.

§ 2 ° Compete to the Minister of State for Communications approve, in an own act, the project enquing in the guidelines of § 1 °, observed the regulation of which it treats § 2 ° of the art. 28.

§ 3 ° The project of which treats the caput is to be submitted to the Ministry of Communications by the June 30, 2013.

§ 4 ° The telecommunications network equipment and components of which treat the incisos IV and V of § 1 ° shall be related in an act of the Executive Power.

§ 5 ° The legal persons opting for the Simple National, of which it treats the Supplemental Act no 123, of December 14, 2006, will not be able to join the REPNBL-Networks.

§ 6 ° It should be given wide publicity for the evaluation of the projects presented in the Ministry of Communications, in the terms of Law No. 12,527, of November 18, 2011.

Art. 30. In the case of sale in the domestic market of machines, appliances, instruments and new equipment and building materials for use or incorporation in the civil works covered in the project that it treats the caput of the art. 29, stay suspended:

I-the requirement of the Contribution to the PIS/Pasep and the Contribution to Social Security Funding-COFINS incidents on the revenue of the seller legal person, when the acquisition is effected by legal person benefiting from the REPNBL-Redes; and

II-the Imposed Products Industrialized-IPI incident at the exit of the industrial establishment or equated, when the acquisition in the domestic market is effected by legal person beneficiary of the REPNBL-Networks.

§ l ° In the relative tax notes:

I-to the sales of which it treats the inciso I of the caput should appear the expression " Sale effected with suspension of the Demanding of the Contribution to the PIS/Pasep and the Cofins ", with the corresponding legal device specification; and

II-to the outputs of which treats the inciso II of the caput should appear the expression" Output with suspension of the IPI ", with the specification of the corresponding legal device, vetted the registration of the tax in the said notes.

§ 2 ° The suspensions of which it treats this article converts to aliquot 0 (zero) after use or incorporation of the good or building material to the work of which it treats the caput.

§ 3 ° The legal person who does not use or incorporate the good or material of construction to the work of which treats the caput is obliged to collect the contributions and unpaid taxes due to the suspension of which it treats this article, plus interest and fine of late payment, in the form of the Act, counted from the date of the acquisition, in the condition of responsible or taxpayer, in relation to the Contribution to PIS/Pasep, Cofins and IPI.

§ 4 ° The machines, apparatus, instruments and equipment possessing basic productive process defined pursuant to Law No. 8,248, of October 23, 1991, or in the Decree-Law n ° 288, of February 28, 1967, will only make jus to the suspension of which they treat the incisos I and II of the caput when produced as per the respective PPBs.

Art. 31. In the case of sale of services intended for the civil works covered in the project that it treats the art. 29, the requirement of the Contribution to the PIS/Pasep and the Cofins incidents on the provision of services effected by legal person established in the Country, the beneficiary legal person of the REPNBL-Networks.

§ l ° Nas. sales of services of which it treats the caput, applies, in what couber, the provisions of § § 1 ° to 3 ° of the art. 30.

§ 2 ° The willing in the caput applies also in the rental revenue hypothesis of machines, appliances, instruments and equipment for use in civil works covered in the project that it treats art. 29, and which will be demobilized after its completion, when hired by legal person benefiting from the REPNBL-Networks.

Art. 32. The benefits of which treat the arts. 28 a 31 achieve only the constructions, deployments, ampliations or modernizations of telecommunications networks carried out between the date of publication of the Provisional Measure no 563, of April 3, 2012, and December 31, 2016.

Single paragraph. The benefits of which it treats the caput will only be able to be enjoyed in the acquisitions, constructions, deployments, ampliations or modernizations carried out from the date of habilitation or co-habilitation of the legal person.

Art. 33. The fruition of the benefits of which it treats the REPNBLNetworks shall be conditional on the tax regularity of the legal person in relation to the contributions and taxes administered by the Registry of the Brazilian Federal Revenue Office of the Ministry of Finance.

Single paragraph. For providers of telecommunications services subject to the certification of the National Telecommunications Agency-ANATEL, the fruition of which treats the caput is also conditional on the tax regularity in relation to the revenue constituting the Telecommunication Fund of Telecommunications-FISTEL.

Art. 34. (VETADO).

Art. 35. The telecommunications services provided by means of the radiofrequency subtracks from 451 MHz to 458 MHz and from 461 MHz to 468 MHz, as well as by means of small-sized satellite earth stations that contribute to the deployment objectives of the PNBL, become exempt from federal tax incidents on your billing until December 31, 2018, in the terms set out in regulation.

Art. 36. They shall be exempted from the inspection fees provided for in the art. 6 ° of Law No. 5,070, of July 7, 1966, to December 31, 2018, the telecommunications stations operating on the radio frequency subtracks from 451 MHz to 458 MHz and from 461 MHz to 468 MHz, as well as the small satellite earth stations of small porting that contribute to the PNBL's deployment objectives, and meet the criteria set out in regulation.

Art. 37. It is exempt from federal tributes, until December 31, 2018, the retail gross sales revenue of the components and network equipment, terminals and transceivers defined in regulation that are dedicated to the telecommunications services provided by means of the radiofrequency subbands from 451 MHz to 458 MHz and from 461 MHz to 468 MHz, as well as through small sized satellite earth stations that contribute to the PNBL's deployment objectives.

Art. 38. The value of the Supervisory Fee for Installation of the mobile stations of the Personal Mobile Service, Mobile Mobile Service or other telecommunication service modality pursuant to Law No. 5,070 of July 7, 1966 and its amendments, which they integrate machine-to-machine communication systems, defined in the terms of regulation to be edited by the Executive Power, is set at R$ 5.68 (five reais and sixty-eight cents).

Single paragraph. The Health Surveillance Rate will be paid, annually, by the March 31, and its values will be those corresponding to 33% (thirty-three percent) of those set for the Facility Supervisory Rate.

Art. 39. Law No. 11,033 of December 21, 2004, it passes the following with the following amendments:

" Art. 14. Will be effected with suspension of the Industrialized Products-IPI, of the Contribution to the PIS/Pasep, of the Contribution to the Financing of Social Security-COFINS and, where the case is the case, of the Import Tax-II, the sales and the imports of machinery, equipment, spare parts and other goods, on the domestic market, when purchased or imported directly by the beneficiaries of the Report and intended for its immobilized asset for exclusive use in the execution of services of:

I-charge, discharge, storage and movement of goods and products;

II-supplementary operating support systems;

III-environmental protection;

IV-security and flow monitoring systems of persons, goods, products, vehicles and vessels;

V-dredges; and

VI-training and training of workers, including in the deployment of Professional Training Centers.

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

§ 10. Vehicles purchased with the benefit of the Report shall be given external visual identification to be defined by the competent body of the Executive Power.

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

" Art. 15. They are beneficiaries of the Reporto the port operator, the organized port concessionaire, the tenant of public use port facility and the company authorized to explore mixed-use or exclusive private use port facility, inclusive those that operate with offshore vessels.

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

Art. 40. It is created the Program of Encouragement of Technological Innovation and Adensation of the Productive Chain of Automotive Vehicles-INNOVAR-AUTO with a goal of supporting technological development, innovation, safety, protection of the environment, efficiency energy and the quality of cars, trucks, buses and auto parts.

