LEI No. 11,488, OF June 15, 2007.

Creates the Special Regime of Incentives for Infrastructure Development-REIDI; reduces to 24 (twenty-four) months the minimum term for use of the Contribution credits for PIS/Pasep and the Contribution to Social Security Funding-COFINS arising from the acquisition of buildings; extends the deadline for payment of taxes and contributions; changes the Provisional Measure no 2.158-35, of August 24, 2001, and the Laws in the 9,779, of January 19, 1999, 8,212, of July 24, 1991, 10,666, May 8, 2003, 10,637, November 30, 1964, 4,502, 9,430, of December 27, 1996, 10,426, April 24, 2002, 10,833, December 29, 2003, 10,892, July 13, 2004, 9,074, July 7, 1995, 9,427, December 26, 1996, 10,438, April 26, 2002, March 15, 2004, March 15, 2004, March 15, 2004, March 15, 2004, March 15, 2004, March 15, 2004, March 15, 2004, March 15, 2004, March 15, 2004, March 15, 2004, March 15, 2004, March 15, 2004, March 15, 2004, March 15, 2004, 10,848, March 15, 2004 10,865, of April 30, 2004, 10,925, of July 23, 2004, 11,196, of November 21, 2005; repeal devices of the Laws in the 4,502, of November 30, 1964, 9,430, of December 27, 1996, and of the Decree-Law no 1,593, of December 21 of 1977; and gives other arrangements.

THE PRESIDENT OF THE REPUBLIC We Know That Congress National decrees and I sanction the following Law:

Chapter I

From the Special Scheme of Incentives for Infrastructure Development-REIDI

Art. It is established the Special Regime of Incentives for the Development of Infrastructure-REIDI, nos Terms of this Act.

Single paragraph. The Executive Power regulates the form of habilitation and co-habilitation to the Reidi.

Art. 2nd It is a beneficiary of the Reidi the legal person who has approved project for deployment of infrastructure works in the transport, ports, energy sectors, basic sanitation and irrigation.

§ 1st Legal persons opting for the Integrated Tax Payment System and Contributions from Microenterprises and Small-Sized Enterprises-Simple or by the National Simple that it treats the Supplemental Act no 123, of December 14, 2006, will not be able to join the Reidi.

§ § 2nd accession to the Reidi becomes conditional on the tax regularity of the legal person in relation to taxes and contributions administered by the Registry of the Brazilian Federal Revenue Office of the Ministry of Finance.

§ 3rd (VETADO)

Art. 3rd In the case of sale or import of machinery, appliances, instruments and equipment, new, and of building materials for use or incorporation in works of infrastructure intended for the immobilized asset, is suspended the requirement:

I-da Contribution to the Social Integration and Training Program of the Public Server Heritage PIS/PASEP and the Contribution to Social Security Financing-COFINS incidents on the sale in the domestic market when the said goods or building materials are acquired by legal person benefiting from the Reidi;

II-da Contribution to PIS/Pastor-Import and Cofins-Import when the said goods or building materials are imported directly by legal person benefiting from the Reidi.

§ First In the tax notes concerning sales of which it treats the inciso I of the caput of this article should appear the expression Sale effected with suspension of the Contribution's exigency for PIS/Pasep and Cofins, with the specification of the corresponding legal device.

§ 2nd The suspensions of which it treats this article convert to aliquot 0 (zero) after the use or incorporation of the well or material of construction in the work of infrastructure.

§ 3rd The legal person who does not use or incorporate the good or material of construction in the work of infrastructure is obliged to collect the unpaid contributions due to the suspension of which it treats this article, plus interest and a fine of mora, in the form of the law, counted from the date of the acquisition or the registration of the Declaration of Import-DI, in the condition:

I-de taxpayer, in relation to the Contribution to the PIS/Pasep-Import and the Cofins-Import;

II-of responsible, in relation to the Contribution for the PIS/Pasep and the Cofins.

Art. 4th In the case of sale or import of services intended for infrastructure works for incorporation to the immobilized asset, is suspended the requirement:

I-of the Contribution to the PIS/Pasep and the Cofins incidents on the provision of services effected by legal person established in the Country when the said services are provided to the beneficial legal person of the Reidi; or

II-of the Contribution to the PIS/Pasep-Import and Cofins-Import incidents on services when the said services are imported directly by legal person benefiting from the Reidi.

