Key Benefits:
PROVISIONAL MEASURE NO. 1.991-17, OF May 11, 2000.
Changes the legislation of the Contributions to Social Security-COFINS, for the Social Integration and Training Programs of the Public Server Heritage-PIS/PASEP and the Income Tax, and gives other arrangements.
THE PRESIDENT OF THE REPUBLIC, in the use of the attribution that confers it on art. 62 of the Constitution, adopts the following Provisional Measure, with force of law:
Art. 1º The aliquot of the contribution to the Social Integration and Training Programs of the Public Server Heritage-PIS/PASEP, due by the legal persons referred to in § 1º of the art. 22 of Law No. 8,212, of July 24, 1991, is reduced to sixty-five hundreth percent in relation to the generative facts occurring from 1º February 1999.
Art. 2º The arts. 3º, 4º, 5º and 6º of Law No. 9,718, of November 27, 1998, passes the vigour with the following essay:
?Art. 3º .....................................................................................................................................
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§ 2º .........................................................................................................................................
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II-the reversals of provisions and recoveries of lowered credits as loss, which do not represent new revenue ticket, the positive result of the valuation of investments by the net worth value and the profits and dividends derived from investments assessed by the acquisition cost, which have been computed as revenue;
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§ 6º In the determination of the basis of calculation of the contributions to the PIS/PASEP and COFINS, the legal persons referred to in § 1º of the art. 22 of Law No. 8,212, of 1991, in addition to the exclusions and deductions mentioned in the preceding paragraph, will be able to exclude or deduct:
I-in the case of commercial banks, investment banks, development banks, economic boxes, credit, financing and investment societies, real estate credit societies, brokerage companies, securities and securities distributors, merchant and credit unions, and credit unions:
a) expenses incurred in financial intermediation operations;
(b) expenses of obligations by loans, for repassing, of resources from private law institutions;
c) toll on the allotment of securities;
d) losses with fixed and variable income securities, except with shares;
and) losses with financial assets and merchandise, in hedgingoperations.
II-in the case of insurance companies private, the value regarding the damages corresponding to the claims incurred, effective paid, deducted from the importations received for co-insurance and reinsurance, salvage and other ressarcements.
III-in the case of private, open and closed pension entities, the incomes earned in financial applications intended for the payment of retirement benefits, pension, peculium and bailouts;
IV-in the case of companies of capitalization, the income earned in financial applications intended for the payment of bond ransom.
§ 7º The exclusions provided for in the incisions III and IV of the preceding paragraph are restricted to the yields of financial applications provided by the secured assets of the technical provisions, limited these assets to the amount of the said provisions.
§ 8º In the determination of the basis of calculation of the contribution to the PIS/PASEP and COFINS, the expenses of capturing resources incurred by legal persons who are subject to securitization of credits:
I-real estate, pursuant to Law No. 9,514, of November 20, 1997;
II-financier, observed regulation edited by the National Monetary Council.? (NR)
?Art. 4º The contributions to the PIS/PASEP and CONFINS due by the oil refineries will be calculated respectively on the basis of the following aliquots:
I-three integers and twenty hundrths per cent and fifteen per cent, incidents on gross revenue stemming from sales of automotive gasoline and oil-GLP gas litigation;
II-two whole and eight tenths per cent and thirteen per cent, incidents on gross revenue arising from the diesel oil sales;
III-sixty-five hundreth percent and three percent, incidents on gross revenue stemming from the remaining activities.? (NR)
?Art. 5º The contributions to the PIS/PASEP and COFINS due by the alcohol distributors for carbureting purposes will be calculated, respectively, based on the following aliquots:
I-one whole and six tenths per cent seven per cent per cent per cent per cent per cent per cent per cent per cent per cent per cent per cent per cent per cent per cent per cent one percent, incidents on gross revenue stemming from the sale of alcohol for carburic purposes, including when added to gasoline;
II-sixty-five hundreth percent and three percent, incidents on gross revenue arising from the remaining activities.
Single paragraph. In the inciso I hypothesis of the caput, regarding the sale of alcohol added to gasoline, the calculation basis will be the resulting value of the application of the percentage of mixture, fixed in law, on the value of the sale.? (NR)
?Art. 6º The provisions of arts 4º and 5º of this Act applies, too, to processing and condensate and natural gas and oil-derived fuel importers.? (NR)
Art. 3º O § 1º of art. 1º of Law No. 9,701 of November 17, 1998, it passes the invigoration with the following essay:
? § 1º Is deduction for any administrative expense deduction? (NR)
Art. 4º The provisions of the art. 4º of Law No. 9,718, of 1998, in its original version, applies, exclusively, in relation to sales of automotive gasoline, diesel oil and petroleum gas-GLP gas.
