Provisional Measure No. 258, July 21 2005

Original Language Title: Medida Provisória nº 258, de 21 de Julho de 2005

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PROVISIONAL MEASURE NO. 258, OF July 21, 2005.

Disposes about the Federal Tax Administration and gives other arrangements.

THE PRESIDENT OF THE REPUBLIC, in the use of the assignment that confers it on art. 62 of the Constitution, adopts the following Provisional Measure, with force of law:

Art. 1st The Registry of the Federal Revenue Officer becomes the Incomes Federal Revenue of Brazil, the body of direct administration subordinated to the Minister of State for Finance, retained the powers provided for in the legislation in force on the date of publication of this Provisional Measure.

Art. 2nd Stay created the post of Special Nature of Secretary General of the Federal Revenue Officer Brazil, with remuneration set out in the single paragraph of the art. 39 of the Law no 10,683, of May 28, 2003.

Art. 3rd Compete to the Union, by means of the Brazilian IRS Recipe, to raise, scrutinize, administer, launch and standardize the pick-up of the social contributions provided for in the "a", "b" and "c" paragraph of the single paragraph of the art. 11 of the Act No 8,212 of July 24, 1991 and of the contributions instituted as a replacement, as well as the remaining correlates and arising skills, including those relating to administrative-tax litigation, observed the provisions of the art. 4th of this Provisional Measure.

§ First the competences provided for in the caput extend to the contributions due, by law, to third parties, in the form of the § § 3rd to 6th, applying in relation to those contributions, in what couber, the provisions of this Interim Measles.

§ 2nd The product of the fundraising of social contributions of which treats the caput, kept in accounting and own control and segregated from the remaining tributes and social contributions, will be intended solely for the payment of benefits from the General Social Welfare Regime.

§ 3rd A Brazilian Federal revenue could, upon convenium, raise, scrutinize and collect contributions due to third parties, upon remuneration of three comma five percent of the amount raised, save percentage divers established in law specific.

§ 4th The provisions of § 3rd apply exclusively to the contributions that have the same basis used for the calculation of the incident contributions on paid remuneration, due or credited to insured persons of the General Social Welfare Regime, as well as to the contributions incidents on other bases to the title of replacement, by becoming subject to the same deadlines, conditions, sanctions and privileges, including with regard to the judicial collection.

§ 5th The exercise of the competence provided for in § 3rd can only be implemented in the hypothesis of the third passing to the Revenue Federal of Brazil the administration of the entirety of the fundraiser of its contribution, re-salvaged the provisions of § 6th.

§ 6th The provisions of § 3rd shall not apply to contributions due to third parties in the cases of exemption from contributions intended for the General Social Welfare Regime.

§ 7th The administrative-fiscal processes, inclusive those relating to the credits already constituted or in the constitution phase, as well as the guides and statements submitted to the Ministry of Social Welfare or to the National Institute of Social Insurance-INSS, regarding the contributions of which treat the caput and the § 1st, will be transferred to the Brazilian Federal Revenue Service.

Art. 4th In August 2006, the tax procedures and processes administrative-tax-determination and requirement of tax credits regarding the social contributions of which treat the caput and the § 1st art. 3rd shall be governed by the Decree no 70,235 of March 6, 1972, ressalvated the provisions of the art. 7th.

§ First the Executive Power may anticipate or extend the deadline to which the caput refers, relatively a:

I-tax procedures, instruments of formalization of tax credit and procedural deadlines; e

II-competence for trial in the first instance by the organs of internal deliberation and nature collegiate predicted in the art. 25 of the Decree no 70,235, from 1972.

§ 2nd The willing in the caput does not apply to the processes of restitution, compensation, refund, immunity and exemption from the aforementioned contributions, which remain regulated by the legislation in force on the effective date of this Provisional Measure.

§ 3rd The provisions of the art. 74 of the Act No 9,430 of December 27, 1996 does not apply to the social contributions referred to in the caput.

§ 4th The administrative proceedings for consultation concerning the contributions of which it treats the caput will be governed by the provisions of the Decree no 70,235, 1972, and the arts. 48 and 49 of the Act in 9,430, 1996.

§ 5th As of the duration of this Provisional Measure, they shall cease all effects arising from queries formulated to the Office of the Revenue Secretary of the Ministry of Social Welfare, and not solved, by staying assured to the consults renewal of the consultation, to which the standards set out in the para. 4th.

