LEI N °-12,794, OF April 2, 2013

Altera the Law No. 12,546 of December 14, 2011 on the pension contribution of companies from the sectors Industrial and services; allows depreciation of capital goods for Income Tax Ascertaining; establishes the Special Incentive scheme for the Development of the Fertilizer Industry Infrastructure; amend the Law No. 12,598 of March 22 of 2012, as to the comprehensiveness of the Special Tax Scheme for the Defence Industry; changes the incidence of the Contribution to the PIS/Pasep and the Cofins in the marketing of the orange; reduces the Income Tax due by the autonomous transport provider of cargo; amends the Laws n ° s 12,715, of September 17, 2012, 7,713, of December 22, 1988, 10,925, of July 23, 2004, and 9,718, of November 27, 1998; and gives other arrangements.

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

Art. 1 ° The Law No. 12,546 of December 14, 2011 shall become invigorating with the following amendments:

" Art. 7 ° .....................................................................................

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V- (VETADO);

VI-(VETADO);

VII-(VETADO);

VIII-(VETADO);

IX-(VETADO);

X-(VETADO); and

XI-(VETADO).

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§ 7 ° (VETADO). " (NR)

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

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§ 3 ° ...........................................................................................

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XIII- (VETADO);

XIV-(VETADO);

XV-(VETADO); and

XVI-(VETADO).

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§ 6 ° (VETADO).

§ 7 ° (VETADO).

§ 8 ° (VETADO). " (NR)

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

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

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II-to the provisions of the art. 22 of Law No. 8,212 of July 24, 1991, reducing the value of the contribution of the incisos I and III of the caput of the said article to the percentage resulting from the reason among the gross revenue of activities unrelated to the services of which they treat the caput of the art. 7 ° and § 3 ° of the art. 8 ° or the manufacture of the products of which it treats the art caput. 8 ° and the total gross revenue.

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§ 9 ° (VETADO). " (NR)

Art. 2 ° The Annex I referred to in the caput of the art. 8 ° of Law No. 12,546 of December 14, 2011, passes to invigorate:

I-plus of the products classified in the codes of the Incidence Table of the Industrialized Products-TIPI Products, approved by Decree No. 7,660, of December 23, 2011, constants of Annex I to this Act;

II-subtracted from the products classified under Tipi codes 3923.30.00 and 8544.49.00; and

III-(VETADO).

Art. 3 ° Applies the provisions of § 21 of the art. 8 ° of Law No. 10,865 of April 30, 2004, to the products referred to:

I-in the inciso I of the caput of the art. 2 °; and

II-(VETADO).

Art. 4 ° For the purpose of ascertaining the income tax, legal persons taxed on the basis of actual profit will be entitled to the accelerated depreciation, calculated by the additional application of the usually admitted depreciation rate, without prejudice to the Accounting depreciation of the machines, equipment, appliances and instruments.

§ 1 ° The provisions of the caput apply to new, related in regulation, acquired or object of order contract between September 16 and December 31, 2012, and intended for the immobilized asset of the acquirer.

§ 2 ° The accelerated depreciation of which treats the caput:

I-will constitute the exclusion of the net profit for the purposes of determining the actual profit and will be controlled in the fiscal book of actual profit ascertaining;

II-will be calculated before the application of the accelerated depreciation coefficients referred to in art. 69 of Law No. 3,470 of November 28, 1958; and

III-will be ascertained from 1 ° January 2013.

§ 3 ° The total depreciation accumulated, including the accounting and accelerated, will not be able to surpass the cost of acquisition of good.

§ 4 ° From the period of ascertaining in which the limit of which it treats § 3 °, the value of the depreciation, recorded in accounting, is to be added to the net profit for effect of determination of real profit.

Art. 5 ° It shall be established the Special Scheme of Incentive to Development of the Fertilizer Industry Infrastructure-REIF, under the terms and conditions set forth in the arts. 5 ° to 11 of this Law.