Single paragraph. In the sales of diesel oil that occurred from 1º February 1999, the multiplication factor predicted in the single paragraph of the art. 4º of Law No. 9,718, of 1998, in its original version, gets reduced from four to three integers and thirty-three hundreth.
Art. 5º The condensate and natural gas processing unit and the importers of oil-derived fuels, regarding the sales of automotive gasoline, diesel oil and GLP that they do, are required to collect and collect, in the condition of taxpayer substitutes the contributions to the PIS/PASEP and COFINS, due by the distributors and retail merchants, observed the same standards as applicable to oil refineries.
Art. 6º The social contribution on net profit-CSLL, instituted by Law No. 7,689, of December 15 of 1988, will be charged with the additional:
I-of four percentage points, regarding the generative facts that occurred from 1º May 1999 a to January 31, 2000;
II-of one percentage point, relatively to the generative facts occurring from 1º February 2000 a to December 31, 2002.
Single paragraph. The additional referred to in this article applies, including, in the hypothesis of the monthly payment by estimate set out in the art. 30 of Law No. 9,430 of December 27, 1996, as well as legal persons taxed on the basis of the presumed or arbitrated profit.
Art. 7º The aliquot of the CSLL, due by the legal persons referred to in art. 1º, it is reduced to eight percent in relation to the generating facts occurring from 1º January 1999, without prejudice to the application of the provisions of the preceding article.
Art. 8º The legal persons referred to in the art. 1º, which have a negative calculation basis and added values, temporarily, to net profit, for the purpose of ascertaining the CSLL calculation basis, corresponding to periods of ascertaining closed until December 31, 1998, will be able to opt for clerk, in his asset, as compensable credit with debits of the same contribution, the value equivalent to eighteen percent of the sum of those installments.
§ 1º The legal person who opts for the form provided in this article does not may compute the values that served as the basis of calculating the said credit in determining the CSLL's calculation basis corresponding to any period of ascertaining subsequent to December 31, 1998.
§ 2º The compensation of the credit referred to in this article can only be effected with up to thirty percent of the remaining CSLL balance, in each period of ascertaining, after the compensation that it treats the art. 8º of Law No. 9,718, of 1998, not being admitted, in any hypothesis, to the restitution of its value or its compensation with other tributes or contributions, observed the standards expedited by the Registry of the Federal Revenue Ministry of the Ministry of Finance.
§ 3º The right to the compensation of which it treats the preceding paragraph is limited exclusively to the original value of the credit, not being admitted to the addition of any value to the title of monetary or interest updating.
Art. 9º The tax withheld at the source on income paid or credited to the branch, branch, controlled or affiliated of legal person domiciled in Brazil, not compensated by virtue of the beneficiary being domiciled in country framed in the provisions of art. 24 of Law No. 9,430, of 1996, may be compensated with the tax due on the actual profit of the matrix, parent or coalate in Brazil when the results of the subsidiary, branch, controlled or related, containing the said yields, are computed in the determination of the real profit of the legal person in Brazil.
Single paragraph. It applies to the compensation of the tax referred to in this article the provisions of the art. 26 of Law No. 9,249, of December 26, 1995.
Art. 10. The art. 17 of Law No. 9,779 of January 19, 1999, it becomes the invigorate plus of the following paragraphs:
? § 1º The provisions of this article extends:
I-to cases where the declaration of constitutionality has been handed down by the Supreme Court, in extraordinary appeal;
II-the taxpayer or liable favoured by definitive judicial decision in tax matters, delivered under any ground of law, to any degree of jurisdiction;
III-to the judicial proceedings helped until December 31, 1998, except those relating to the implementation of the Union Active Debt.
§ 2º The payment in the form of the caput of this article applies to the exation concerning the generator fact:
I-occurred as of the date of the publication of the first Judgment of the Supreme Court of the Supreme Court, in the case of inciso I of the preceding paragraph;
II-occurred from the date of the publication of the judicial decision, in the hypothesis of the inciso II of the preceding paragraph;
III-achieved by the application, in the case of inciso III of the preceding paragraph.
§ 3º The payment referred to in this article:
I-matter in irredeemable confession of debt;
II-constitutes extrajudicial confession, in the terms of the arts. 348, 353 and 354 of the Code of Civil Procedure;
III-could be parceled in up to six equal, monthly and successive installments, winning the first in the same term set in the caput for full payment and the rest on the last working day of the subsequent months;
IV-regarding the tributes and contributions administered by the Registry of the Federal Revenue Office, can be effected in single quota, until the last working day of July 1999.