Art. 5th The provisions of this Provisional Measure does not change the competences of the INSS provided for in legislation of its own, in particular:

I-grant and payment of benefits and provision of services previdentials;

II-service to the insured;

III-analysis of administrative processes that have per object to substantiate the requisites required for the enjoyment of benefits and previdionary services linked or related to the social contributions of which it treats this article; and

IV-issuance of certificate relative to time of contribution.

§ 1st In relation to the provisions of the caput, with seen to ensure the conclusive fulfillment of the insured, the INSS is expected to calculate and issue the fundraising document of the pension contribution.

§ 2nd For the purpose of the provisions of § 1st, access to the information in the interest of the insured itself does not set up offence to art. 198 of the Act No 5,172 of October 25, 1966.

Art. 6th Joint Act of the Secretary-General of the Federal revenue of Brazil and the Director-President of the INSS will define the form of transfer of information between the Brazilian Internal Revenue and the INSS, necessary for the exercise of the legal powers of the two organs, related to the contributions social as far as the art caput is concerned. 3rd, do not apply to these procedures any kind of secrecy or informative restriction.

Art. 7th Stay transferred from the Social Security Resources Board to the 2nd Council of Taxpayers of the Ministry of Finance the competence for trial of interposed resources concerning the social contributions of which they treat the caput and the § 1st art. 3rd.

Art. 8th It is created the Carrier de Audit of the Brazilian Federal Revenue, Composed of the top level posts from Auditor-Fiscal of the Brazilian Federal Revenue And Revenue Technician of the Brazilian Federal Revenue Service.

§ 1st The career positions of which it treats the caput are organized in classes and patterns, in the form of the Annex I of this Provisional Measure.

§ 2nd Applies to the holders of the posts referred to in the caput the legal regime established by the Act in the 8,112, of December 11, 1990, observed the provisions of this Provisional Measure.

§ 3rd The Standards of basic salary of the posts of which it treats the caput are the constants of Annex II of this Interim Measure.

§ 4th Applied to the posts referred to in the caput the Gratification of Tax Activity-GAT and the Gratification of Increment of Surveillance and Fundraising-GIFA, of which they treat the arts. 3rd and 4th of the Law no 10,910, of July 15, 2004, and respective regulations.

Art. 9th O admission to the posts of which it treats art. 8th will be in the initial standard of the starting class of the respective post, by public tendering of evidence or evidence and titles, requiring superior course at the undergraduate level, or equivalent, completed, and specific legal habilitation, if it is the case, as defined in the contest's edict.

§ 1st The contest referred to in the caput could be held by areas of expertise.

§ 2nd Without prejudice to the remaining requirements under law, the ingress us posts that it treats the caput depends on the candidate:

I-do not have any criminal record of record, stemming from a sentencing decision transitioned on trial; and

II-there was no punishment or accountability, in the administrative or civil framework, by act of improbity or by injury to public heritage, upon decision of which to not kayak appeal.

§ 3rd The syndication on the pregressive life of the candidate, for the purposes of the provisions of this article, will have its rules laid down in act of the Secretary General of the Revenue Federal of Brazil.

Art. 10. They are assignments of the occupants of the office of Auditor-Fiscal of the Brazilian Federal Revenue, in the exercise of the competence of the Brazilian Internal Revenue, regarding the tributes and the contributions by it administered:

I-in deprivative character:

a) constitute, upon launch, the tax credit of tributes and contributions;

b) draw up and provide decisions in administrative-tax process, or of them to participate, as well as in processes of consultation, restitution, or compensation of tributes and contributions and of recognition of tax benefits;

c) perform surveillance procedures, including relative ones to customs control, to check compliance with the tax obligations by the taxable person, by practicing all the acts defined in the specific legislation, including those relating to the seizure and guard of goods, books, documents, materials, equipment and resembling;

d) examine the accounting of corporate companies, Entrepreneurs, bodies, entities, funds and of taxpayers in general, not by applying to them the constraints provided for in the arts. 1,190 a to 1,192 and observed the provisions of the art. 1,193, all of the Civil Code;

and) audit the fundraiser as to the receipt and repass of the tributes and contributions administered by the Brazilian Federal Recipe; and

f) overseeing the activities of guidance to the taxpayer;

II-in general character, the remaining activities inherent in the competence of the Brazilian Federal revenue.