§ 1 ° The Innovate-Auto will apply until December 31, 2017, date on which all the current qualifications will be considered cancelled and will cease its effects, except for the fulfillment of the commitments made.

§ 2 ° Powers enable the INOVAR-AUTO:

I-the companies that produce, in the Country, the products classified in the headings 87.01 a to 87.06 of the Table of Incidence of the Excited Products Tax-TIPI, approved by Decree No. 7,660, of December 23, 2011;

II-the companies marketing, in the Country, the products referred to in the inciso I; or

III-the companies that have project approved for installation, in the Country, of factory or, in the case of the already installed companies, of new plants or industrial projects for production of new models of these products.

§ 3 ° The habilitation to Innovate-Auto will be awarded in joint act by the Ministries of Development, Industry and Foreign Trade and Science, Technology and Innovation.

§ 4 ° Only will be able to enable the scheme to the company that:

I-is regular in relation to federal tributes; and

II-assume commitment to achieving minimum energy efficiency levels regarding all vehicles marketed in the Country, as per regulation.

§ 5 ° The habilitation becomes conditional on:

I-realization by the company, in the Country, of manufacturing activities and of engineering infrastructure, directly or by third parties;

II-realization by the company, in the Country, of investments in research, development and innovation, directly or by third parties;

III-achievement by the company, in the Country, of expendive in engineering, industrial technology basic and capacity-building of suppliers, directly or by third parties; and

IV-accession of the company to the national scope vehicular labeling program, in the terms of regulation, except as to the vehicles with piston motor, from ignition by compression (diesel or semidiesel).

§ 6 ° The company shall comply with at least 3 (three) of the 4 (four) requirements set out in § 5, with the exception of manufacturers producing exclusively motor vehicles of piston, of compression ignition (diesel or semidiesel), which shall meet at least 2 (two) of the requirements set out in the incisos I to III of the mentioned § 5 °.

§ 7 ° The habilitation will be valid 12 (twelve) months, counted from its concession, and may be renewed, by request of the company, for new period of 12 (twelve) months, provided that all conditions and commitments have been fulfilled.

§ 8 ° In the case of the inciso III of § 2 °, the Company shall request specific habilitation for each factory or industrial plant it intends to install, which may be renewed only once, provided that it has been fulfilled the timeframe of the installation project.

§ 9 ° The Executive Power shall establish terms, limits and conditions for the habilitation to the Innovative-Auto.

Art. 41. Innovating-Auto-enabled companies will be able to establish presumed IPI credit, based on the expenditures carried out in the Country in each month-calendar with:

I-research;

II-technological development;

III-technological innovation;

IV-strategic inputs;

V-tools;

VI-collections to the National Fund for Scientific and Technological Development-FNDCT in the form of the regulation;

VII-empowerment of suppliers; and

VIII-engineering and basic industrial technology.

§ 1 ° For the effect of the caput, the expenditures will be considered carried out in the second month-calendar prior to the month of credit ascertaining.

§ 2 ° The expenditures carried out in November and December 2017 will not give right to the credit of which it treats the caput.

§ 3 ° The companies of which it treats the inciso III of § 2 ° of the art. 40, enabled by Innovative-Auto, will, as yet, be able to establish presumed credit from the IPI regarding the vehicles by them imported by applying the percentage established by the Executive Power on the IPI calculation basis at the exit of the establishment importer.

§ 4 ° The presumed IPI credit of which they treat the caput and § 3 ° could be ascertained from the company's habilitation.

§ 5 ° The Executive Power shall establish terms, limits and conditions for the use of the presumed IPI credit of which it treats this article.

§ 6 ° It is suspended the IPI incident on the customs landings of the vehicles imported pursuant to § 3 °.

§ 7 ° The assumed claims of IPI that it treats this article:

I-are not subject to the incidence of the Contribution to the PIS/Pasep and the Cofins; and

II-should not be computed for purposes of ascertaining the Income Tax of the Legal Person and the Social Contribution on Net Profit.

Art. 42. It will entail the cancellation of the habilitation by Innovative-Auto:

I-the disfulfilling of the requirements set by this Act or by the complementary acts of the Executive Power; or

II-(VETADO).

§ 1 ° The cancellation of the habilitation by Innovar-Auto will imply the requirement of the tax which is no more than paid from the first habilitation depending on the use of the assumed credit of the IPI, with the additions provided for in the legislation tax.

§ 2 ° The Executive Power may dispose in regulation that the requirement of the IPI and the additions of which it treats § 1 ° shall be proportionate to the disfulfillment of the commitments made.

§ 3 ° In the event that the company owns more than one habilitation to Innovate-Auto, the cancellation of one of them will not affect the rest.

Art. 43. It is subject to the fine of 10% (ten percent) of the value of the assumed credit ascertained to the company that disfulfil ancillary obligation concerning the Innovative-Auto.

Single paragraph. The percent of which treats the caput should be applied on the value of the assumed credit regarding the month prior to that of the infraction check.

Art. 44. The presumed credit of IPI that it treats art. 41 does not exclude the benefits provided for in the arts. 11-A and 11-B of Law No. 9,440, of March 14, 1997, and in art. 1 ° of Law No. 9,826 of August 23, 1999 and the special taxation regime of which it treats art. 56 of the Provisional Measure n ° 2.158-35 of August 24, 2001 on the terms, limits and conditions set out in an act of the Executive Power.

Art. 45. (VETADO).

Art. 46. The importation of unauthorized foreign merchandise on the grounds of environmental protection legislation, health, public safety or in care of sanitary, phytosanitary and zoossanitary controls obliges the importer, immediately after the science that it will not be allowed to import, destroy or directly return the merchandise to the place where it originally was boarded, when its destruction in the Country is not authorized by the competent body.

§ 1 ° The obligation referred to in the caput shall be of the international transporter of the imported goods, in the hypothesis of merchandise acoberted by knowledge of load to the order or consignothing to the non-existent person or with unknown domicile in the Country.

§ 2 ° In the case of defulfillment of the obligation to destroy or to return the goods to which the caput relates and § 1 °, the customs authority, within 5 (five) days of the science of which the import will not be authorized:

I-shall determine to the custodian or the port operator, to whom the merchandise has been entrusted, to proceed to its return or destruction, heard the competent organ referred to in caput, in 5 (five) working days; and

II-shall apply to the responsible, importer or international carrier, fine in the amount of R$ 10.00 (ten reais) per kilogram.

§ 3 ° In the hypothesis referred to in § 2, the importer or the carrier international, as the case, is obliged to proceed to civil indemnity of the custodian or port operator who return to the outside or destroy the merchandise, for the expenses incurred.

§ 4 ° In the authorization hypothesis for destruction of the commodity in Brazilian territory, applies still to the responsible, importer or international carrier, fine in the value of R$ 10.00 (ten reais) per kilogram.

§ 5 ° In the case of excerptive goods, will be applied to the responsible fine in the amount of R$ 30.00 (thirty reais) per kilogram.

§ 6 ° In the hypothesis of defulfillment of the determination provided for in the inciso I of § 2 ° by the custodian or port operator, the administrative sanction of suspension of the authorisation for movement of charges in the enclosure or place, having recourse with merely devolutive effect.