§ 4º The installments of the installment referred to in the inciso III of the preceding paragraph shall be increased by interest equivalent to the benchmark rate of the Special Settlement and Custody Scheme-SELIC, for federal securities, accumulated monthly, calculated from the month of maturity of the first instalment until the month before the payment and one per cent in the month of the payment.
§ 5º In the case of inciso IV of § 3º, the interest referred to in para. previous will be calculated from the month of February 1999.
§ 6º The payment in the conditions of this article may be partial, regarding only the particular object of the lawsuit, when this involves more than one object.
§ 7º In the case of partial payment, the provisions of the incisos I and II of § 3º exclusively achieves the paid values.
§ 8º Applies the provisions of this article to the contributions raised by the National Institute of Social Insurance-INSS.? (NR)
Art. 11. It extends the benefit of the dispensation of legal additions, of which it treats art. 17 of Law No. 9,779, of 1999, with the wording given by the previous article, to the payments made up to the last working day of the month of September 1999, in single quota, from debits of any nature, to the Registry of the Federal Revenue Office or to the Prosecutor-General of the National Finance, whether enrolled or not in Active Debt of the Union, provided that until December 31, 1998 the taxpayer has helped any judicial process where the application covered the exoneration of the debit, albeit partially and under any grounds.
§ 1º The dispensation of legal additions, of which it treats the caput of this article, does not involve any moratory or punitive fines and the interest of late payment due from the month of February 1999.
§ 2º The request for conversion in income to the judge of the made where there is deposit with the aim of suspending the exigency of the credit, or guaranteeing the judgment, amounts to the purposes of the enjoyment of the benefit, to the payment.
§ 3º The enjoyment of the benefit and the low correspondent of the debit involved presupposes administrative application to the leader of the organ of the Federal Revenue Office or the Attorney General of the National Finance Officer responsible for his administration, instructed with proof of payment or request for conversion into income.
§ 4º In the case of § 2º, the low of the debit involved presupposes, in addition to compliance with the provisions of the preceding paragraph, the effective conversion into income of the Union of values deposited.
§ 5º If the debit is partially solved or on parceling arrangements, the benefit provided for in this article shall apply only on the remaining consolidated value.
§ 6º The willing in this article will not imply restitution of paid amounts, nor compensation of debts.
§ 7º The judicial executions for collection of Credits from the National Finance shall not suspend, nor shall they be interrupted, by virtue of the provisions of this article.
§ 8º The time frame provided for in art. 17 of Law No. 9,779, 1999, gets extended for the last working day of the month of February 1999.
§ 9º Regarding the contributions raised by the INSS, the period referred to in the preceding paragraph shall be extended to the last business day of the month of April 1999.
Art. 12. It shall be suspended, from 1º April to December 31, 1999, the application of Law No. 9,363 of December 13, 1996, which imposed the presumed credit of the Imposed Tax on Industrialized Products-IPI, as a ressaration of the contributions to the PIS/PASEP and COFINS, incidents on the value of raw materials, intermediate products and packaging materials used in the manufacture of products destined for export.
Art. 13. The contribution to the PIS/PASEP will be determined on the basis of the payroll, the aliquot of one percent, by the following entities:
I-temples of any cult;
II-political parties;
III-education and social assistance institutions referred to in art. 12 of Law No. 9,532 of December 10, 1997;
IV-institutions of philanthropic, recreational, cultural, scientific character and the associations, referred to in art. 15 of Law No. 9,532, of 1997;
V-unions, federations and confederations;
VI-autonomous social services, created or authorized by law;
VII-supervisory boards of regulated occupations;
VIII-foundations of private law and public foundations instituted or maintained by the Public Power;
IX-condos of residential or commercial property owners; and
X-the Organization of the Brazilian Cooperatives-OCB and the State Organizations of Cooperatives provided for in the art. 105 and its § 1º of Law No. 5,764, of December 16, 1971.