Paragraph single. In the sales or import of services of which it treats the caput of this article applies to the provisions of § § § 2nd and 3rd of the art. 3rd of this Law.

Art. 5th The benefit of which treats the arts. 3rd and 4th of this Law could be enjoyed in the acquisitions and imports carried out in the period of 5 (five) years counted from the approval date of the infrastructure project.

CHAPTER II

Do Contribution Discount of the Contribution to the PIS/PASEP and COFINS of Edifications

Art. 6th Legal persons will be able to opt for the discount, within 24 (twenty-four) months, of the Contribution credits for the PIS/Pasep and the Cofins of which they treat the inciso VII of the art caput. 3rd of the Law no 10,637, of December 30, 2002, and the incisus VII of the art caput. 3rd of the Law no 10,833 of December 29, 2003 on the hypothesis of buildings incorporated into the immobilized asset, acquired or built for use in the production of goods intended for sale or in the provision of services.

§ 1st The credits of which treats the caput of this article will be ascertained by application, each month, of the aliquots referred to in the art caput. 2º of Law No. 10,637, of December 30, 2002, or of art. 2º of Law No. 10,833 of December 29, 2003, as the case may be, on the value corresponding to 1/24 (one twenty-four avos) of the cost of acquisition or construction of the edification.

§ 2nd For effect of the provisions of § 1st of this article, in the cost of acquisition or construction of the edification does not include the value:

I-of land;

II-de-labor pays the physical person; and

III-of the acquisition of goods or services not subject to the payment of the contributions foreseen in the caput of this article in immunity from immunity, non-incidence, suspension or aliquot 0 (zero) from the Contribution to the PIS/Pasep and the Cofins.

§ 3rd For the effects of the inciso I of § 2nd of this article, the value of the buildings should be highlighted from the value of the land acquisition cost, admitting the highlight based on matrix laude.

§ 4th For the effects of incisos II and III of § 2nd of this article, the values of costs with labor and with purchases of goods or services not subject to the payment of the contributions should be accounted for in separate subaccounts.

§ 5th The willing in this article applies only to credits arising from spending incurred as of , effectuated in the acquisition of new buildings or in the construction of buildings.

§ 6th Observed the provisions of § 5th of this article, the right to credit rebate in the form of the caput of this article shall apply from the date of completion of the work.

Chapter III

From Tax Recession Deadline and Contributions

Art. 7th O art. 18 of the Provisional Measure no 2.158-35, of August 24, 2001, goes on to invigorate with the following essay:

?Art. 18. The payment of the Contribution to the PIS/Pasep and the Cofins is to be effected until the last working day of the 2nd (second) subsequent decennial to the occurrence month of the generative facts.? (NR)

Art. 8th The single paragraph of art. 9th of the Law no 9,779, of January 19, 1999, goes on to invigorate with the following essay:

?Art. 9th ........................................................

Paragraph single. The tax referred to in this article shall be collected until the last working day of the first (first) of the subsequent month of the subsequent month of ascertaining the said interest and commissions.? (NR)

Art. 9th The arts. 30 and 31 of the Law no 8,212, of July 24, 1991, go on to invigorate with the following essay:

?Art. 30 ......................................................

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I-............................................................

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b) collect the product raised in the form of paragraph (a) of this incisus, the contribution to which the inciso IV of the art caput is concerned. 22 of this Act, as well as the contributions to his office incidents on paid remuneration, due or credited, to any title, to the insured employees, avulent employees and individual taxpayers to their service by day 10 (ten) of the month following that of competence;

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III-the acquiring company, consumer or consignment or the co-operative are obliged to collect the contribution it treats the art. 25 of this Act until day 10 (ten) of the subsequent month to that of the sale or consignment operation of the production, regardless of whether those operations were carried out directly with the producer or with intermediate person physical, in the form established in regulation;

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?Art. 31. The contracting company of services executed upon assignment of labour, including on temporary work arrangements, shall withhold 11% (eleven percent) of the gross value of the tax bill or invoice for service provision and collect the importance held until day 10 (ten) of the subsequent month to the issuance of the respective tax bill or invoice on behalf of the company ceding the workforce, observed the provisions of § 5th of the art. 33 of this Law.