§ 7 The suspension referred to in § 6 shall produce effects until the return or destruction of the goods is effected.

§ 8 ° In the hypothesis not to be destroyed or returned the merchandise, within 60 (sixty) days of the science referred to in § 2 ° or the determination referred to in the inciso I of § 2 °:

I-will applied to the person responsible for the discharge of the obligation or determination fine in the amount of R$ 20.00 (twenty reais) per kilogram, without prejudice to the penalties provided for in § § 2, 4 and 6; and

II-may return or destruction be effected by offending, recalling all costs on the charge of the infraction, importer or international carrier.

§ 9 ° The legal representative in the foreign carrier's Country shall be subject to the obligations laid down in § § 1 ° and 3 ° and shall respond by the fines and the ressarcements provided in this article, when they are assigned to it.

§ 10. The ascertainment of the infractions for the application of the penalties provided for in this article will begin with the lavrature of the corresponding self-infringement correspondent by auditor-tax officer of the Brazilian Federal Revenue, observed the rite and the competences for established judgment:

I-in Decree n ° 70,235 of March 6, 1972 in the case of fines; and

II-no art. 76 of Law No. 10,833 of December 29, 2003 in the case of administrative penalty.

§ 11. The provisions of this article shall be without prejudice to the application of other penalties, nor to the tax representation for criminal purposes, when it is fit.

§ 12. The Executive Power may regulate the provisions of this article and establish cases in which the return or destruction of trade should occur before the deadline referred to in § 8 °.

§ 13. For the purposes of the provisions of § 9, it shall be established that the maritime agents have not equipped themselves to the legal representative in the international carrier Country.

Art. 47. The art. 29 of the Decree-Law No. 1,455 of April 7, 1976, passes the vigour with the following essay:

" Art. 29. ...................................................................................

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

§ 1 °-A. (VETADO).

§ 1 °-B. (VETADO).

§ 13. The disposal by bidding provided for in ( a ) of the inciso I of the caput will be carried out upon auction, preferably by electronic means. " (NR)

Art. 48. The arts. 12, 18, 19 and 22 of Law No. 9,430, of December 27, 1996, go on to invigorate with the following essay:

" Art. 12. ...................................................................................

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

§ 2 ° Nas credit operations carried out by financial institutions authorized to operate by the Central Bank of Brazil, in the cases of debt renegotiation, the recognition of revenue for income tax incidence and Contribution purposes Social about the Net Profit will occur at the time of the effective receipt of the credit. " (NR)

" Art. 18. ...................................................................................

I-Method of Compared Independent Prices-PIC: defined as the weighted arithmetic mean of the prices of goods, services or rights, identical or similar, ascertained in the Brazilian market or from other countries, in purchase and sales transactions undertaken by the interested party itself or by third parties, under similar payment conditions;

II-Method of the Price of Resale less Profit-PRL: defined as the weighted arithmetic mean of the sales prices, in the Country, of the imported goods, rights or services, under similar and calculated payment conditions as per the methodology below:

a) net selling price: the weighted arithmetic mean of the selling prices of the good, right or service produced, diminished from the unconditional discounts granted, from taxes and contributions on sales and commissions and conveyor belts paid;

b) percent of the share of the goods, duties or services imported at the total cost of the good, right or service sold: the percentage ratio between the weighted average cost of the good, right or service imported and the weighted average total cost of the good, right or service sold, calculated in accordance with the company's cost spreadsheet;

c) participation of the imported goods, rights or services in the sale price of the good, law or service sold: application of the percentage of participation of the good, right or imported service at the total cost, ascertained as per ( b), on the net selling price calculated in accordance with ( a);

d) profit margin: the application of the percentage provided for in § 12, as per the economic sector of the legal person subject to the transfer pricing control, on the participation of the good, right or service imported in the selling price of the well, right or service sold, calculated in accordance with paragraph c; and

1. (revoked);

2. (repealed);

e) parameter price: the difference between the value of the share of the good, right or service imported in the selling price of the good, right or service sold, calculated as per point c; and the "margin of profit", calculated in accordance with ( d); and

III-Method of the Cost of Production plus Profit-CPL: defined as the weighted average cost of production of goods, services or duties, identical or similar, plus taxes and fees charged on export in the country where they have been originally produced, and of profit margin of 20% (twenty percent), calculated on the ascertained cost.

§ 1 ° The weighted arithmetic averages of the prices of which they treat the incisos I and II of the caput and the weighted average production cost of which treats inciso III of the caput will be calculated considering-if the prices practiced and the costs incurred during the whole period of ascertaining the basis of calculation of the tax on the income to which they refer to the costs, expenses or charges.

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

§ 6 ° Do not integrate the cost, for the purpose of the calculation laid down in paragraph (b of the inciso II of the caput, the value of freight and insurance, the burden of which has been on the importer, provided that they have been hired with people:

I-unbound; and

II-who are not residents or domiciled in countries or favored taxation dependencies, or that are not loved by privileged tax regimes.

§ 6 °-A. Do not integrate the cost, for the purpose of the calculation laid down in paragraph b of the inciso II of the caput, the incident tributes in the import and the spending on the customs landings.

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

§ 10. Regarding the method foreseen in the inciso I of the caput, the operations used for calculation purposes must:

I-represent at least 5% (five percent) of the value of the import operations subject to the control of transfer prices, undertaken by the legal person, in the period of ascertaining, as to the type of good, right or imported service, in the hypothesis that the data used for calculation purposes relate to their own operations; and

II-correspond to independent prices carried out in the same year-calendar of the respective import operations subject to transfer price control.

§ 11. In the inciso II hypothesis of § 10, there is no independent price in the calendar year of the import, independent price may be used relating to the operation effected at the anocalendary immediately preceding that of the import, adjusted by the variation currency of the period.

§ 12. The margins referred to in paragraph d of the inciso II of the caput will be applied according to the sector of the economic activity of the Brazilian legal person subject to the transfer price controls and will focus, regardless of submission to the productive process or not in Brazil, in the following percentage:

I-40% (forty percent), for the sectors of:

a) pharmochemicals and pharmaceuticals;

b) products of smoke;

c) optical, photographic and cinematographic equipment and instruments;

d) machinery, apparatus and equipment for odontomedic use-hospital;

and) oil extraction and natural gas; and

f) petroleum-derived products;

II-30% (thirty percent) for the sectors of:

a) chemicals;

b) glass and products of the glass;

c) cellulose, paper, and paper products; and

d) metallurgy; and

III-20% (twenty percent) for the remaining sectors.

§ 13. In the hypothesis where the legal person develops activities framed in more than one incisle of § 12, it should be adopted for the purposes of calculating the PRL the margin corresponding to the sector of the activity for which the imported good was intended, observed the provisions of § 14.

§ 14. In the hypothesis of an even imported well being resold and applied in the production of one or more products, or in the hypothesis that the imported good is subjected to different productive processes in Brazil, the final parameter price will be the weighted average of the values found upon application of the PRL method, according to their respective destinies.

§ 15. In the event that the PRL method is used, the parameter price is to be ascertained considering the selling prices in the period when the products are lowered from the stocks for result.

§ 16. In the import hypothesis of commodities subject to quotation in internationally recognized commodity and futures exchanges, the Price Method under Quote on the Import-PCI defined in the art is to be used. 18-A.