Art. 14. In relation to the generating facts that occurred from 1º February 1999, they are exempted from COFINS the revenue:
I-of the resources received for repass, arising from the General Budget of the Union, the States, the District Federal and of the Municipalities, by public companies and mixed-economy companies;
II-from the export of goods to the outside;
III-of the services provided to the resident physical or legal person or domiciled abroad, whose payment represents foreign exchange ingress;
IV-of the supply of goods or services for use or consumption of board in vessels and aircraft in international traffic, when payment is effected in convertible currency;
V-of the international transport of loads or passengers;
VI-earned by the Brazilian shipyards in the activities of construction, conservation, modernization, conversion and repair of pre-registered vessels or registered in the Brazilian Special Register-REB, established by Law No. 9,432 of January 8, 1997;
VII-freight of goods transported between the Country and the outside by the vessels registered in the REB, of which it treats the art. 11 of Law No. 9,432, of 1997;
VIII-of sales carried out by the producer-seller to the exporting commercial enterprises pursuant to the Decree-Law No. 1,248 of November 29, 1972 and subsequent amendments, as long as it was intended to specific end of export to the outside;
IX-of sales, with specific end of export to the outside, to exporting companies registered in the Foreign Trade Office of the Ministry of Development, Industry and Foreign Trade;
X-relating to the own activities of the entities referred to in art. 13.
§ 1º Are exempted from the contribution to the PIS/PASEP the recipes referred to in the incisos I to IX of the caput.
§ 2º The exemptions provided for in the caput and in the preceding paragraph do not reach the sales revenue effected:
I-the company established in the French Manaus Zone, in the Western Amazon or in free trade area;
II-the company established in zone of processing of export;
III-the industrial establishment, for industrialization of products destined for export, to the amparo of art. 3º of Law No. 8,402, of January 8, 1992.
Art. 15. Cooperative societies will be able to observe the provisions of the arts. 2º and 3º of Law No. 9,718, of 1998, exclude from the calculation basis of COFINS and PIS/PASEP:
I-the values passed on to the associates, arising from the marketing of product by them delivered to the cooperative;
II-the sales revenue of goods and goods to associates;
III-the revenue arising from the provision, to the associates, of specialized services, applicable in rural activity, concerning technical assistance, rural extension, vocational training and resembling;
IV-the revenues arising from the benefit, storage and industrialization of production of the associate;
V-the financial revenues arising from repass of rural loans taken from financial institutions, up to the limit of the charges to these due.
§ 1º For the purposes of the inciso II, the exclusion will reach only the revenues arising from the sale of goods and goods linked directly to the economic activity developed by the associate and that is the object of the cooperative.
§ 2º Relatively to the operations referred to in the incisors I to V of the caput:
I-the contribution to the PIS/PASEP will be determined, too, of compliance with the provisions of the art. 13;
II-will be counted prominently, by the cooperative, and proven upon skilful and idôneous documentation, with the identification of the associate, the value of the operation, the species of the good or the goods and quantities sold.
Art. 16. The cooperative societies that carry out repass of values the associated legal person, in the hypothesis provided for in the inciso I of the previous article, shall observe the provisions of the art. 66 of Law No. 9,430, of 1996.
Art. 17. They apply to the philanthropic and charitable entities of social assistance, for the purpose of payment of the contribution to the PIS/PASEP in the form of the art. 13 and enjoyment of the exemption of COFINS, the provisions of the art. 55 of Law No. 8,212, of 1991.
Art. 18. The payment of the contribution to the PIS/PASEP and COFINS should be effected until the last working day of the first fortnight of the subsequent month to the occurrence of the generative facts.
Art. 19. The art. 2º of Law No. 9,715 of November 25, 1998, passes the invigorated vigour of the following § 6º:
? § 6º The National Treasury Board Secretariat will effectuate the withholding of the contribution to the PIS/PASEP, due on the value of the transfers of that treats inciso III.? (NR)
Art. 20. Legal persons subjected to the taxation regime on the basis of the presumed profit will only be able to adopt the cash scheme, for the purposes of the incidence of the contribution to the PIS/PASEP and COFINS, in the hypothesis of adopting the same criterion in relation to the income tax from legal persons and CSLL.
Art. 21. Profits, income and capital gains earned abroad subject themselves to the incidence of CSLL, observed the universal taxation standards of which they treat arts. 25 a 27 of Law No. 9,249 of December 26, 1995, the arts. 15 a to 17 of Law No. 9,430, of 1996, and art. 1º of Law No. 9,532, of 1997.
Single paragraph. The balance of the income tax paid abroad, which exceeds the compensable value with the income tax due in Brazil, could be compensated with the CSLL due by virtue of the addition, its calculation basis, of profits from abroad, up to the limit increased in the way of this addition.
Art. 22. It applies to the negative calculation basis of CSLL the provisions of the arts. 32 and 33 of the Decree-Law No. 2,341, of June 29, 1987.
Art. 23. It will be added to the net profit, for the purpose of determining the profit of the farm, the share of:
I-COFINS that there has been compensated, in the terms of the art. 8º of Law No. 9,718, of 1998, with the CSLL;
II-CSLL due, after the compensation that it treats the previous inciso.