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Art. 10. The art. 4th of the Law no 10,666, of May 8, 2003, goes on to invigorate with the following essay:

?Art. 4th Stay the company obliged to raise the contribution of the insured individual taxpayer to its service, discounting it from the respective remuneration, and to collect the value raised together with the contribution to its post by day 10 (ten) of the month next to that of competence.

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Art. 11. The art. 10 of the Law no 10,637, of December 30, 2002, goes on to invigorate with the following essay:

?Art. 10. The contribution of which treats art. 1st of this Law is to be paid by the last working day of the 2nd (second) subsequent to the month of occurrence of the generator fact.? (NR)

Art. 12. The art. 11 of the Law no 10,833, of December 29, 2003, goes on to invigorate with the following essay:

?Art. 11. The contribution of which treats art. 1st of this Law is to be paid by the last working day of the 2nd (second) subsequent to the month of occurrence of the generator fact.? (NR)

CHAPTER IV

General provisions

Art. 13. The art. 80 of the Law no 4,502, of November 30, 1964, goes on to invigorate with the following essay:

?Art. 80. The lack of release of the value, total or partial, of the tax on industrialized products in the respective tax bill or the lack of collecting the tax released will subject the taxpayer to the 75% trade fine (seventy and five percent) of the value of tax that has ceased to be launched or picked up.

I-(revoked);

II-(revoked);

III-(repealed).

§ 1st In the same percentage of fine incur:

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§ 6th The percentage of fine to which refers to the caput of this article, regardless of other administrative penalties or criminal-cableable, will be:

I- increased by half, occurring only an aggravating circumstance, except the specific recidivism;

II-duplicated, occurring recidivism specific or more of an aggravating circumstance and in the cases predicted in the arts. 71, 72 and 73 of this Law.

§ 7th The percentage of fine to which the caput relates and § 6th of this article will be increased by half in cases of non-service by the taxable person, within the marked deadline, of subpoena to provide clarifications.

§ 8th The fine that it treats this article will be required:

I-along with the tax when this one has not been released nor collected;

II-isolatedly in the remaining cases.

§ 9th Applies to the fine of which it treats this article the provisions of the § § 3rd and 4th of the art. 44 of the Law no 9,430, of December 27, 1996.? (NR)

Art. 14. The art. 44 of the Law no 9,430, of December 27, 1996, passes the invigoration with the following essay, turning points (a, b and c of § 2nd into the incisos I, II and III:

?Art. 44. In the offending cases, the following fines will be applied:

I-from 75% (seventy-five percent) on the totality or difference of tax or contribution in the cases of lack of payment or pickup, lack of declaration and inaccurate statement;

II-from 50% (fifty per cent), required isolatedly, on the value of the monthly payment:

a) in the form of the art. 8th of the Law no 7,713 of December 22, 1988, which cees to be effected, even if it has not been ascertained payable in the declaration of adjustment, in the case of physical person;

b) in the form of the art. 2nd of this Act, which cede is to be effected, even if it has been ascertained fiscal injury or negative calculation basis for the social contribution on net profit, in the corresponding calendar year, in the case of legal person.

§ 1st The percentage of the fine of which treats the inciso I of the caput of this article will be duplicated in the cases provided for in the arts. 71, 72 and 73 of the Law no 4,502, of November 30, 1964, regardless of other administrative or criminal penalties bootable.

I-(revoked);

II-(revoked);

III- (revoked);

IV-(revoked);

V-(repealed by the Law no 9,716, of November 26, 1998).

§ 2nd The percentage of the fine to which refer to the inciso I do caput and the § 1st of this article will be increased by half, in cases of non-service by the taxable person, on the marked deadline, from subpoena to:

I-render clarifications;

II-present the archives or systems of which treat the arts. 11 a 13 of the Law no 8,218, of August 29, 1991;

III-present the technical documentation of which it treats art. 38 of this Law.