§ 17. In the inciso I hypothesis of § 10, there are no transactions representing 5% (five percent) of the value of imports subject to transfer price control in the period of ascertaining, the percent could be supplemented with the imports effectuate from the previous calendar year-calendar immediately, adjusted by the currency variation of the period. " (NR)

" Art. 19. ...................................................................................

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

§ 9 ° Na export hypothesis of commodities subject to quotation in internationally recognized commodity and futures exchanges, the Price Method under Coating in Export-PECEX, defined in art, is to be used. 19-A. " (NR)

" Art. 22. The interest paid or credited to the linked person, when arising out of mutual agreement, shall only be deductible for the purposes of determination of the actual profit up to the amount not exceeding the value calculated on the basis of the rate London lnterbank Offered Rate-LIBOR, for deposits in US dollars of the United States of America by the time limit of 6 (six) months, plus 3% (three percent) annual the spread title, proportionate depending on the period to which the interest is referred.

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

§ 5 ° The Minister of State for Finance will be able to reduce the percent of spread , as well as re-establish it up to the value fixed in the caput. " (NR)

Art. 49. The arts. 20 and 28 of the Law No. 9,430 of December 27, 1996, they go on to invigorate with the following essay:

" Art. 20. The Minister of State for Finance may, in justified circumstances, change the percentage of which they treat the arts. 18 and 19, of an offending or upon application as per § 2 ° of the art. 21. " (NR)

" Art. 28. They apply to the ascertainment of the calculation base and payment of the social contribution on net profit to the standards of the current legislation and the corresponding ones to the arts. 1 ° to 3 °, 5 ° to 14, 17 a 24-B, 26, 55 and 71. " (NR)

Art. 50. Law No. 9,430 of December 27, 1996, passes the increased invigoration of the arts. 18-A and 19-A:

" Art. 18-A. The Price Method under Quote in Import-PCI is defined as the daily average values of the quotation of goods or rights subject to public prices in internationally recognized commodity and futures exchanges.

§ 1 ° The prices of imported goods and declared by physical or legal persons residing or domiciled in the Country will be compared with the quotation prices of these goods, constants in internationally recognized commodity and futures exchanges, adjusted for more or for less of the average market premium, on the date of the transaction, in the import cases of:

I-linked physical or legal persons;

II-residents or domiciliated in countries or dependencies with favored taxation; or

III-physical or legal persons benefited by privileged tax regimes.

§ 2 ° No quotation being available for the day of the transaction, the last one should be used known quotation.

§ 3 ° In the absence of identification of the date of the transaction, the conversion will be effected by considering the date of the registration of the declaration of import of merchandise.

§ 4 ° In the assumption that there is no quotation of the goods in internationally recognized commodity and futures exchanges, the prices of the imported goods referred to in § 1 ° could be compared with those obtained from sources of independent data provided by internationallyrecognized sectoral research institutions.

§ 5 ° The Brazilian Federal Revenue Office of the Ministry of Finance will discipline the application of the provisions of this article, inclusive of the disclosure of the merchandise and futures exchanges and the internationally recognized sectoral research institutions for price quotation. "

" Art. 19-A. The Price Method under Cotation in Export-PECEX is defined as the daily average values of the quotation of goods or rights subject to public prices in internationally recognized commodity and futures exchanges.

§ 1 ° The prices of goods exported and declared by physical or legal persons resident or domiciled in the Country will be compared with the prices of quotation of the goods, constants in internationally recognized commodity and futures exchanges, adjusted for more or for less of the average market premium, on the date of the transaction, in the export cases to:

I-linked physical or legal persons;

II-residents or domiciliated in countries or dependencies with favored taxation; or

III-physical or legal persons benefited by privileged tax regimes.

§ 2 ° There is no quotation available for the day of the transaction, it should be used the last known quotation.

§ 3 ° In the absence of identification of the date of the transaction, the conversion will be effected by considering the date of shipment of the exported goods.

§ 4 ° The revenues self-injured in the operations of which it treats the caput are subject to the arbitrage of transfer prices, not by applying the percent of 90% (ninety percent) predicted in the art caput. 19.

§ 5 ° In the assumption that there is no quotation of the goods in internationally recognized commodity and futures exchanges, the prices of the exported goods referred to in § 1 ° could be compared:

I-com those obtained from independent data sources provided by internationally-recognized sectoral research institutions; or

II-with the prices defined by agencies or regulatory bodies and published in the Journal Union Officer.

§ 6 ° The Secretariat of the Brazilian Federal Revenue Officer of the Ministry of Finance shall discipline the provisions of this article, inclusive of the disclosure of the goods and futures exchanges and the institutions of sectoral research internationally recognized for price quotation.

§ 7 ° (VETADO). "

Art. 51. Law No. 9,430 of December 27, 1996, passes the increased invigoration of the following arts. 20-A and 20-B:

" Art. 20-A. From the year-calendar year 2012, the option by one of the methods provided for in the arts. 18 and 19 will be effected for the calendar year and may not be changed by the taxpayer once the tax procedure is commenced, save when, in its course, the method or some of its calculation criteria come to be disqualified by the audit, situation this in which the taxable person should be subpoenaed to, within 30 (thirty) days, submit new calculation in accordance with any other method provided for in the legislation.

§ 1 ° The audit should motivate the act if disqualify the method elected by the legal person.

§ 2 ° The tax authority responsible for verification will be able to determine the parameter price, based on the documents that it disposes, and apply one of the methods provided for in the arts. 18 and 19, when the taxable person, after the time has elapsed that it treats the caput:

I-do not present the documents that give support to the determination of the price practiced nor to the respective calculation memories for ascertaining of the parameter price, according to the chosen method;

II-present printable or insufficient documents to demonstrate the correction of the calculation of the parameter price by the chosen method; or

III-leave from offer any useful elements to the verification of the calculations for ascertaining the parameter price, by the chosen method, when requested by the tax authority.

§ 3 ° The Brazilian Federal Revenue Office of the Ministry of Finance will define the time frame and the form of option of which it treats the caput. "

" Art. 20-B. The use of the parameter price calculation method, of which they treat the arts. 18 and 19, it must be consistent for good, service or right, for the entire calendar year. "

Art. 52. The legal person will be able to opt for the application of the provisions contained in the arts. 48 and 50 of this Act for the purposes of applying for transfer pricing rules for the calendar year 2012.

§ 1 ° The option will be irredeemable and shall entail the observance of all the changes brought by the arts. 48 and 50 of this Law.

§ 2 ° The Registry of the Brazilian Federal Revenue Office of the Ministry of Finance shall define the form, time frame and conditions of option of which it treats the caput.

Art. 53. The arts. 8 ° and 28 of Law No. 10,865 of April 30, 2004 shall become invigorating with the following amendments:

" Art. 8 ° .....................................................................................

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

§ 15. In the import of ethane, propane and butane, destined for the production of etene and propene, of petrochemical and condensate naphtha intended for petrochemical plants, when effected by petrochemical plants, the aliquots are from:

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

§ 21. The aliquot of which treats the inciso II of the caput is increased by one percentage point, in the import hypothesis of the classified goods on the Tipi, approved by Decree No. 7,660 of December 23, 2011, related in the Annex to the Act in 12,546, of 14 from December 2011.