§ 1st The Executive Power will be able to, among the activities of which it treats inciso II, commit his exercise, in deprivative character, to the Auditor-Fiscal of the Brazilian Internal Revenue.

§ 2nd It is incumbent upon the Technical Revenue Technician of Brazil to assist the Auditor-Fiscal of the Brazilian Federal Revenue in the exercise of his assignments.

§ 3rd The Executive Power, observed the provisions of this article, will have on the assignments of the posts of Auditor-Fiscal of the Brazilian Federal Revenue And Revenue Technician of the Federal Revenue Service Brazil.

Art. 11. They stay redistributed, in the form of the art. 37, § 1st, of the Law no 8,112, of 1990:

I-of the Office of Personnel of the Registry of the Federal Revenue Office for the Brazilian Federal revenue the occupied and vacant positions of the Career Audit of the Federal Revenue Service, of which it treats art. 5th of the Law no 10,593 of December 6, 2002;

II-of the Ministry of Welfare Staff Framework Social and from the INSS to the Revenue Federal of Brazil the occupied and vacant positions of the Auditoria-Fiscal Career of Social Security, of which it treats art. 7th of the Law no 10,593, from 2002.

Art. 12. Stay transformed:

I-in positions of Auditor-Fiscal of the Brazilian Federal Revenue, Carreira referred to in the art. 8th, the effective, busy and vacant posts, from Auditor-Fiscal of the Federal Revenue, Career Audit of the Federal Revenue, And Auditor-Fiscal of Social Security, of the Auditoria-Fiscal Career of Social Security, of which they treat the single paragraph of the art. 5th and the art. 7th of the Law no 10,593, of 2002, respectively; and

II-in positions of Technical Revenue Technician of the Brazil, of the Carrier referred to in the art. 8th, the effective, busy and vacant positions, of Federal Revenue Technician, of the Career Audit of the Internal Revenue, of which it treats the unique paragraph of art. 5th of the Law no 10,593, from 2002.

§ First is assured, to the servers holding the posts processed in the terms of this article, the respective positioning in the class and standard of maturity, without any injury to the remuneration and the remaining advantages to which they make jus on the effective commencement date of this Interim Measure, observing, for the purposes of antique, the time in the extinct career.

§ 2nd The willing in this article applies to the servers retirees in positions of the Carreiras mentioned in the incisos I and II, as well as to their pension beneficiaries.

Art. 13. The development of the server in the Carrier de Audit of the Brazilian Revenue Service, of which it treats art. 8th, will occur upon functional progression and promotion. (Duration)

§ First For the purposes of this Interim Measure, functional progression is the passage of the server to the immediately higher maturity pattern within a same class, and promotion the server passage of the last standard of a class to the first of the immediately upper class.

§ § 2nd functional progression and promotion will observe requirements and conditions set in regulation.

§ 3rd The probatory stage server will be object of specific evaluation, without prejudice to functional progression during that period, observed the minimum one-year interstice at each standard and the result of performance evaluation carried out for that purpose, in the form of the regulation.

Art. 14. It competes, privately, to the Attorney General of the National Finance the consultancy, the representation, judicial and extrajudicial, and the ascertaining of the liquidity and certainty of the active debt of the Union, concerning the social contributions of which they treat the caput and the § of the art. 3rd, in the terms of the arts. 12, incisos I, II and V, and 13 of the Supplementary Act no 73, of February 10, 1993.

§ First until July 31, 2006, it will be up to the Federal Attorney General for judicial representation and extrajudicial of the INSS in the execution of the social contributions inscribed on its active debt until the day before the effective start date of this Interim Measure.

§ 2nd To the date laid down in § 1st, it will also fit the Federal Attorney General's judicial and extrajudicial representation of the INSS in the lawsuits that have per object the contention of the tax credit enrolled in active debt of the said municipality until the day before the effective start date of this Interim Measure.

§ 3rd As of the effective start date of this Provisional Measure, it will be up to the Attorney General of the National Finance to the judicial and extrajudicial representation of the Union in the judicial actions that have by object the claims already constituted or in the constitution phase relating to the social contributions taken by the Union in the form of the art. 3rd.

