LEI NO. 12,788, OF January 14, 2013

Allows accelerated depreciation of motor vehicles for transports of goods and wagons, locomotives, locotractors and tenures that mentions, provided for in the Incidence Table of the Industrialized Products-TIPI; and alters the Laws 7,064, of December 6, 1982, 8,352, of December 28, 1991, 7,998, of January 11, 1990, 11,775, of September 17, 2008, 9,430, of December 27, 1996, 10,522, July 19, 2002, 10,893, July 13, 2004, 12,249, June 11, 2010, and 12,546, of December 14, 2011.

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. 1º For the purpose of ascertaining income tax, legal persons taxed on the basis of real profit will be entitled to accelerated depreciation, calculated by applying the usually admitted depreciation rate multiplied by 3 (three), without loss of accounting depreciation:

I-of motor vehicles for carriage of goods, intended for the immobilized asset of the procuring legal person, classified in headings 87.04.21.10 (except Ex 01), 87.04.21.20 (except Ex 01), 87.04.21.30 (except Ex 01), 87.04.21.90 (except Ex 01 and Ex 02), 87.04.22, 87.04.23, 87.04.31.10 Ex 01, 87.04.31.20 Ex 01, 87.04.31.30 Ex 01, 87.04.31.90 Ex 01, and 87.04.32, of the Product Tax Incidence Table Industrialized-TIPI, approved by Decree No. 7,660 of December 23, 2011;

II-of wagons, locomotives, locotractors and tenures, intended for the immobilized asset of the procuring legal person, classified in the positions 86.01, 86.02 and 86.06 of the Tipi;

III-(VETADO);

IV-(VETADO);

V-(VETADO); and

VI-(VETADO).

§ 1º The willing in the caput only applies to new goods, which have been purchased or object to order contract between 1º September 2012 and December 31, 2012.

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

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

II-should be calculated before the application of the accelerated depreciation coefficients the one that makes reference to art. 69 of Law No. 3,470, of November 28, 1958; and

III-is to be ascertained from 1º January 2013.

§ 3º The total depreciation accumulated, including accounting and expedited accelerated, not may exceed the cost of acquiring the good.

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

§ 5º (VETADO).

Art. 2º (VETADO).

Art. 3º (VETADO).

Art. 4º (VETADO).

Art. 5º (VETADO).

Art. 6º (VETADO).

Art. 7º (VETADO).

Art. 8º (VETADO).

Art. 9º The art. 8º and the title of Annex IX of Law No. 11,775 of September 17, 2008, shall become invigorating with the following amendments:

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

I-grant of discounts, as per the constant framework of Annex IX of this Act, for the settlement of the debt to August 31, 2013, owing to the percentage discount on the sum of debtor balances by borrower on the date of the renegotiation, observed the provisions of Paragraph 10 of this article, and then be applied for the respective fixed-value discount per range of debtor balance;

II-permission of the renegotiation of the total debtor balances of the operations until August 31, 2013, keeping them at the DAU, observed the following conditions:

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§ 7º The debts arising from rural credit operations to the amparo of the Cooperation Programme Nipo-Brasileira for the Development of the Wrong-PRODECER-Phase II, entered or not in the Union Active Debt until October 31, 2010, which are settled or renegotiated until August 31, 2013, will be jus at an additional discount of 10 (ten) percentage points, to be summed up to the percentage discounts provided for in the tables set out in Annexes IX and X of this Act.

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

" ANNEX IX

Rural Credit Operations inscribed on Union Active Debt: discount for settlement of operation until August 31, 2013

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Art. 10. The art. 48 of Law No. 9,430 of December 27, 1996, it passes on the following with the following amendments:

" Art. 48. ......................................................................................................

§ 1º The competence to remedy the query or declare its ineffectiveness, in the disciplined form by the Registry of the Revenue Officer Federal of Brazil, can be attributed:

I-the central unit; or

II-the decentralized unit.

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§ 8º The admissibility judgment of the resource will be carried out in the disciplined form by the Registry of the Federal revenue from Brazil.

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§ 14. The consultation could be formulated by electronic means, in the disciplined form by the Registry of the Brazilian Revenue Office.

§ 15. The Executive Power will regulate deadline for solution of the consultations of which it treats this article. " (NR)

Art. 11. The arts. 19 and 27 of the Law No. 10,522 of July 19, 2002, they go on to invigorate with the following amendments:

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

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II-(VETADO);

III-(VETADO).

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§ 4º (VETADO).