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Art. 15. The arts. 33 and 81 of the Law no 9,430, of December 27, 1996, go on to invigorate with the following essay:

?Art. 33 ............................................

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§ 5th To the infractions committed by the taxpayer during the period in which the special supervisory regime is submitted it will be applied to the fine of which treats the inciso I of the art caput. 44 of this Act, doubling down on your percent.? (NR)

?Art. 81. (VETADO)?

Art. 16. The art. 9th of the Law no 10,426, of April 24, 2002, passes the invigoration with the following essay:

?Art. 9th Subject to the fine of which treats the inciso I of the art caput. 44 of the Act No 9,430 of December 27, 1996, duplicated in the form of its § 1st, when it is the case, the paying source obliged to withhold tax or contribution in the case of lack of retention or pickup, regardless of other penalties cableable administrative or criminal cases.

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Art. 17. The arts. 2nd, 3rd and 38 of the Law no 10,637, of December 30, 2002, go on to invigorate with the following essay:

?Art. 2nd ..........................................

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§ 3rd Stay the Executive Power allowed to reduce to 0 (zero) and to re-establish the aliquot incident on gross revenue arising from the sale of chemicals and pharmaceuticals, classified in Chapters 29 and 30 of TIPI, on products intended for use in hospitals, clinics and medical and dental offices, health campaigns carried out by the public power, laboratory of pathological anatomy, cytological or clinical analysis, classified in headings 30.02, 30.06, 39.26, 40.15 and 90.18, and on semens and embryos of position 05.11, all from TIPI.

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?Art. 3rd ..........................................

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IX-electrical energy and thermal energy, including in the form of steam, consumed in the person's establishments legal.

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?Art. 38 ...........................................

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§ 8th The improper use of the bonus instituted by this article implies the imposition of the fine of which treats the inciso I of the caput of the art. 44 of the Act No 9,430 of December 27, 1996, by doubling its percentage, without prejudice to the provisions of § 2nd.

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Art. 18. The arts. 3rd and 18 of the Law no 10,833, of December 29, 2003, go on to invigorate with the following essay:

?Art. 3rd .........................................

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III-electrical energy and thermal energy, including in the form of steam, consumed in the person's establishments legal;

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?Art. 18. The trade launch of that treats art. 90 of the Provisional Measure no 2.158-35 of August 24, 2001 shall be limited to the imposition of an isolated fine on the reason of non-homologation of the compensation when it proves falsity of the declaration filed by the taxable person.

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§ 2nd The isolated fine to which the caput refers of this article will be applied in the predicted percentage in the inciso I of the art caput. 44 of the Law no 9,430, of December 27, 1996, applied at double, and will have as a basis of calculation the total value of the unduly compensated debit.

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§ 4th Will be also required fine insulated fine over the total value of the improperly compensated debit when the compensation is deemed not to be declared in the hypotheses of the inciso II of § 12 of the art. 74 of the Law no 9,430, of December 27, 1996, applying the predicted percentage in the inciso I of the art caput. 44 of the Law no 9,430, of December 27, 1996, duplicated in the form of its § 1st, when it is the case.

§ 5th Applies the provisions of § 2nd of the art. 44 of the Act No 9,430 of December 27, 1996, to the hypotheses provided for in § § 2nd and 4th of this article.? (NR)

Art. 19. The art. 2º of Law No. 10,892 of July 13, 2004, passes the invigoration with the following essay:

?Art. 2nd The fine to which the inciso I of the art caput is concerned. 44 of the Act No 9,430 of December 27, 1996, doubled in the form of its § 1st, when it is the case, it will be 150% (one hundred and fifty per cent) and 300% (three hundred percent), respectively, in cases of diversion use of the provision in the legislation of the current deposit accounts subject to the benefit of the aliquot 0 (zero) that it treats the art. 8th of the Law No. 9,311 of October 24, 1996, as well as of the failure to comply with standards downloaded by the Central Bank of Brazil that result in lack of collection of the Provisional Contribution on Moving or Transmission of Values and Credits and Rights of Financial Nature-CPMF due.