§ 4th For the application of the provisions of § 3rd, the Federal Attorney General will conclude the acts that if find outstanding on the effective start date of this Provisional Measure.

§ 5th The active debt of the INSS and the legal actions to which they refer to § § 1st and 2nd will be transferred to the Union on .

§ 6th Applies to the collection of the active debt referred to in this article the provisions of § 2nd of the art. 3rd.

Art. 15. It shall be instituted transitional committee, subordinated to the Union Advocate General and to the Minister of State for Finance, and by them designated, with the prerogatives, in addition to others to be established by the Executive Power, of:

I-fixing, until July 31, 2006, the management policy regarding the exercise of the judicial representation assignments and administration and implementation of the active debt that will be transferred in the form of the § § 1st, 2nd and 5th of the art. 14; and

II-requisition information and documents to the Ministry of Social Welfare, to the INSS, to the Company of Technology and Social Security Information-DATAPREV and the Federal Attorney General, not by applying to this procedure any kind of secrecy or informative constraint.

Art. 16. On July 31, 2006, they will be transferred to the Attorney General of the National Finance all posts in committee and gratified functions which, on the date of publication of this Provisional Measure, are bound by the activities of which it treats the art. 14.

Art. 17. They are set up, in the Attorney General of the National Finance, one hundred and twenty Sectional Procuratorates of the National Farm, to be installed in act of the Minister of State for Finance, in cities-headquarters of Varas of Federal Justice, to the extent of the needs of the service and availability of budget resources.

§ 1st structuring of the Attorneys-Sectional referred to the caput shall be created, within the scope of the Executive Power, the following posts in committee of the Group-Direction and Superiors Superiors-DAS: sixty DAS 2 and sixty DAS 1.

§ § 2nd The committee positions referred to in § 1st will be provided to the extent of the needs of the services and availabilities of budget resources, in line with the provisions of the art. 169, § 1st, of the Constitution.

Art. 18. They are created, in the Prosecutor's Office of the National Farm, a thousand and two hundred effective posts, passing the said Carrier to be composed of two thousand and four hundred effective posts, being its members administratively subordinate to the Attorney General of the National Farm. (Duration)

Single paragraph. The proofing of the posts referred to in the caput will gradually give way, in accordance with the availability of budget resources, in line with the provisions of the art. 169, § 1st, of the Constitution.

Art. 19. The Auditors-Fiscais of the Brazilian Federal Revenue Officer who, on the date of publication of this Provisional Measure, are ceded to other organs and do not meet the conditions laid down in the incisions I and II of § 8th of the art. 4th of the Law no 10,910, from 2004, are expected to go into exercise in the Brazilian Federal Revenue Service until December 31, 2005.

§ First The Executive Power is allowed to fix the exercise of up to three hundred and eighty five Auditores-Fiscal of the Brazilian Federal Revenue Service in the Ministry of Social Welfare, guaranteed all rights and advantages inherent in the post, inclusive lotion of origin, as well as remuneration and gratuities referred to in the 10,910 Act, 2004, albeit in the condition of occupant occupant in commission or trust function.

§ § 2nd The Auditors-Fiscais of the Brazilian Federal Revenue Officer in exercise at the Ministry of Social Welfare, in the form of § 1st, they shall have the assignment of performing audit and surveillance procedures of the activities and operations of the closed entities of supplementary welfare, as well as of the entities and funds of the social welfare schemes, applying to them the provisions of the point "d" of the inciso I do art. 10 for the purposes set out in this paragraph.

Art. 20. The exercise is fixed at:

I-Revenue Federal of Brazil, on the effective start date of this Measure Provisional:

a) of the servers holding the integral posts of the Cargos Classification Plan instituted by the Act No. 5,645 of December 10, 1970, as well as of the members of the Previdentiary Carreiras, established by the Law no 10,355 of December 26, 2001, of Social Security and Labour, established by the Law no 10,483, of July 3 of 2002, and of the Social Insurance, established by the Law no 10,855, of October 5, 2004, which, on October 5, 2004, were found to be in effective exercise in the Directorate of Revenue Revenue and in the INSS Credit Recovery Ordinance, well as in the technical and administrative units linked to them; and

b) of the servers holding the posts members of the Cargo Classification Plan instituted by the Act No. 5,645, 1970, which are in exercise at the Federal Revenue Office on the date of publication of this Provisional Measure;

II-Attorney General of the National Farm, on July 31, 2006, of the servers holding the integral posts of the Plan de Classification of Cargos established by the Act in 5,645, 1970, which, on October 5, 2004, were found to be in effective exercise in the units linked to the tax litigation and the collection of the active debt in the Federal Prosecutor's Office Specialized with the INSS or in the decentralized organs and local units of the cited Federal Prosecutor's Office.