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

§ 23. It applies to condensate intended for petrochemical plants the provisions of the arts. 56 and 57 of Law No. 11,196 of November 21, 2005.

§ 24. (VETADO). " (NR)

" Art. 28. ...................................................................................

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

XXXVI- (VETADO).

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

Art. 54. The art. 14 of Law No. 11,774 of September 17, 2008, passes the vigour with the following essay:

" Art. 14. ...................................................................................

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

§ 5 ° The willing in this article also applies to companies that provide call center services and those that carry out design, development, or integrated circuits project activities.

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

Art. 55. Law No. 12,546 of December 14, 2011, it passes the following with the following amendments:

" Art. 7 ° Until December 31, 2014, they shall contribute on the value of gross revenue, excluded from cancelled sales and unconditional discounts granted, in place of the contributions provided for in the incisors I and III of the art. 22 of Law No. 8,212 of July 24, 1991, to the aliquot of 2% (two per cent):

I-the companies providing the services referred to in § § 4 ° and 5 ° of the art. 14 of Law No. 11,774, of September 17, 2008;

II-the companies of the hotel sector framed in subclass 5510-8/01 of the National Classification of Economic Activities-CNAE 2.0;

III-the companies of collective road transport of passengers, with fixed itinerary, municipal, intercity in metropolitan region, intercity, interstate and international framed in classes 4921-3 and 4922-1 of CNAE 2.0.

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

§ 2 ° The willing in this article does not apply to companies that exercise the activities of representative, distributor or reseller of computer programs, whose gross revenue arising from these activities is equal to or greater than 95% (ninety-five percent) of total gross revenue.

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

§ 6 ° In the case of hiring companies for the execution of the services referred to in the caput, upon assignment of labor, in the form defined by art. 31 of Law No. 8,212 of July 24, 1991, the contracting company shall withhold 3.5% (three whole and five tenths per cent) of the gross value of the tax bill or invoice for service provision. " (NR)

" Art. 8 ° Until December 31, 2014, they shall contribute on the value of gross revenue, excluded from cancelled sales and unconditional discounts granted, to the aliquot of 1% (one per cent), in place of the contributions provided for in the incisors I and III of the art. 22 of Law No. 8,212 of July 24, 1991, the companies making the products classified in the Tipi, approved by Decree No. 7,660 of December 23, 2011, in the codes referred to in the Annex to this Act.

I-(repealed);

II-(revoked);

III-(repealed);

IV-(repealed);

V-(repealed).

§ 1 ° The provisions of the caput:

I-applies only in relation to industrialized products by the company;

II-does not apply:

a) to companies that dedicate themselves to other activities, in addition to those foreseen in caput, whose gross revenue arising from those other activities is equal to or greater than 95% (ninety-five percent) of total gross revenue; and

b) to car manufacturers, light commercial (truckers, picapes, utilities, vans and vans), trucks and chassis with engine for trucks, chassis with engine for buses, trucks-tractors, agricultural tractors, and self-propelled agricultural harvesters.

§ 2 ° For the purpose of the inciso I of § 1 °, the concepts of industrialization and industrialization by order set out in the legislation of the Excited Products Tax-IPI.

§ 3 ° The willing in the caput also applies to companies:

I-of maintenance and repair of aircraft, motors, components and equipment correports;

II-of air transport of cargo;

III-of regular passenger air transport;

IV-of cargo shipping in the navigation of cabotage;

V-of passenger sea transport in the navigation of cabotage;

VI-of cargo shipping in the long haul navigation;

VII-of passenger sea transport in the long haul navigation;

VIII-of transport by interior cargo navigation;

IX-of transport by inland passenger navigation on regular lines; and

X-shipping and port support navigation.

§ 4 ° From 1 ° January 2013, are included in the Annex referred to in the caput the products classified in the following Tipi codes:

I-9503.00.10, 9503.00.21, 9503.00.22, 9503.00.29, 9503.00.31, 9503.00.40, 9503.00.40, 9503.00.50, 9503.00.60, 9503.00.70, 9503.00.80, 9503.00.91, 9503.00.97, 9503.00.98, 9503.00.99;

II-(VETADO). " (NR)

" Art. 9 ° .....................................................................................

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

VI- (VETADO).

§ 1 ° In the case of companies engaged in other activities other than those provided for in the arts. 7 ° and 8 °, until December 31, 2014, the calculation of the contribution will comply:

I-to the provisions of the caput of these articles as to the share of the gross revenue corresponding to the activities referred to therein; and

II-to the provisions of the art. 22 of Law No. 8,212 of July 24, 1991, reducing the value of the contribution to be collected to the percentage resulting from the reason among the gross revenue of activities unrelated to the services of which it treats the caput of the art. 7 ° or the manufacture of the products of which it treats the art caput. 8 ° and the total gross revenue, ascertained in the month.

§ 2 ° The compensation of which treats the inciso IV of the caput will be done in the regulated form in joint act of the Registry of the Brazilian Federal Revenue Office, Treasury Board Secretariat National of the Ministry of Finance, National Institute of Social Insurance-INSS and Ministry of Social Welfare, upon transfers from the Fiscal Budget.

§ 3 ° Regarding the periods prior to the taxation of the company in the forms instituted by the arts. 7 ° and 8 ° of this Law, the incidence of the contributions provided for in the art is maintained. 22 of Law No. 8,212 of July 24, 1991, applied in a proportional way over the 13 ° (thirteenth) salary.

§ 4 ° For purposes of calculating the reason referred to in the inciso II of § 1 °, applied to the 13 ° (thirteenth) salary, will be considered gross income accrued in the 12 (twelve) months prior to the month of December each year-calendar.

§ 5 ° The provisions of § 1 ° apply to companies that depart to other activities, in addition to those provided for in the arts. 7 ° and 8 °, only if the gross revenue arising from other activities is more than 5% (five percent) of the total gross revenue.

§ 6 ° Not exceeded the limit provided for in § 5, the contribution referred to in the caput of the arts. 7 ° and 8 ° shall be calculated on the total gross revenue earned in the month.

§ 7 ° For the purpose of the determination of the calculation basis, it may be excluded from gross revenue:

I-the cancelled sales and the discounts unconditional granted;

II-(VETADO);

III-the Industrialized Products Tax-IPI, if included in the gross revenue; and

IV-the Tax on Operations concerning the Circulation of Goods and on Prestations of Interstate and Intermunicipal and Communication Services and Communication-ICMS, when charged by the seller of the goods or provider of the services in the condition of tax substitute.

§ 8 ° (VETADO). " (NR)

" Art. 10. ...................................................................................

Single paragraph. The economic sectors referred to in the arts. 7 ° and 8 ° will be represented in the tripartite committee of which it treats the caput. " (NR)

" Art. 47. ...................................................................................

§ 1 ° The provisions of the caput of this article also apply to the acquisitions of raw materials of vegetable origin, of legal person who exercises agri-activity, agri-production cooperative or cerebalistic activity that cumulatively exert the activities of cleaning, standardizing, storing and marketing the raw material intended for the production of biodiesel.