§ First in the hypothesis that it treats the caput of this article, if the taxpayer fails to meet, within the marked deadline, the subpoena to provide clarifications, the fine referred to the inciso I of the art caput. 44 of the Law no 9,430, of December 27, 1996, doubled in the form of its § 1st, when it is the case, it will henced be 225% (two hundred and twenty-five percent) and 450% (four hundred and fifty per cent), respectively.

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Art. 20. The art. 4th of the Law no 9,074, of July 7, 1995, goes on to invigorate with the following essay:

?Art. 4th ........................................

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§ 10. Is the National Electrical Power Agency-ANEEL authorized to conclude additives to the procurement contracts of public good use of harnourers of hydraulic potentials made of onerous title in favor of the Union, upon request of the respective holder, with the purpose of allowing the commencement of payment for the use of public good coinced with one of the following situations, to which occurs first:

I-the beginning of the delivery of the energy object of Energy Commercialization Contracts in the Regulated Environment-CCEAR; or

II-the effective entry into commercial operation of the harnessing.

§ 11. When from the solicitation that it treats § 10 of this article results posteration of the beginning of payment for the use of public good, the conclusion of the contractual additive will be conditional on the analysis and acceptance by ANEEL of the justifications presented by the holder of the concession for the requested posteration.

§ 12. In the case of postergation of the beginning of the payment, about the unpaid value will only focus on monetary update upon application of the index provided for in the concession contract.? (NR)

Art. 21. The art. 26 of the Law no 9,427, of December 26, 1996, goes on to invigorate with the following essay:

?Art. 26. ..............................

§ 1st For the harnessing referred to in the inciso I of the caput of this article, for hydroelectric ventures with power equal to or less than 1,000 (thousand) kW and for those on the basis of solar sources, Wind, biomass and qualified cogeneration, as per ANEEL regulation, whose potency injected into transmission or distribution systems is less than or equal to 30,000 (thirty thousand) kW, ANEEL will stipulate percentage of reduction not less than 50% (fifty percent) to be applied to the usage tariffs of the electrical transmission and distribution systems, focusing on the production and consumption of the energy commercialized by the profiteers.

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§ 5th O utilisation referred to in the inciso I do caput of this article, the endeavors with power equal to or less than 1,000 (thousand) kW and those based on solar, wind, biomass whose potency injected into the transmission or distribution systems is less than or equal to 30,000 (thirty thousand) kW will be able to commercialize electric power with consumer or set of consumers gathered by communion of fact or law interests whose load is greater than or equal to 500 (five hundred) kW, regardless of the art's constant grace deadlines. 15 of the Law no 9,074 of July 7, 1995 observed the regulation of ANEEL, and the supply may be complemented by generation ventures associated with the sources referred to here, aiming at the guarantee of their energy availabilities, but limited to 49% (forty-nine percent) of the average energy that they produce, without prejudice to the predicted in § § 1st and 2nd of this article.

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Art. 22. The art. 3rd of the Law no 10,438, of April 26, 2002, goes on to invigorate with the following essay:

?Art. 3rd .....................................

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§ 6th After a period of 3 (three) years of the realization of the Public Call, the Autonomous Independent Producer will be able to change its Regime for independent energy production, held the rights and obligations of the current regime, cabling to Eletrobras to promote eventual contractual changes.

§ 7th Stay restricted to the 1a (first) step of the program the preferred hiring of Autonomous Independent Producer.? (NR)

Art. 23. The Act No 10,848 of March 15, 2004, passes the increased vigour of the following art. 3o-A:

?Art. 3o-A The costs arising from the hiring of reserve energy of which it treats art. 3rd of this Act, containing, among others, the administrative, financial, and tax burdens costs, will be prorated among all the final users of electric power of the National Interconnected System-SIN, including the consumers referred to in the arts. 15 and 16 of the Law no 9,074, of July 7, 1995, and in the § 5th of the art. 26 of the Law no 9,427, of December 26, 1996, and the autoproducers only on the share of energy arising from the interconnection to the SIN, as per regulation.

Paragraph single. The regulations should provide for the form, timelines and conditions of the energy contracting of which it treats the caput of this article, as well as the guidelines for the realization of the auctions, to be promoted by the National Electric Power Agency, direct or indirectly.?