Art. 21. Stay the Executive Power authorized to:

I-transfer from the INSS and the Ministry of Social Security for the Ministry of Finance the technical and patrimonial hitting, the obligations and rights, its contracts and arrangements, as well as the administrative processes and too much instruments in tramway, related to the competences and prerogatives to which it relates this Provisional Measure; and

II-remanejar, transfer or use budget appropriations approved in the Act Budget for 2005 in favor of the Ministry of Social Welfare and INSS, maintained the functional-programmatic classification, as well as the subprojects, subactivities and expense groups set out in the Budget Law in force.

Art. 22. The Ministry of Social Welfare and the INSS will continue to carry out personnel and maintenance expenses regarding the activities transferred in the form of this Provisional Measure, including those regarding health plans for their servers, until that the necessary budget adjustments be implemented for the Ministry of Finance to bear these expenses.

Art. 23. They are transferred to the Union estate the real estate belonging to the INSS, identified by the Executive Power as necessary for the operation of the organs referred to in the arts. 1st and 14, caput, which, on the date of publication of this Provisional Measure, are not linked to the operational activities of the INSS.

Single paragraph. The Union, within up to five years, shall financially compensate for the General Social Welfare Regime for the purposes of the art. 61 of the Act in 8,212, of 1991, by the real estate transferred in the form of the caput, observed the prior assessment of the said real estate under the applicable law.

Art. 24. They are transferred the positions in committee and gratified functions of the structure of the Registry of the Revenue Secretary of the Ministry of Social Welfare to the Brazilian Federal Revenue Service of the Ministry of Finance.

Art. 25. They are set up, in the Revenue Federal of Brazil, five Judgment Stations and sixty Turks of Judgment, organs of internal deliberation and collegiate nature, with competence for the trial in the first instance of the process of demanding of tributes and contributions administered by the Brazilian Federal Revenue Service, to be installed in the act of the Minister of State for Finance, to the extent of the needs of the service and the availability of budget resources.

Art. 26. For structuring the Judgment and Judgment Stations of Judging that it treats art. 25, shall be created, within the scope of the Executive Power, the following posts in committee of the Group-Direction and Superiors Superiors-DAS: five of the 3 and fifty and five DAS 2.

Single paragraph. The committee posts referred to in the caput will be graded gradually, to the extent of the needs of the service and the availability of budget resources, in line with the provisions of the art. 169, § 1st, of the Constitution.

Art. 27. The arts. 39 and 44 of the Law no 8,212, from 1991, go on to invigorate with the following essay:

" Art. 39. The original debit and its legal accruals, as well as other fines provided for in law, will be enrolled in active debt of the Union by the Attorney General of the National Finance. " (NR)

" Art. 44. The judicial authority shall ensure compliance with the provisions of the art. 43, including by making expediting notification to the National Finance Prosecutor's Office, giving you science from the terms of the sentence or the concluded agreement. " (NR)

Art. 28. The art. 29 of the Law no 10,683, from 2003, goes on to invigorate with the following essay:

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

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

XII-of the Ministry of Finance the National Monetary Council, the National Farm Policy Council, the Board of System Resources National Financial, the National Board of Private Insurance, the Board of Resources of the National Private Insurance System, of Open Private and Capitalization Welfare, the Financial Activities Control Board, the Upper House of Fiscal Resources, the 1st, 2nd and 3rd Boards of Contributors, the Board Director of the Export Guarantee Fund-CFGE, the Brazilian Committee of Nomenclature, the Overseas Credit Assessment Committee, The Revenue Federal Revenue of Brazil, the Prosecutor-General of the National Finance, the School of Finance Administration and up to five Secretaries;

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

XVIII-from the Ministry of Social Welfare the National Welfare Council Social, the Social Security Resources Board, the Supplemental Welfare Management Board and up to two secretaries;

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

Art. 29. The tax procedures and administrative-tax proceedings, concerning the social contributions of which they treat the caput and the § 1st art. 3rd, they remain governed by the preceding legislation, observed the provisions of the art. 4th.