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

" Art. 47-A. The incidence of the Contribution to the PIS/Pasep and Cofins on the revenues arising from the sale of raw material in natura of vegetable origin, intended for the production of biodiesel, when effected by legal or cooperative person, is suspended referred to in § 1 ° of the art. 47 of this Law. "

Art. 56. Law No. 12,546 of December 14, 2011, passes the increased vigour of the Annex to this Act.

Art. 57. Law No. 11,484 of May 31, 2007, it passes the following with the following amendments:

" Art. 2 ° It is a beneficiary of the Padis the legal person who carries out investment in Research and Development-R&D in the form of the art. 6th and which exercises in isolation or jointly, in relation to:

I-semiconductor electronic devices classified in headings 85.41 and 85.42 of the Mercosur Common Nomenclature-NCM, the activities of:

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

c) cut, encapsulation, and test;

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

III-inputs and dedicated equipment and intended for the manufacture of the products described in the incisos I and II of the caput, related in the act of the Executive Power and manufactured as a Basic Productive Process established by the Ministries of Development, Industry and Foreign Trade and Science, Technology and Innovation.

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

§ 4 ° The investment in research and development referred to in the caput and the exercise of the activities of which treat incisors I to III from the caput should be effected according to approved projects in the form of the art. 5 °.

§ 5 ° The provisions of the inciso I of the caput achieves the semiconductor electronic devices, mounted and encapsulated directly under printed circuit board-chip on board, sorted in the code 8523.51 of the Table of Incidence of Imposed on Industrialized Products-TIPI. " (NR)

" Art. 5 ° The projects referred to in § 4 ° of the art. 2 ° shall be approved in a joint act of the Ministers of State for Science, Technology and Innovation and Development, Industry and Foreign Trade, in the terms and conditions set forth by the Executive Power.

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

" Art. 6 ° .....................................................................................

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

§ 4 ° O Executive Power will set conditions and deadline for change of the percent predicted in the caput, not less than 2% percent (two percent). " (NR)

" Art. 65. ...................................................................................

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

III-14 (fourteen) years, counted from the approval date of the project, in the case of the projects that fulfill the Basic Productive Process referred to in the inciso III of the art's caput . 2 °. " (NR)

Art. 58. The cutting step provided for in the c of the inciso I of the caput of the art. 2 ° of Law No. 11,484 of May 31, 2007, will be mandatory from 12 (twelve) months after the regulation of this Act.

Art. 59. The arts. 8 ° and 29 of Law No. 10,637 of December 30, 2002 shall become invigorating with the following amendments:

" Art. 8 ° .....................................................................................

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

XII- (VETADO). " (NR)

" Art. 29. ...................................................................................

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

§ 3 ° For purposes of the provisions of the inciso II of § 1, considers itself to be preponderantly exporting the one whose gross revenue arising from export to the outside, in the anocalendary immediately preceding that of the acquisition, has been greater than 50% (fifty percent) of its total gross income from selling goods and services in the same period, after excluding the taxes and contributions incidents on the sale. ............................................................................................... " (NR)

Art. 60. The art. 40 of Law No. 10,865 of April 30, 2004, it passes on the following amendment:

" Art. 40. ...................................................................................

§ 1 ° For the purposes of the caput, the preponderantly exporting legal person is deemed to be the one whose gross revenue arising from export abroad, in the calendar year immediately preceding that of the acquisition, there was equal to or greater than 50% (fifty per cent) of its total gross income from selling goods and services in the same period, after excluded the taxes and contributions incidents on the sale.

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

Art. 61. The arts. 2 ° and 13 of Law No. 11,196 of November 21, 2005 shall become invigorating with the following amendments:

" Art. 2 ° It is a beneficiary of the Repes the legal person who preponderantly exercises the development activities of software or provision of information technology services and who, on the occasion of their option by the Repes, undertake commitment to export equal to or more than 50% (fifty per cent) of its annual gross revenue arising from the sale of the goods and services of which it treats this article.

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

" Art. 13. It is the beneficiary of the Recap the preponderantly exporting legal person, thus considered the one whose gross revenue arising from export to the outside, in the anocalendary immediately preceding the accession to the Recap, there has been equal or greater than 50% (fifty percent) of its total gross sales revenue of goods and services in the period and that it assumes commitment to maintain that percent of export during the period of 2 (two) years-calendar.

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

§ 2 ° The legal person at the beginning of activity or who did not hit the year before the percent of export revenue required in the caput of this article can enable Recap provided it assumes commitment to earn, in the period of 3 (three) years-calendar, gross revenue arising from export to the outside of at least 50% (fifty percent) of its total gross revenue from the sale of goods and services.

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

Art. 62. The art. 28 of Law No. 11,196 of November 21, 2005, passes to the following with the following amendments:

" Art. 28. ...................................................................................

I-of digital processing units sorted out in the IPI-TIPI Incidence Table code 8471.50.10, produced in the Country as per basic productive process established by the Executive Power;

II-of automatic machines for data processing, digital, portable, of weight less than 3.5Kg (three and a half kilos), with screen (écran) of greater area than 140cm² (one hundred and forty square centimeters), classified under Tipi codes 8471.30.12, 8471.30.19 or 8471.30.90, produced in the Country as a basic productive process established by the Executive Power;

III-of machines automatic data processing, presented in the form of systems, of Tipi code 8471.49, containing exclusively 1 (one) digital processing unit, 1 (one) unit output per video (monitor), 1 (one) keyboard (input unit), 1 (one) mouse (input unit), sorted, respectively, in the codes 8471.50.10, 8471.60.7, 8471.60.52 and 8471.60.53 of the Tipi produced in the Country as per basic productive process established by the Executive Power;

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

VII-portable telephones of cellular networks enabling access to the internet at high speed of the type smartphone ranked in Tipi's 8517.12.31 position, produced in the Country as per basic productive process established by the Executive Power;

VIII-terminal equipment of customers (digital routers) ranked in Tipi's 8517.62.41 and 8517.62.77 positions, developed in the Country as per basic productive process established by the Executive Power.

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

§ 4 ° In the tax notes issued by the producer, the wholesaler and the retailer relating to the sale of the products of which they treat incisels I, II, III and VI of the caput, should appear the expression "Product manufactured as a basic productive process", with the specification of the act approving the respective basic productive process.

§ 5 ° The acquisitions of automatic data processing machines, pursuant to the inciso III of the caput, carried out by organs and entities of the federal, state or municipal public administration and of the Federal District, direct or indirect, to the foundations instituted and maintained by the public power and to the remaining organizations under the direct or indirect control of the Union, the States and the Municipalities or the Federal District, may be accompanied by more than one unit of exit by video (monitor), more than one keyboard (input unit), and more than one mouse (input unit).

§ 6 ° The provisions of § 5 ° shall be regulated by the Executive Power, including with regard to the quantity of videos, keyboards and mouses that can be purchased with benefit. " (NR)

Art. 63. (VETADO).

Art. 64. (VETADO).

Art. 65. (VETADO).

Art. 66. (VETADO).

Art. 67. The art. 2 ° of the Decree-Law No. 1,593 of December 21, 1977, it passes the invigoration with the following essay:

" Art. 2 ° .....................................................................................