Art. 24. The arts. 2nd and 20 of the Law no 10,848, of March 15, 2004, go on to invigorate with the following essay:

?Art. 2nd ...........................................

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§ 2nd ............................................

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IV-the beginning of the delivery of the energy object of the CCEARs could be anticipated, kept the price and the respective readjustment criteria, with views in the fulfillment to the quantity demanded by the buyers, by having ANEEL discipline the adjustments in the contracts, according to guidelines from the Ministry of Mines and Energy.

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?Art. 20 .........................................

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§ 3rd The concessions of hydroelectric harnesses resulting from the separation of the distribution activities of which treats the caput of this article will be able, at the discretion of the granting power, to have the operating regime modified for independent energy production by concluding onerous contract of use of public good and with concession term equal to the deadline remnant of the original concession contract, observed, in what couber, the provisions of the art. 7th of the Law no 9,648, May 27, 1998.

§ 4th Applies the provisions of § § 1st to 8th of the art. 26 of the Law no 9,427 of December 26, 1996, as well as the marketing rules to which they are subjected to the alternative sources of energy, to the hydroelectric ventures resulting from the separation of distribution activities of which it treats this article, provided that the characteristics laid down in the inciso I of the art are observed. 26 of the Law no 9,427, of December 26, 1996.? (NR)

Art. 25. The effective commencement of payment for the use of public good of which they treat the § § 10 a to 12 of the art. 4th of the Act No 9,074 of July 7, 1995, included by this Act, may not have a term of more than 5 (five) years, counted from the date of publication of this Act.

Art. 26. For the purposes of payment of the charges for the Energy Development Account-CDE, the Alternative Sources Incentive Program-PROINFA and the Fossil Fuel Consumption Account of the Isolated Systems-CCC-ISOL, equis itself to self-producer the consumer who cumulatively meets the following requirements:

I-that come to participate in a specific purpose society constituted to explore, upon authorization or concession, the production of electrical energy;

II-that the society referred to in the inciso I of this article initiates the commercial operation from the date of publication of this Act; and

III-that the electrical energy produced in the venture should be intended, in whole or in part, for its use exclusive.

§ 1st The equiparation of which it treats this article will be limited to the share of energy intended for the consumer's own consumption or his participation in the venture, which is minor.

§ 2nd regulation should establish, for the purposes of equating, minimum demand amounts per unit of consumption.

§ 3rd Exceptionally, in up to 120 (one hundred and twenty) days counted from the date of publication of this Law, the investors whose specific purpose societies have already been constituted or the ventures have already entered into commercial operation will be able to request the National Electrical Energy Agency-ANEEL the equiparation of which it treats this article.

Art. 27. The industrial establishments manufacturers of cigarettes classified in heading No. 2402.20.00 of the Incidence Table of the Industrialized Products-TIPI, excepted those classified in Ex 01, are obliged to the installation of equipment production counters as well as of apparatus for the control, registration, recording and transmission of the quantitative measured in the form, conditions and deadlines set by the Brazilian Federal Revenue Office.

§ 1st The equipments of which it treats the caput of this article should enable, still, the control and tracking of the products throughout the national territory and the correct use of the seal of control that it treats art. 46 of the Law no 4,502 of November 30, 1964, with a view to identifying the legitimate origin and clamp down on illegal production and import, as well as the marketing of counterfeits.

§ 2nd In the case of inoperability of any of the equipment provided in this article, the taxpayer should communicate the occurrence within 24 (twenty-four) hours, owing to maintain control of the production volume, while endure the interruption, in the form established by the Registry of the Brazilian Federal Revenue Office.

§ 3rd The lack of communication of which it treats § 2nd of this article will take the application of fine of R$ 10,000.00 (ten thousand real).

Art. 28. The production counters of which it treats the art. 27 of this Act should be installed in all existing production lines in the industrial cigarette manufacturers, in place corresponding to that of the application of the control seal of which it treats the art. 46 of the Law no 4,502, of November 30, 1964.

§ 1st The seal of control will be confected by Brazil's Mint of Currency and will contain security devices approved by the Brazilian Federal Revenue Office that will enable, still, the verification of its authenticity at the time of application in the industrial establishment manufacturer of cigarettes.