Art. 24. The capital gain arising from the disposal of goods or rights and the liquidation or rescue of financial applications, owned by physical person, acquired, to any title, in foreign currency, shall be ascertained in accordance with the provisions of in this article, kept the remaining standards of the legislation in force.
§ 1º The provisions of this article achieves, including, the foreign currency held in kind.
§ 2º In the currency-divest-ing hypothesis foreign held in kind, the tax will be ascertained in the declaration of adjustment.
§ 3º The basis of calculating the tax will be the positive difference, in Reais, between the value of disposal, settlement or bailout and the cost of acquisition of the well or right, of the foreign currency held in kind or original value of the financial application.
§ 4º For the purposes of the provisions of this article, the value of disposal, liquidation or rescue, when expressed in foreign currency, will correspond to its quantity converted into US dollar and then to Reais by using the value of the dollar for purchase, released by the Central Bank of Brazil for the date of disposal, liquidation or rescue or, in the case of operation on the deadline or the provision, on the date of receipt of each parcel.
§ 5º In the hypothesis of acquisition or application, by resident in the Country, with income earned originally in foreign currency, the calculation basis of the tax will be the positive difference, in US dollars, between the value of disposal, settlement or ransom and the cost of acquisition of the good or right, converted to Reais upon use of the dollar value for purchase disclosed by the Central Bank of Brazil for the date of the disposal, liquidation or rescue, or, in the case of operation on time or the provision, on the date of the receipt of each parcel.
§ 6º Does not focus income tax on the earned gain on the alienation, liquidation or rescue:
I-of goods located abroad or representative of rights abroad, as well as financial applications, acquired, to any title, in the condition of non-resident;
II-of foreign currency kept in kind, whose total disposals, in the calendar year, are equal to or less than the equivalent of five thousand US dollars.
§ 7º For the purpose of ascertaining the gain of capital that it treats this article will be able to use average dollar quotes, in the form established by the Federal Revenue Office.
Art. 25. The value received from legal person of public law for the title of housing stamp duty, not an integral part of the remuneration of the beneficiary, in substitution of the right of use of functional immovable, considers itself to be of the same nature of this right, not if subjecting to the incidence of the income tax, the source or the declaration of adjustment.
Art. 26. The base of calculation of the income tax incident at the source on reinsurance premiums yielded abroad is eight percent of the value paid, credited, delivered, employed or remitted.
Art. 27. The diplomatic missions and consular repartitions of permanent character, as well as the permanent character representations of international bodies that Brazil will be a part of will be able, upon request, to be ressarated from the value of the IPI incident on product purchased in the domestic market, intended for the maintenance, extension or real estate reform of its use.
§ 1º In the case of diplomatic mission and consular allocation, the provisions of this article shall apply, only, in the hypothesis in which the legislation of your country dispense, in relation to the taxes incidents on the aggregate value or on the retail sale, as the case may be, reciprocal treatment for the Brazilian missions or repartitions, in permanent character, in its territory.
§ 2º The mishishment referred to in this article will be effected by the standards set by the Registry of the Federal Revenue Office.
Art. 28. He / she is responsible for withholding and collecting taxes and contributions, arising from applications in investment funds, the legal person brokering resources, together with customers, to effecting the said applications in funds administered by another legal person.
§ 1º The legal person intermediary of resources should maintain registration and control system, in magnetic medium, that allows identification of each customer and of the elements necessary for the ascertaining of taxes and contributions by it due.
§ 2º The provisions of this article only apply to modalities of brokering disciplined resources by National Monetary Council standards.
Art. 29. The tax regime of which it treats art applies. 81 of Law No. 8,981 of January 20, 1995 to foreign investors, physical or legal persons, residents or domiciliates abroad, who carry out operations in future settlement markets referenced in agri-products, in the futures and merchandise scholarships.
§ 1º The provisions of this article do not apply to foreign investment from country that does not tax income or tribute to the aliquot less than twenty percent, which will subject them to the same rules set for the residents or domiciles in the Country.
§ 2º It is responsible for the length of the tax obligations arising from the operations provided for in this article the futures and goods exchange tasked with the record of external investment in the Country.
Art. 30. As of 1º January 2000, monetary changes in credit and taxpayer's obligations, depending on the exchange rate, will be considered, for the purpose of determining the basis of calculation of income tax, of the contribution social on net profit, from contribution to PIS/PASEP and COFINS, as well from the determination of the profit of the holding, when the settlement of the corresponding operation.