Single paragraph. The Executive Power will regulate the form of habilitation and cohabilitation to the regime of which it treats the caput.

Art. 6 ° Are beneficiaries of the Reif the legal person who has approved project for implantation or extension of infrastructure for production of fertilizers and of their inputs, for incorporation to their immobilized asset, and the legal person coabilitated.

§ 1 ° The provisions of this article further apply to the investment projects that, from the chemical transformation of the inputs of which it treats the caput, do not produce exclusively fertilizers, in the form of the Regulation.

§ 2 ° Compeve to the Ministry of Mines and Energy and the Ministry of Agriculture, Livestock and Supply the definition of the projects that fall within the provisions of the caput and the § 1 ° and the project approval presented by the legal person concerned, as a regulation.

§ 3 ° They will not be able to join the Reif the legal persons opting for the Unified Special Regime of Fundraising and Contributions owed by the Microenterprises and Small Business-Simple National Companies, of which it treats the Supplementary Law No. 123, of December 14, 2006, and the legal persons from which they treat the inciso II of the art's caput . 8 ° of Law n ° 10,637 of December 30, 2002 and the inciso II of the art caput. 10 of Law n ° 10,833, of December 29, 2003.

Art. 7 ° The fruition of the benefits of the Reif shall be conditional on the tax regularity of the legal person in relation to the tributes administered by the Registry of the Brazilian Federal Revenue Office of the Ministry of Finance and the fulfillment of the following requirements, in the terms of the regulation:

I-minimal investment in research and development and technological innovation; and

II-percent minimum local content relative to the overall value of the project.

Art. 8 ° In the case of sale in the domestic market or import of machinery, apparatus, instruments and equipment, new, and of building materials for use or incorporation in the design of which it treats the caput of the art. 6 °, is suspended the payment:

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

II-of the Contribution to the PIS/Pastor-Import and the Copurposes-Import, when the import is effected by legal person benefiting from the Reif;

III-do Industrialized Products Tax-IPI incident at the exit of the industrial establishment or equated, when the acquisition in the domestic market is effected by industrial establishment of legal person benefiting from the Reif; and

IV-of the IPI linked to the import, when the import is effected by establishment of a beneficiary legal person of the Reif.

§ 1 ° In the relative tax notes:

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

II-to the outputs it treats the inciso III of the caput should appear the expression "Exit with suspension of IPI", with the specification of the corresponding legal device, vetted the record of the tax in the said notes.

§ 2 ° The suspension of payment of tributes from which they treat the incisos I and II of the caput converts to aliquot 0 (zero) after the use or incorporation of the well or material of construction in the execution of the project that it treats the art caput. 6 °.

§ 3 The suspension of the payment of tributes from which they treat the incisos III and IV of the caput converts to exemption after use or incorporation of the well or material of construction in the execution of the project that it treats the caput of the art. 6 °.

§ 4 ° The legal person who does not use or incorporate the good or material of construction in the project that it treats the caput of the art. 6 ° shall be obliged to collect the unpaid contributions and tax due to the suspension of which it treats this article, plus interest and fine, of mora or of trade, in the form of the specific legislation, counted as of the date of the acquisition or of the registration of the Import-DI Declaration, in the condition:

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

II-de responsible, in relation to the Contribution to PIS/Pasep, Cofins and IPI.

§ 5 ° For the purposes of the provisions of this article, we shall be equipped with the importer the purchaser legal person of foreign goods, in the case of import carried out by its account and order, through importing legal person.

Art. 9 ° In the case of sale or import of services intended for the project referred to in the caput of the art. 6th, the payment of the:

I-Contribution to the PIS/Pasep and the Cofins incidents on the revenue of the legal person established in the Country arising from the provision of services to the beneficial legal person of the Reif; and

II-Contribution to the PIS/Paspe-Import and Copurposes-Import incidents in the import of services directly by legal person benefiting from Reif.