§ 2nd Stay ascribe to the Casa da Currency of Brazil the responsibility for integration, installation and preventive and corrective maintenance of all equipment of which it treats art. 27 of this Law in the industrial establishments manufacturers of cigarettes, under supervision and follow-up of the Registry of the Brazilian Federal Revenue Officer and observance of the security and fiscal control requirements by it established.

§ 3rd Stay in charge of the industrial establishment of cigarettes the ressarcement to the House of Currency of Brazil by the execution of the procedures of which it treats the § 2nd of this article, as well as by the suitability necessary for the installation of the equipments of which it treats art. 27 of this Law in each production line.

§ 4th The values of the ressarcement of which it treats the § 3rd of this article will be established by the Registry of the Brazilian Revenue Office and should be commensurate with the productive capacity of the industrial establishment of cigarettes, and may be deducted from the value corresponding to the mishandling of that treats the art. 3rd of the Decree-Law no 1,437, of December 17, 1975.

Art. 29. The equipment of which treats art. 27 of this Act, under normal operating conditions, shall remain inaccessible for configuration actions or for direct manual interaction with the manufacturer, upon use of safety lacre, in the terms and conditions established by the Secretariat of the Brazilian Revenue Service.

§ 1st The safety lacre of which treats the caput of this article will be confected by the Brazilian Mint of Currency and should be propped up with adequate protection to withstand the conditions of humidity, temperature, corrosive substances, mechanical effort and fatigue.

§ 2nd The willing in this article also applies to leakage meters, conductivimeters, and too much equipment of production control required in law.

Art. 30. Every period of ascertaining the Tax on Industrialized Products, a fine of 100% (one hundred per cent) of the commercial value of the goods produced, without prejudice to the application of the remaining tax and criminal penalties, may be imposed, not less to R$ 10,000.00 (ten thousand reais):

I-if, from the 10o (tenth) subsequent day to the deadline fixed for the entry into operation of the system, the equipment referred to in art. 28 of this Act have not been installed in virtue of impediment created by the manufacturer;

II-if the manufacturer does not check the production volume control referred to in § 2nd of the art. 27 of this Act.

§ First for the purposes of the provisions of the inciso I of the caput of this article, considers itself impediment any action or omission practiced by the manufacturer tendant to prevent or retard the installation of the equipment or, even after its installation, to impair its normal functioning.

§ § 2nd The occurrence of the willing in the inciso I of the caput of this article characterizes, still, hypothesis of cancellation of the special record that it treats the art. 1st of the Decree-Law no 1,593, of December 21, 1977, of the industrial establishment.

Art. 31. The arts. 8th and 40 of the Law no 10,865, of April 30, 2004, go on to invigorate with the following essay:

?Art. 8th .........................................

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

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§ 16. In the hypothesis of the importation of ethane, propane and butane that it treats § 15 of this article, the provisions of § 8th of this article do not apply.? (NR)

?Art. 40. ....................................

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§ 6o-A The suspension of which treats this article achieves the revenues pertaining to freight hired in the domestic market for the road transport within the national territory of:

I-raw materials, intermediate products, and packaging materials acquired in the form of this article; and

II-products intended for export by the preponderantly exportation legal person.

§ 7th For the purposes of the provisions of the inciso II of § 6o-A of this article, the freight should refer to the transport of the products to the point of exit from the national territory.

§ 8th The willing in the inciso II of the § 6o-A of this article applies also in the sales hypothesis to the exporting commercial enterprise, with specific end of export.

§ 9th should appear in the tax note the indication that the product carried is intended for export or batch formation with the purpose of export, condition to be proven upon the Export Registration-RE.? (NR)

Art. 32. The arts. 1st and 8th of the Law no 10,925, of July 23, 2004, go on to invigorate with the following essay:

?Art. 1st ....................................