§ 1º To the choice of the legal person the monetary variations may be considered in determining the basis of calculation of all tributes and contributions referred to in the caput of this article, according to the Competence Scheme.
§ 2º The option provided for in the preceding paragraph shall apply to the whole year-calendar.
§ 3º In the case of changing the criterion and recognition of monetary variations, in years-subsequent calendar, for the purpose of determining the basis of calculation of the tributes of the contributions, will observed the standards dispatched by the Registry of the Federal Revenue Office.
Art. 31. In the determination of the calculation basis of the contribution to PIS/PASEP and COFINS could be excluded the share of the financial revenues arising from the monetary variation of the credit rights and the obligations of the taxpayer, depending on the rate of exchange, subject to taxation, under the scheme of competence, relative to periods understood in the calendar year 1999, surplus to the value of the monetary change effectively carried out, yet the corresponding operation has already been liquidated.
Single paragraph. The provisions of this article shall apply to the determination of the basis of calculation of income tax and social contribution on the profit owed by legal persons submitted to the taxation regime on the basis of the presumed or arbitrated profit.
Art. 32. It is extended, until August 31, 2000, the time frame of which it treats the art. 4º of Law No. 8,248, of October 23, 1991.
Art. 33. Arts 1º, 2º, 6º-A and 12 of the Decree-Law No. 1,593 of December 21, 1977, amended by Law No. 9,822 of August 23, 1999, go on to invigorate with the following amendments:
?Art. 1º The manufacture of cigarettes classified in Code 2402.20.00 of the Incidence Table of the Industrialized Products-TIPI Act, approved by Decree No. 2,092 of December 10, 1996, shall be exercised exclusively by the companies which, available from appropriate industrial facilities, keep special registration at the Registry of the Federal Revenue Office of the Ministry of Finance.
§ 1º The cigarette manufacturers will be still required to constitute themselves in the form of society and with the minimum capital established by the Secretary of the Federal Revenue Office.
§ 2º The granting of the special registration will be given by industrial establishment and will be, also, in the production hypothesis, conditioned to the installation of automatic meters of the quantity produced and, under the terms and conditions to be established by the Registry of the Federal Revenue Officer, to the substantiation of the tax regularity by:
I-of the requesting legal person or holder of the special register;
II-of his associates, physical persons, directors, managers, administrators and prosecutors;
III-of the legal persons controlling the legal person referred to in the inciso I, as well as their respective associates, directors, managers, administrators and prosecutors.
§ 3º The provisions of this article also apply to the import of cigarettes, except when intended for sale in a lingua franca shop, in the Country.
§ 4º The special registration will be granted by authority designated by the Secretary of the Federal Revenue Officer.
§ 5º Of the act dismissing the application for special registration will be appealed to the Secretary of the Federal Revenue Officer, within thirty days, counting from the date that the taxpayer takes science from the dismissable, being final the decision in the administrative sphere.
§ 6º The special registration may also be required from the establishments that to industrialize or import other products, to be specified by means of act of the Secretary of the Federal Revenue?. (NR)
?Art. 2º The special registration may be cancelled, at any time, by the granting authority, if, after its concession, one of the following facts occurs:
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§ 2º In the occurrence of the hypotheses mentioned in the incisos I and II of the caput of this article, the company will be subpoenaed to regularize its tax situation or to present the clarifications and proof-able, within ten days.
§ 3º The granting authority of the registry will decide on the provenance of the clarifications and the evidence presented, expediting the declaratory act by cancelling the special record, in the case of improvenance or lack of regularization of the tax situation, giving science of its decision to the company.
§ 4º It will also be expediteddeclaratory act by cancelling the special registration if the time limit has elapsed in § 2º without any manifestation of the interested party.
§ 5º Of the act that cancellations the special registration shall be recourse to the Secretary of the Internal Revenue, Without Suspensive effect, within thirty days, counted from the date of its publication, being final the decision in the administrative sphere.
§ 6º The cancellation of the authorization or its absence implies, without prejudice to the requirement of taxes and the contributions due and the imposition of penalties provided for in the tax and penal legislation, seizure of the stock of raw materials, products in elaboration, finished products and materials of packaging, existing in the establishment.
§ 7º The stock seized in the form of the preceding paragraph could be released if, within ninety days, counted from the date of the cancellation or the finding of the lack of registration special, it is established or granted the registration, respectively.