§ 1 ° In sales or imports of services of which it treats the caput, applies, in what couber, the provisions of § 4 ° of the art. 8 °.

§ 2 The suspension of which it treats this article converts to zero aliquot after the use of the services of which it treats the caput of this article in the execution of the project that it treats the art caput. 6 °.

Art. 10. It is suspended, too, the payment of the Contribution to the PIS/Pasep and the Cofins incidents on revenue arising from the leasing of machinery, appliances, instruments and equipment to the beneficial legal person of the Reif, for use in the execution of the project that it treats the caput of the art. 6 °.

Single Paragraph. The suspension of which it treats this article converts to zero aliquot after the use of the located goods in the execution of the project that it treats the caput of the art. 6 °.

Art. 11. The benefits of which treat the arts. 8 ° to 10 can be enjoyed by up to 5 (five) years counted from the date of publication of the Provisional Measure n ° 582 of September 20, 2012 on the acquisitions, imports and leases carried out after the habilitation or coabilitation of legal persons benefited by the Reif.

§ 1 ° In the project title transfer hypothesis approved in the Reif during the fruition period of the benefit, the habilitation of the new project holder is conditioned to:

I-maintenance of the original characteristics of the project;

II-observance of the term limit stipulated in the caput; and

III-cancellation of the habilitation of the previous holder of the project.

§ 2 ° Na title transfer hypothesis of which it treats § 1 °, are responsible in solidarity with the tributes suspended the previous holders and the current holder of the project.

Art. 12. Law No. 12,598 of March 22, 2012, it passes the following with the following amendments:

" Art. 9 °-A. They are reduced to zero the aliquots:

I-from the Contribution to the PIS/Pasep and the Cofins incidents on the revenue arising from the sale of the goods referred to in the inciso I of the art's caput . 8 ° effected by legal person benefiting from the Retid to the Union, for the private use of the Armed Forces, except for personal and administrative use; and

II-of Contribution to the PIS/Pasep and Cofins incidents on revenue arising from the provision of the services referred to in art. 10 per legal person benefiting from the Retid to the Union, for the private use of the Armed Forces, except for personal and administrative use. "

" Art. 9 °-B. They are exempt from the IPI the goods referred to in the inciso I do caput of the art. 8 ° drawn from the industrial establishment or equiped of legal person benefiting from the Retid, when acquired by the Union, for the custodianship of the Armed Forces, except for personal and administrative use. "

" Art. 11. The benefits of which treat the arts. 9 °, 9 °-A, 9 °-B and 10 will be able to be enjoyed in up to 5 (five) years counted from the date of publication of this Law, in the acquisitions and imports carried out after the habilitation of legal persons benefited by the Retid. " (NR)

Art. 13. (VETADO).

Art. 14. The payment of the Contribution to the PIS/Pasep and the Cofins incidents on the revenue arising from the sale of the products classified under code 0805.10.00 of Tipi when used in the industrialization of the products classified in the code 2009.1 of the Tipi, and these are intended for export.

Single paragraph. It is vetted to the legal persons who carry out the operations of which it treats the caput the ascertaining of credits linked to the sales revenues effected with suspension.

Art. 15. The legal person subject to the non-cumulative finding scheme of the Contribution to the PIS/Pasep and the Cofins will be able to discount from the said contributions, due in each period of ascertaining, assumed credit calculated on the acquisition value of the products classified under code 0805.10.00 of the Tipi used in the industrialization of the products classified under code 2009.1 of the Tipi intended for export.

§ 1 ° The right to the presumed credit of which treats the caput applies only to products purchased from a physical or legal person resident or domiciled in the Country.

§ 2 ° The amount of the assumed credit to which the caput refers will be determined upon application, on the value of acquisition of the products classified under Tipi code 0805.10.00, of percent corresponding to 25% (twenty five percent) of the aliquots predicted in the art caput. 2 ° of Law No. 10,637, of December 30, 2002, and in the art caput. 2 ° of Law No. 10,833 of December 29, 2003.