Art. 30. They are transferred from the Social Welfare Resources Board to the 2nd Board of Contributors of the Ministry of Finance on the date of the publication of the act referred to in art. 31, the following positions in committee and gratified functions: two DAS 101.2; two DAS 101.1; and four FG-3.

Art. 31. The administrative-tax processes regarding the social contributions of which they treat the caput and the § 1st art. 3rd and who meet on the Social Security Resources Board will be referred to the 2nd Board of Contributors of the Ministry of Finance, within up to thirty days of the publication of the act of installation of the new Chambers in the cited 2nd Advice, which shall exercise the competence referred to in art. 7th.

Single paragraph. It shall be extended, until the publication of the act referred to in the caput, the competence of the Social Welfare Resources Board for the trial of the interposed resources.

Art. 32. The DATAPREV is allowed to provide information technology services to the Ministry of Finance, necessary for the performance of the assignments arising from this Provisional Measure, observed the provisions of the inciso VIII of the art. 24 of the Law no 8,666 of June 21, 1993, under the conditions laid down in the act of the Executive Power.

Art. 33. The Ministry of Social Welfare and the INSS will give technical, financial and administrative support to the Brazilian Federal Revenue Service until the full deployment of its definitive structure, for the performance of the activities concerning the competences transferred in the form of this Provisional Measure.

Single paragraph. It includes in the support that it treats the caput the maintenance, for use of the Brazilian Internal Revenue, of the current physical spaces in which the units in charge of performing the activities concerning the competencies provided for in art work. 3rd of this Provisional Measure.

Art. 34. It is the Executive Power authorized to undertake the transformation, without increased expense, of the posts in commission and gratified functions in the Brazilian Internal Revenue, objectivating them to its structure.

Art. 35. They become extinct the Auditoria-Fiscal Career of Social Security and the Career Audit of the Internal Revenue, of which they treat the arts. 1st and 5th of the Law no 10,593, from 2002.

Art. 36. The remuneration for the service of raising and supervising contribution by law due to third parties, of which they treat the § § § 1st and 3rd to the 6th of the art. 3rd of this Provisional Measure, will be credited to the Special Fund for Development and Improvement of Supervisory Activities (FUNDAF), established by the Decree-Law no 1,437, of December 17, 1975.

Art. 37. Until August 14, 2005, the Secretary of the Federal Revenue Officer and the Secretary of Revenue Forecast will edit the joint acts necessary for the operation of the Brazilian Federal Revenue Office as of August 15, 2005, especially as to the compliance with tax, ancillary and principal obligations, regarding the tributes and contributions to be administered by this body, as well as in relation to the service of taxpayers.

§ It is kept for the duration of the normative and administrative acts edited by the Registry of the Federal revenue and the Registry of the Revenue Forecast until the editing of own acts by the Brazilian Federal Revenue.

§ 2nd The provisions of § 1st apply also to the acts edited by the:

I-Ministry of Social Welfare and the INSS, relating to the administration of the contributions referred to in art. 3o; and

II-Ministry of Finance, relating to the administration of tributes and contributions of competence of the Registry of the Federal Revenue Office.

Art. 38. This Interim Measure comes into effect:

I-on the date of its publication, in relation to the arts. 32 and 37; and

II-on August 15, 2005, the remaining articles.

Art. 39. They are hereby revoked, as of August 15, 2005, the art. 94 of the Law no 8,212, of July 24, 1991, the art. 24, § 2nd, of the Law no 9,317, of December 5, 1996, the arts. 5th the 8th of Law no 10,593, of December 6, 2002, and the arts. 1st, 3rd, 4th and 6th to the 9th of Law no 11,098, of January 13, 2005.

Brasilia, July 21, 2005; 184th of the Independence and 117th of the Republic.

LUIZ INACIO LULA DA SILVA

Antonio Palocci Filho

Paulo Bernardo Silva

Nelson Machado

Álvaro Augusto Ribeiro Costa

This text does not replace the one published in the D.O.U. of 7/22/2005

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