§ 8º Will be destroyed in compliance with the provisions of the art. 14 of this Decree-Law, the products seized that have not been released, in the terms of the preceding paragraph.? (NR)
?Art. 6º-A. ...............................................................................................................................
single paragraph. When it comes to national product, the packaging will contain, still, bar code, in the standard set by the Registry of the Federal Revenue Office, and shall contain, at the very least, information from the trade mark and the type of packaging.? (NR)
?Art. 12. Cigarettes destined for export will not be able to be sold or exposed for sale in the Country, the manufacturer being obliged to print, typographically or by means of label, in the packaging of each pack or portfolio of twenty units, as well as in the packages and other wrappers that contain them, in visible characters, the number of the National Cadastro of the Legal Performer-CNPJ.
§ 1º The packaging of presentation of cigarettes destined for countries of South America and America Central, inclusive Caribbean, should they contain, without prejudice to the requirement that it treats the caput, the expression?Only for export-prohibited the sale in Brazil?, admitted its replacement by saying with exact correspondence in another language.
§ 2º The provisions of the preceding paragraph, also applies to packagings intended for sale, for consumption or resale, in vessels or aircraft in international traffic, including by means of ship? s chandler.
§ 3º The provisions relating to the labelling or marking of products provided for in the arts. 43, 44 and 46, caput, of Law No. 4,502, of November 30, 1964, with the changes of art. 1º of Decree-Law No. 1,118, of August 10, 1970, and of art. 1º of Law No. 6,137 of November 7, 1974 on the art. 1º of Law No. 4,557 of December 10, 1964, with the changes of the art. 2º of Law No. 6,137, of 1974, and in art. 6º-A of this Decree-Law do not apply to cigarettes intended for export.
§ 4º The provisions of this article do not preclude the requirements regarding the seal of control.? (NR)
Art. 34. The art. 4º of Law No. 7,798 of July 10, 1989, passes the vigour with the following essay:
?Art. 4º The products subject to the schemes of which it treats this Act shall pay the tax a single time, ressaving the provisions of § 1º:
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§ 1º When industrialization gives itself by order, the tax will be due at the exit of the product:
I-of the establishment that industrialize it; and
II-of the commissioning establishment, if industrial or equiped the industrialist, who will be able to credit of the tax levied as per the previous inciso.
§ 2º In the industrialization hypothesis by order, the commissioned respondent responds in solidarity with the industrial establishment by the fulfilment of the principal obligation and additions legal.
§ 3º Subject to the payment of the tax, in the condition of responsible, the wholesale commercial establishment possessing or maintaining unaccompanied products from the comprobative documentation of its provenance, or that of them der exit.? (NR).
Art. 35. The § 3º of the art. 1º of Law No. 9,532 of December 10, 1997, as amended by Law No. 9,959 of January 27, 2000, passes the invigoration with the following essay:
? § 3º will not be deductible in determining the actual profit and calculation basis of the Social Contributing on Net Profit the interest, relating to loans, paid or credited to the controlled or related company, independent of the place of its domicile, incidents on value equivalent to profits not made available by companies controlled, domiciled abroad.? (NR)
Art. 36. In the case of sale operation the exporting commercial enterprise, with the specific end of export, the industrial establishment of products classified under subheading 2402.20.00 of the Incidence Table of IPI-TIPI responds solidly with the company exporting trade by payment of the taxes, contributions and the respective legal accruals, due due to the non-effectivation of the export.
Single paragraph. The willing in the caput applies also to products intended for use or consumption of onboard in vessels or aircraft in international traffic, including through ship's chandler.
Art. 37. The industrial establishments of the products classified in headings 2202 and 2203 of TIPI shall become subject to the installation of mediating equipment of leakage and conductiveters, as well as apparatus for the control, registration and recording of the quantitative measured, in the form, conditions and deadlines set by the Office of the Federal Revenue Office.
§ 1º The Federal Revenue Office may:
I? accreditation, upon convenium, specialized official bodies and representative national scope entities of the beverage manufacturers, who will be responsible for the contracting, supervision and homologation of the installation services, afferition, manutetion and repair of equipment;
II-dispense the installation of the equipment provided for in this article, depending on production limits or invoicing which it set.
§ 2º In the case of inoperability of any of the equipment provided for in this article, the taxpayer should report the occurrence to the unit of the Registry of the Federal Revenue Office with jurisdiction over its tax domicile, within twenty-four hours, and shall maintain control of the volume of production while endure the disruption.
Art. 38. The industrial establishment of the beverages subject to the taxation regime by the IPI of which it treats Law No. 7,798, 1989, is to present, in a magnetic medium, in the deadlines, models and conditions set by the Office of the Federal Revenue Office:
I-frame summary of the records of the leakage meters and the conductiveters, from the date of entry into operation of the equipment;
II-demonstrator of the IPI ascertainment.