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§ 6º (VETADO). " (NR)

" Art. 27. It is not up to the trade remedy of the decisions profiled by the Registry of the Brazilian Federal Revenue Officer, in proceedings concerning tributes administered by that body:

I-when it comes to the application for the restitution of tributes;

II-when it comes to the ressaration of credits from the Industrialized Products-IPI, from the Contribution to the PIS/Pasep and the Contribution to the Funding of Social Security-COFINS;

III- when it comes to repayment of the salarium-family and the salarium-maternity;

IV-when it comes to homologation of compensation;

V-in the cases of penalty reduction by benign retroactivity; and

VI-in the hypotheses where the decision is grounded in a decision handed down in direct action of unconstitutionality, in a binding supine handed down by the Supreme Court and the provisions of Paragraph 6º of the art. 19. " (NR)

Art. 12. The arts. 3º, 4º and 37 of the Law No. 10,893 of July 13, 2004, they go on to invigorate with the following amendments:

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

§ 1º Compete to the Registry of the Revenue Federal of Brazil the administration of the activities concerning collection, oversight, fundraising, restitution and grant of incentives from the AFRMM provided for in law.

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§ 4º The budget credits required for the performance of the activities cited in § 1º will be transferred to the Budgeting Unit of the Registry of the Brazilian Federal Revenue Office, for its effective execution according to the values approved in the respective annual budget law-LOA. " (NR)

" Art. 4º .........................................................................................................

Single Paragraph. The AFRMM does not focus on:

I-the fluvial and lacustrine navigation, except about loads of liquid bulk carriers, carried in the framework of the North and Northeast Regions; and

II-the freight concerning the transportation of merchandise submitted to the penalty of persediment. " (NR)

" Art. 37. ........................................................................................................

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§ 3º. .............................................................................................................

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III-the loads subjected to the penalty of pervation, in the terms of the inciso II of the single art paragraph. 4º.

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

Art. 13. The Law No. 10,893 of July 13, 2004, passes the increased invigoration of the following arts. 52-B and 52-C:

" Art. 52-B. The willing in the art. 74 of Law No. 9,430 of December 27, 1996, does not apply to the AFRMM and the Merchant Utilization Rate. "

" Art. 52-C. They are in charge of the Department of the Merchant Marine Fund the analysis of the receivable law, the decision and payment of the restitution and ressaration processes regarding the AFRMM and the Mercant Use Rate related to requests occurring up to the effective date of the Act of the Executive Power of which it treats the inciso I of the art. 25 of Law No. 12,599, of March 23, 2012. "

Art. 14. The art. 34 of Law No. 12,249 of June 11, 2010, passes the vigour with the following essay:

" Art. 34. It is the Union authorized to give credit to the financial officers of the Merchant Marine Fund-FMM, in the amount of up to R$ 15,000,000,000.00 (fifteen billion reais), to enable the financing of projects approved by the Director Council of the Fund of the Merchant Navy-CDFMM, under financial and contractual conditions to be defined by the Minister of State for Finance.

§ 1º For the credit coverage of which it treats the caput, the Union may issue, in the form of direct placement, in favor of the financial agents of the FMM, Federal Foreign Debt Securities securities, whose characteristics will be defined by the Minister of State for Finance.

§ 2º In the case of issuance of securities, it will be respected economic equivalence with the predicted value in the caput.

§ 3º The financial and contractual conditions for financing to be granted by the financial agents to borrowers to viabilize the projects of which it treats the caput will be identical to those granted by the FMM, as it establishes the National Monetary Council-CMN.

§ 4º The National Treasury will make jus at a remuneration based on the TJLP, in the currency exchange rate of the dollar American or in the combination of both, at the discretion of the Minister of Finance.

§ 5º The values paid by the financial officers of the FMM to the Union, on account of the credit operations of which it treats the caput, shall be intended solely for the payment of the Federal Public Debt. " (NR)

Art. 15. (VETADO).

Art. 16. They are revoked:

I-the inciso V of the art. 25 of Law No. 10,893, of July 13, 2004; and

II-(VETADO).

Art. 17. This Act comes into force on the date of its publication, producing effects from the date of its publication.

Brasilia, January 14, 2013; 192º of Independence and 125º of the Republic.

DILMA ROUSSEFF

Nelson Henrique Barbosa Filho

Carlos Daudt Brizola

Alessandro Golombiewski Teixeira

Miriam Belchior

Luís Inácio Lucena Adams