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

III- practice of collusion or fraud, as defined in Law No. 4,502 of November 30, 1964, or of a crime against the tax order provided for in Law No. 8,137 of December 27, 1990 or of the crime of falsification of tax control stamps provided for in the art. 293 of the Decree-Law No. 2,848, of December 7, 1940-Criminal Code, or of any other infraction whose typification decorates the defulfillment of regulatory standards of the production, import and marketing of cigarettes and other tobacco derivatives, after decision transitioned on trial.

§ 1 ° For the purposes of applying for the provisions of the inciso II of the caput, the following repeated practices by the legal person holder of the registry should be considered special:

I-marketing of cigarettes without the issuance of a tax bill;

II-non-pick-up or collect of tributes less than due;

III-omission or error in the statements of information required by the Registry of the Brazilian Revenue Office.

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

§ 10. For the purposes of the provisions of § 1 °, repeated practice is considered to be repeated the recidivism of the hypotheses there, regardless of order or cumulativity. " (NR)

Art. 68. The Decree-Law No. 1,593 of December 21, 1977, passes the invigorating increased of the arts. 2 °-A to 2 ° -D with the following essay:

" Art. 2 °-A. The characterization of the practices described in the incisos II and III of the art. 2 °, for the purposes of cancellation of the special record, it independs on the proof of tax regularity of the legal person before the National Farm. "

" Art. 2 °-B. It shall be vetted by the granting of new special registration, by the time limit of 5 (five) years-calendar, to the legal person who had special registration cancelled as disposed of in the art. 2 °.

Single paragraph. The gasket of which treats the caput also applies to the granting of special registration to legal persons who possess in its societarium framework:

I-physical person who has participated, in the quality of partner, director, manager or administrator, of legal person who had special registration cancelled as disposed of in the art. 2 °;

II-spouse, companion, or relative in a straight or collateral line, by consanguinity or affinity, to the third degree, of the physical persons mentioned in the inciso I;

III-legal person who had special registration cancelled as disposed of in the art. 2 °. "

" Art. 2 ° -C. (VETADO). "

" Art. 2 ° -D. It is vetted the production and import of cigarette brands previously marketed by manufacturers or importers that had the special record cancelled as disposed of in the art. 2 °.

Single Paragraph. It will apply to the penalty of pervation to cigarettes produced or imported at odds with the provisions of the caput. "

Art. 69. The arts. 1 ° and 3 ° of the Provisional Measure n ° 2.199-14 of August 24, 2001, pass the vigour with the following essay:

" Art. 1 ° Without prejudice to the remaining standards in force applicable to the matter, from the year-calendar year 2000, legal persons who have protocolized and approved project until December 31, 2018 for installation, extension, modernization or diversification framed in sectors of the economy considered, in the act of the Executive Power, priority for regional development, in the acting areas of the North-East Development Superintendency-SUDENE and the Superintendency of Development of the Amazonia-SUDAM, will be entitled to the reduction of 75% (seventy-five percent) of the income tax and additional calculated based on the profit from the farm.

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

" Art. 3 ° Without prejudice to the remaining standards in force on the matter, it shall remain, until December 31, 2018, the percent of 30% (thirty percent) provided for in the inciso I of the art. 2 ° of Law No. 9,532 of December 10, 1997, for those endeavors of the sectors of the economy that come to be considered, in an act of the Executive Power, priority for regional development. " (NR)

Art. 70. For the purpose of incidence of federal tributes, including pension contributions, they shall be subject to the rules of taxation applicable to development banks the fomenting agencies referred to in art. 1 ° of the Interim Measure n ° 2.192-70 of August 24, 2001.

§ 1 ° The provisions of the caput apply from 1 ° January 2013.

§ 2 ° The foment agencies will optionally be able to submit to the willing to the caput from 1 ° January 2012.

Art. 71. The arts. 1 °, 2 ° and 3 ° of Law No. 12,431 of June 24, 2011 shall become invigorated with the following essay:

" Art. 1 ° .....................................................................................

§ 1 ° ...........................................................................................

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

II-gasket to the repurchase of the title or value furnished by the issuer or part to it related in the 2 (two) first years after its issuance and early settlement by means of ransom or prepayment, save in the form to be regulated by the National Monetary Council;

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

V-proof that the title or value furnishings are registered in the registration system duly authorized by the Central Bank of Brazil or by the CVM, in their respective areas of competence; and

VI-simplified procedure demonstrating the commitment to allocate the capped resources in future payment or the reimbursement of expenses, expenses, or debts related to the investment projects, including those aimed at research, development and innovation.

§ l °-A. For the purposes of the caput, real estate receivable certificates are to be remunerated by prefixed interest rate, linked to price index or Referential Rate-TR, vetoed full or partial interest rate pactuation post-fixed, and still, cumulatively, to present the following requirements:

I-term weighted average greater than 4 (four) years;

II-gasket to the repurchase of real estate receivable certificates by the issuer or party to it related and the transferor or originator in the 2 (two) first years after its issuance and early settlement by means of ransom or prepayment, save in the form to be regulated by the National Monetary Council;

III-non-existence of resale commitment assumed by the buyer;

IV-term of periodic income payment, if existing, with intervals of, at a minimum, 180 (one hundred and eighty) days;

V-proof that real estate receivable certificates are registered in a registration system, duly authorized by the Central Bank of Brazil or by the CVM, in the respective areas of competence; and

VI-simplified procedure that demonstrates the commitment to allocate the capped resources in future payment or the reimbursement of expenses, expenses or debts related to investment projects, inclusive of the research-oriented, development and innovation.

§ 1 °-B. The simplified procedure provided for in the inciso VI of § § 1 ° and 1 °-The must show that the spending, expenses or liable debentsof repayment occurred within a period of 24 (twenty four) months of the bid closing date public.

§ 2 ° The National Monetary Council shall define the average-term limit formula referred to in the inciso I of § § 1 ° and 1 °-A, as well as the simplified procedure referred to in the inciso VI of § § 1 ° and 1 ° -A.

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

§ 4 ° ...........................................................................................

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

II-to the quotes of exclusive investment funds for non-resident investors who own at least 85% (eighty-five percent) of the value of the net worth of the fund applied in securities of which it treats the caput.

§ 4 °-A. The minimum percentage referred to inciso II could be of at least 67% (sixty-seven percent) of the net worth of the fund applied in securities of which it treats the caput, in the first 2 (two) years from the date of closure of the public offering of distribution of constitutive quotas of the fund's initial heritage. ..........................................................................................................

§ 8 ° It shall be subject to the fine equivalent to 20% (twenty percent) of the capped value in the form of this article not allocated in the investment project, to be applied by the Federal Revenue Secretary of Brazil-RFB:

I-the issuer of the securities and securities; or

II-the originator, in the case of certificates of receivables real estate.

§ 9 ° The income produced by the securities or securities referred to in this article shall be subject to the reduced aliquot of income tax even if the hypothesis provided for in § 8 °, without prejudice to the fine on it established. " (NR)

" Art. 2 ° In the case of debentures issued by specific purpose society, constituted in the form of society by shares, to pick up resources with views on implementing investment projects in the area of infrastructure, or of economic production intensive in research, development and innovation, considered to be priority in the form regulated by the federal executive branch, the incomes earned by physical or legal persons resident or domiciled in the Country subjects themselves to the incidence of the tax on income, exclusively at source, to the following aliquots:

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

§ 1 ° The provisions of this article applies only to the assets that meet the provisions of § § 1 °, 1 ° -B and 2 ° of the art. 1 °, issued between the date of the publication of the regulations mentioned in Paragraph 2 of the art. 1 ° and the date of December 31, 2015.