Art. 39. Every period of ascertaining the tax, the following fines can be applied:
I-of fifty percent of the commercial value of the goods produced, not less than R$ 10,000.00 (ten thousand reais):
a) if, the from the tenth day subsequent to the deadline set for the commissioning of the system, the equipment referred to in art. 37 have not been installed on the grounds of impediment created by the taxpayer; and
b) if the taxpayer fails to comply with any of the conditions referred to in Paragraph 2º of the art. 37;
II-worth R$ 10,000.00 (ten thousand reais), in the decumment hypothesis of the provisions of the previous article.
Art. 40. The industrial establishment has been equipped with wholesale commercial establishments which acquire from importing establishments foreign provenance products classified in the headings 3303 a to 3307 of the TIPI.
Art. 41. The Federal Revenue Office will be able to institute ancillary obligations for legal persons opting for the Integrated Tax Payment System and Contributions of Microbusinesses and Small Businesses-SIMPLE, instituting themselves by the Law No. 9,317 of 1996 carrying out operations concerning the import of foreign products.
Art. 42. The maximum limit of reduction of adjusted net profit, provided for in art. 16 of Law No. 9,065 of June 20, 1995, does not apply to the result arising from the exploitation of rural activity, regarding the negative calculation basis compensation of CSLL.
Art. 43. They are reduced to zero the aliquots of the contribution to the PIS/PASEP and COFINS incidents on the gross revenue from the sale of:
I-automotive gasoline, diesel oil and GLP, earned by distributors and retail traders;
II-alcohol for carburic purposes, earned by the retail merchants.
Single paragraph. The provisions of this article shall apply to the chances of the sale of imported products, which are subject to the provisions of the art. 6º of Law No. 9,718, 1998, with the essay awarded by art. 2º of this Provisional Measure.
Art. 44. Legal persons manufacturers and importers of the vehicles classified in headings 8432, 8433, 8701, 8703, and 8711, and in subheadings 8704.2 and 8704.3, of TIPI, in respect of the sales they make, are obliged to collect and collect, in the condition of substituted taxpayers, the contribution to the PIS/PASEP and COFINS, due by the retail merchants.
Single paragraph. In the hypothesis that it treats this article, the contributions will be calculated on the selling price of the legal person manufacturer.
Art. 45. They are convalidated the acts practiced on the basis of the Provisional Measure No. 1.991-16, of April 11, 2000.
Art. 46. This Interim Measure takes effect on the date of its publication, producing effects:
I-as of 1º April 2000, regarding the alteration of the art. 12 of the Decree-Law No. 1,593, of 1977, and the provisions of the art. 34 of this Provisional Measure;
II-as far as the new essay of the arts is concerned. 4º to 6º of the Law No. 9,718, 1998, and the art. 43 of this Provisional Measure, in relation to the generating facts which occurred from 1º July 2000, date on which they cease the effects of the constant standards of the arts. 4º to 6º of Law No. 9,718, of 1998, in its original essay, and of the arts. 4º and 5º of this Provisional Measure.
Art. 47. They are revoked:
I-as of September 28, 1999, the Inciso II of the art. 2º of Law No. 9,715, of November 25, 1998;
II-as of June 30, 1999:
a) the incisos I and III of the art. 6º of the Supplementary Law No. 70, of December 30, 1991;
b) the art. 7º of the Supplementary Act No. 70, 1991, and the Supplementary Act No. 85 of February 15, 1996;
c) the art. 5º of Law No. 7,714 of December 29, 1988, and Law No. 9,004 of March 16, 1995;
d) o § 3º of the art. 11 of Law No. 9,432 of January 8, 1997;
e) the art. 9º of Law No. 9,493 of September 10, 1997;
f) the inciso II and the § 2º of the art. 1º of Law No. 9,701 of November 17, 1998;
g) o § 4º of the art. 2º and the art. 4º of Law No. 9,715 of November 25, 1998; and
h) the art. 14 of Law No. 9,779, of January 19, 1999.
III-as of 1º January 2000, the § § 1º to 4º of the art. 8º of Law No. 9,718 of November 27, 1998;
IV-from the publication of this Provisional Measure, the inciso XI and the (?a)? of the inciso XII of the art. 9º of Law No. 9,317, of December 5, 1996.
Brasilia, May 11, 2000; 179º of Independence and 112º of the Republic.
FERNANDO HENRIQUE CARDOSO
Pedro Malan
Marcus Vinicius Pratis de Moraes
Waldeck Ornélas