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

XI-milk fluid pasteurized or industrialized, in the form of ultra-teurized, powdered milk, whole, semidesnaetness or skimmed, fermented milk, beverages and dairy compounds and infant formulas, thus defined as specific legal prediction, intended for human consumption or used in the industrialization of products that are intended for human consumption;

XII-cheeses type mozarella, mines, dish, cogarlic cheese, ricotta, cream cheese, provolone cheese, parmesan cheese and unmatured fresh cheese;

XIII-serum of fluid milk to be employed in the industrialization of products intended for human consumption.

................................................. ? (NR)

?Art. 8th .........................................

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

§ 3rd ............................................

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

II-50% (fifty per cent) of that predicted in the art. 2nd of the Laws in the 10,637, of December 30, 2002, and 10,833, of December 29, 2003, for soybeans and their derivatives classified in Chapters 12, 15 and 23, all from TIPI; and

III-35% (thirty-five percent) of that predicted in the art. 2º of the Laws in the 10,637, of December 30, 2002, and 10,833, of December 29, 2003, for the remaining products.

...............................................? (NR)

Art. 33. The legal person who gives in his name, including upon the provision of own documents, for the realization of third-party foreign trade operations with views on the cover-up of his real actors or beneficiaries lies subject to a fine of 10% (ten percent) of the value of the acoberted operation, it may not be less than R$ 5,000.00 (five thousand reais).

Paragraph single. The hypothesis provided in the caput of this article does not apply to the provisions of the art. 81 of the Law no 9,430, of December 27, 1996.

Art. 34. It applies to cooperative societies that have earned, in the previous year-calendar year, gross revenue up to the limit set in the inciso II of the art caput. 3rd of the Supplementary Act no 123 of December 14, 2006, in it included the cooperating and uncooperative acts, the provisions of Chapters V to X, in Section IV of Chapter XI, and in Chapter XII of the said Supplementary Act.

Art. 35. The art. 56 of the Law no 11,196, of November 21, 2005, passes on the invigorating addition of the following single paragraph:

?Art. 56. .............................................

Paragraph single. The willing in the caput of this article applies to the contribution to the PIS/Pasep and the Cofins due by the producer or importer of ethane, propane, butane as well as gaseous currents of refinery-HLR-light refining hydrocarbons on gross revenue of the sale of these products to the industries that employ them in the production of etene and propene for industrial and commercial purposes.? (NR)

Art. 36. The art. 57 of the Law no 11,196, of November 21, 2005, passes the invigorated vigour of the following § 2nd, renumbering the current single paragraph for § 1st:

?Art. 57. .............................................

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

§ 2nd The willing in the caput of this article applies to the industries of which it treats the single paragraph of art. 56 of this Act, as to the credits arising from the acquisition of ethane, propane, butane, as well as gaseous currents of refinery-HLR-light hydrocarbons from refinery by them employed in the industrialization or commercialization of eteno, propene and products with them manufactured.? (NR)

Art. 37. (VETADO)

Art. 38. It is granted exemption from the import duty, the tax on industrialized products, the contribution to the PIS/Pasver-Import, Cofins-Import and CIDE-Combustible, in the terms, limits and conditions set out in regulation, incidents on the import of:

I-trophies, medals, plates, figurines, badges, fl’s, flags and other commemorative objects received at official cultural, scientific or sporting event held abroad or to be distributed free of charge as an award at sporting event held in the Country;

II-goods of the types and in quantities usually consumed in official sporting event; and

III-promotional material, printouts, leaflets and other goods with similar purpose, to be distributed free of charge or used in official sports event.

Single paragraph. The provisions of the caput of this article also apply to goods imported by sportsmen, provided that they have been used by these at official sporting event and received in donating foreign sports practice entity or promoter or sponsor of the event.

Art. 39. (VETADO)

chapter V

Finals provisions

Art. 40. They are revoked:

I-the arts. 69 of the Act No. 4,502, of November 30, 1964, 45 and 46 of the Law no 9,430, of December 27, 1996; and

II-o art. 1o-A of the Decree-Law no 1,593, of December 21, 1977.

Art. 41. This Law comes into effect on the date of its publication.

Brasilia, June 15, 2007; 186th of the Independence and 119th of the Republic.

LUIZ INACIO LULA DA SILVA

Guido Mantega

Luiz Marinho

This text does not replace the one published in the DOU of 5/15/2007-Extra edition.