§ l ° -A. They make jus to the benefits laid out in the caput, respected the provisions of § 1 °, the debentures object of public distribution, issued by dealership, permissionary or authorized public services, constituted in the form of a society by actions, to pick up resources with views on implementing investment projects in the area of infrastructure, or of intensive economic output in research, development and innovation, considered to be priority in the power regulated form Federal executive.

§ l ° -B. The debentures mentioned in the caput and in § l °-A may be issued by controlling companies of the legal persons mentioned in this article, provided that they constituted in the form of a society by shares.

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

§ 4 ° The losses ascertained in the operations with the assets referred to in this article, when carried out by person legal tax that is taxed on the basis of actual profit, will not be deductible in the actual profit ascertainment.

§ 5 ° The issuer that cees to allocate, in whole or in part, the abstracted resources in the investment projects in the area of infrastructure or of labor-intensive economic output in research, development and innovation mentioned in this article during the term provided in the tender documents, becomes subject to the fine equivalent to 20% (twenty percent) of the unallocated value in the project of investment, to be applied by the Registry of the Brazilian Revenue Officer-RFB.

§ 6 ° The controller of the specific purpose society created to implement the investment project in the form of this article will respond in a subsidiary way with respect to the payment of the fine set out in § 5 °.

§ 7 ° The income produced by the securities referred to in this article subjects to the reduced aliquot of income tax even if the hypothesis provided for in § 5 °, without prejudice to the fine set in it.

§ 8 ° For the purposes of the provisions of this article, any values which constitute remuneration of the capital applied, inclusive of capital gain earned in the disposal, shall be deemed to be income. " (NR)

" Art. 3 ° Institutions authorized by the Securities Commission to the exercise of the administration of securities and securities portfolio will be able to constitute an investment fund, which possesses in its regulation that the application of its resources on the assets of which it treats art. 2 ° shall not be less than 85% (eighty-five percent) of the value of the net worth of the fund.

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

§ l ° -A. The minimum percent to which the caput refers could be of at least 67% (sixty-seven percent) of the net worth of the fund applied in the assets in the 2 (two) first years from the end date of the public offering of distribution of constitutive quotas of the initial equity of the fund.

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

Art. 72. (VETADO).

Art. 73. The art. 24 of Law No. 8,666 of June 21, 1993, passes the vigour with the following essay:

" Art. 24. ...................................................................................

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

XXXII-na hiring in which there is transfer of strategic product technology to the Single Health System-SUS under Law No. 8,080 of September 19, 1990, as elated in act of the national direction of SUS, including on the occasion of the acquisition of these products during the technological uptake steps.

§ 1 ° The percentage referred to the incisos I and II of the caput of this article will be 20% (twenty percent) for purchases, works and services contracted by public consortia, mixed economy society, public company and by autarchy or qualified foundation, in the form of the law, as Executive Agencies.

§ 2 ° The temporal limit of creation of the organ or entity that integrates the public administration established in the inciso VIII of the caput of this article does not apply to the organs or entities that produce strategic products for the SUS, in the framework of Law No. 8,080, of September 19, 1990, as elated in act of the national direction of SUS. " (NR)

Art. 74. (VETADO).

Art. 75. (VETADO).

Art. 76. They are reduced to 0 (zero) the aliquots of the Contribution to PIS/Pasep and Cofins incidents on revenue arising from the sale of natural mineral water marketed in containers with nominal capacity of less than 10 (ten) litres or equal or higher than 10 (ten) litres sorted in the code 2201.10.00 Ex 01 and Ex 02 of the Tipi, approved by Decree No. 7,660, of December 23, 2011.

Art. 77. (VETADO).

Art. 78. This Act comes into effect on the date of its publication, producing effects:

I-in relation to the arts. 15 a 23, from its regulation, until December 31, 2015; and

II-in relation to the arts. 40 a to 44 and 62, from their regulation.

§ 1 ° The arts. 48 and 50 come into force in 1 ° January 2013.

§ 2 ° The arts. 53 a-56 come into force on the 1 ° (first) day of the 4 ° (fourth) month subsequent to the date of publication of the Provisional Measure N ° 563 of April 3, 2012, producing effects from its regulations, to the exception:

I-of the new essay given to § 15 and to the new § 23 of the art. 8 ° of Law No. 10,865 of April 30, 2004, which come into force on the date of publication of this Act;

II-of the provisions of the inciso III of the caput of the art. 7 ° and in § 3 ° of the art. 8 ° of Law No. 12,546 of December 14, 2011, which enters into force in 1 ° January 2013;

III-of the contribution on the value of gross revenue relating to the companies making the products classified in the headings 2515.11.00, 2515.12.10, 2516.11.00, 2516.12.00, 6801.00.00, 6802.10.00, 6802.21.00, 6802.23.00, 6802.29.00, 6802.91.00, 6802.92.00, 6802.93.10, 6802.93.90, 6802.99.90, 8504.90.10, 8504.90.10, 8518.90.90 and 8522.90.20 of the Tipi, which comes into vigour in the 1 ° (first) day of the 4 ° (fourth) month subsequent to the date of publication of this Act; and

IV-of the contribution on the value of gross revenue relating to the companies manufacturing the products classified in headings 01.03, 02.06, 02.09, 05.04, 05.05, 05.07, 05.10, 05.11, 10.05, 11.06, 12.01, 12.13, 12.13, in Chapter 16, in Chapter 19, in headings 23.01, 23.04, 23.06, 2309.90, 30.02, 30.04, 30.04 of Tipi, which takes effect in the 1 ° (first) day of the 4 ° (fourth) subsequent month to the date of publication of this Law.

Art. 79. They are revoked:

I-o § 4 ° of the art. 22 of Law No. 9,430 of December 27, 1996, from 1 ° January 2013;

II-from the 1 ° (first) day of the 4 ° (fourth) month subsequent to the date of publication of the Provisional Measure n ° 563 of April 3, 2012, or of the date of the regulations referred to in § 2 ° of the art. 78 of this Law, what occurs afterwards, the incisos I to VI of § 21 of the art. 8 ° of Law No. 10,865 of April 30, 2004;

III-as of the 1 ° (first) day of the 4 ° (fourth) subsequent month to the date of publication of the Provisional Measure No. 563 of April 3, 2012, or of the date of the regulations referred to in para. 2 ° of the art. 78 of this Act, what occurs afterwards, the § § 3 ° and 4 ° of the art. 7 ° of Law No. 12,546, of December 14, 2011;

IV-(VETADO).

Brasilia, September 17, 2012; 191 ° of Independence and 124 ° of the Republic.

DILMA ROUSSEFF

Alessandro de Oliveira Soares

Antonio de Aguiar Patriota

Nelson Henrique Barbosa Filho

Aloizio Mercadante

Alexandre Rocha Santos Padilha

Fernando Damata Pimentel

Edison Lobao

Paulo Bernardo Silva

Garibaldi Alves Filho

Marta Suplicy

Marco Antonio Raupp

Luís Inácio Lucena Adams

Cristino Leonidas

ANNEX

Attachment (s)