§ 3 ° The presumed untapped credit in any given month may be availed in subsequent months.

§ 4 ° The legal person who until the end of each trimestrecalendary failing to use the assumed credit that it treats this article in the form predicted in the caput will be able to:

I-effectuate your compensation with own debits, overdue or vincense, concerning taxes and contributions administered by the Registry of the Brazilian Federal Revenue Office of the Ministry of Finance, observed the specific legislation applicable to the matter; or

II-soliciting its mishings in cash, the legislation noted specific applicable to the matter.

§ 5 ° For the purposes of the provisions of this article, the export of direct sale to the outside or the exporting commercial enterprise with the specific purpose of export is considered to be export.

§ 6 ° O provisions of this article do not apply to:

I-commercial exporting company;

II-operations consisting of mere resale of the goods to be exported; and

III-goods that have been imported.

Art. 16. The balance of presumed credits ascertained in the form of § 3 ° of the art. 8 ° of Law No. 10,925 of July 23, 2004 on goods classified in code 0805.10.00 of the Tipi existing on the date of publication of the Provisional Measure n ° 582 of September 20, 2012, may:

I-be compensated with débites of their own, overdue or vincende, relating to tributes administered by the Registry of the Brazilian Federal Revenue Office of the Ministry of Finance, observed the specific legislation applicable to the matter; and

II-be resurred in money, observed the specific legislation applicable to the matter.

§ 1 ° The request for redressaration or compensation of the presumed credits can only be effected:

I-regarding the credits ascertained in the years-calendar from 2008 a to 2010, from the first day of the month subsequent to the publication of the Provisional Measure n ° 582 of September 20, 2012; and

II-regarding the credits ascertained in the calendar year of 2011 and in the period between January 2012 and the month of publication of the Provisional Measure No. 582 of September 20, 2012, from 1 ° January 2013.

§ 2 ° The provisions of this article apply only to the credits presumed to have been ascertained in relation to costs, expenses and charges linked to export revenue, noted the provisions of § § 8 ° and 9 ° of the art. 3 ° of Law No. 10,637 of December 30, 2002, and § § 8 ° and 9 ° of the art. 3 ° of Law No. 10,833 of December 29, 2003.

Art. 17. The willing in the arts. 14 and 15 will be applied only after established terms and forms by the Brazilian Federal Revenue Secretary of the Ministry of Finance, respected, at the very least, the time frame of which it treats the inciso I of the art's caput . 21.

Single paragraph. The willing in the arts. 8 ° and 9 ° of Law No. 10,925 of July 23, 2004 shall cease to be applied to products classified under Tipi code 0805.10.00 from the date of production of effects defined in the caput, provided that they are used in the industrialization of the products classified under code 2009.1 of the Mercosur-NCM Common Nomenclature, and intended for export.

Art. 18. Law No. 7,713 of December 22, 1988, it passes on the following amendment:

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

I-10% (ten percent) of the gross income, arising from cargo transport;

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Art. 19. Law No. 10,925 of July 23, 2004, it passes on the following amendment:

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

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§ 3 ° No case of the inciso XVIII of the caput, the zero reduction of the aliquots applies until December 31, 2013. " (NR)

Art. 20. (VETADO).

Art. 21. This Act comes into force:

I-as of 1 ° January 2013, in relation to the arts. 1 ° to 3 °, 14, 15, 17, 18 and 20 of this Act, noted the provisions of the single paragraph of this article; and

II-on the date of its publication to the remaining devices.

Single paragraph. (VETADO).

Brasilia, April 2, 2013; 192 ° of Independence and 125 ° of the Republic.

DILMA ROUSSEFF

Celso Luiz Nunes Amorim

Guido Mantega

Edison Lobion

ANNEX