DECREE NO. 6,260, OF November 20, 2007.

Disposes on the exclusion of net profit, for the effect of ascertaining the actual profit and calculation basis of the Contribution Social on the Net Profit-CSLL, from the expenditures effective in scientific and technological research and technological innovation project to be performed by Scientific and Technological Institution-ICT.

THE PRESIDENT OF THE REPUBLIC, in the use of the assignment that confers it on art. 84, inciso IV, of the Constitution, and with a view to the provisions of the Act no 10,973, of December 2, 2004, and in the art. 19-A of the Law no 11,196, of November 21, 2005,

DECRETA:

Art. 1st The legal person subject to the tax regime on income tax on the basis of actual profit could exclude from net profit, for the purpose of ascertaining the actual profit and calculation basis of the Social Contribution on the Net Profit-CSLL, the value of the expenditures effective in scientific and technological research project and of technological innovation to be performed by Scientific and Technological Institution-ICT, the one that refers to the inciso V of the art caput. 2nd of the Law no 10,973 of December 2, 2004, observed the provisions of this Decree.

§ 1st The exclusion of which treats the caput of this article:

I-will match, at the choice of the legal person, at least half and maximum two and a half times the value of the expenditures effected, noted the provisions of the art. 3rd and his § 2nd and in the art. 5th of this Decree;

II-should be carried out in the period of ascertaining where the resources are effectively expended; and

III-lies limited to the value of the actual profit and calculation basis of CSLL prior to the exclusion itself, vetoed the harnessing of the possible excess in a later period of ascertaining.

§ 2nd Desummer to be added in the apuration of the actual profit and the base of calculating CSLL the expenditures of which it treats the caput of this article, registered as an expense or operating cost.

§ 3rd The additions of which it treats § 2nd will be proportional to the value of the exclusion referred to in § 1st when they are less than one hundred per cent.

§ 4th will not be computed, for the purposes of the deduction provided in the caput, the amounts allocated as non-refundable resources by organs or entities of the public power.

Art. 2nd are guidelines for the financing of projects in the form of the art. 1st:

I-promoting and encouraging scientific development, the research and technological empowerment, with a view to the public good, the progress of science, the technological autonomy of Brazil and the enhancement of the national or regional productive and industrial environment;

II-potentiate the capacity for creation and innovation of national ICT;

III-fomenting applied research to the productive and industrial environment;

IV-streamline the achievement of industrial property rights and intellectual by ICT and national companies as a form of increment to the competitiveness of the productive and industrial sector of the Country;

V-forming human resources for scientific and technological research;

VI-induce alternative forms of funding to scientific and technological research and technological innovation projects in ICT; and

VII-structurally articulate the system of creation and innovation of ICT national to the productive and industrial environment.

Art. 3rd The participation of the legal person in the title of the rights to the creation and the industrial and intellectual property generated by a project developed by an ICT will correspond to the reason between the difference in value expended by the legal person and the value of the exclusion of which it treats art. 1st effectively utilized, on one side, and the total value of the project, of another.

§ 1st Caberá à ICT the remaining part of the entitlements of the rights on the creation and industrial and intellectual property.

§ 2nd ICT and the legal person shall stipulate, in contract, the reciprocal participation in the rights to the creation and industrial and intellectual property generated by the scientific and technological research project and technological innovation, in the form of this article, as well as the other aspects related to the execution of the project, the exploitation of its results and the consequences for irregularities of which it treats art. 14 of this Decree.

§ 3rd is assured to the creator minimum participation of five per one-third and maximum of one-third in the economic gains earned by ICT by the exploitation of the rights on the creation and industrial and intellectual property generated by a project, in the form of the art. 13 of the Law no 10,973, from 2004.

Art. 4th The exclusion of which treats art. 1st cannot be cumulated with the deduction and exclusion schemes provided for in the arts. 17 and 19 of the Law no 11,196, of November 21, 2005, nor with the deduction referred to in the inciso II of § 2nd of the art. 13 of the Law no 9,249, of December 26, 1995, regarding projects developed by ICT with resources spent in the form of this Decree.

Art. 5th Only will be able to receive resources, in the form of this Decree, the projects previously approved by permanent committee of follow-up of scientific and technological research actions and technological innovation.

Single paragraph. Prior approval of the projects is an indispensable condition for the exclusion of which it treats art. 1st.

Art. 6th The standing committee will be constituted by representatives of the Ministry of Science and Technology, the Ministry of Development, Industry and Foreign Trade and the Ministry of Education, indicated by their respective State Ministers.

§ First the standing committee will be composed for evaluation and approval of selected projects in the form of this Decree.

§ 2nd The standing committee will be able to define priority themes for approval of the projects evaluated in the form of this article.

§ 3rd The standing committee will be able to request the participation of representatives from other Ministries for the evaluation of specific projects, according to the areas of research involved.

Art. 7th The projects will be selected by the committee permanent upon public call, which will have on the requirements and conditions of participation, the selection procedures and the criteria for approval of projects.

§ 1st The scientific and technological research projects and of technological innovation must be approved by the maximum organ of the ICT, listened to the institution's core of technological innovation, in the form of the art. 16 of the Law no 10,973, from 2004.

§ 2nd ICT beneficiary of the expenditures carried out by the person legal should demonstrate that the execution of the project does not jeopardize its regular teaching, research and extension activities.

§ 3rd The approval of the projects by the standing committee will be valid by limited time limits, not exceeding one year.

§ 4th Approved the project, the responsible ICT is expected to present to the standing committee, within the time set in the form of § 3rd, the documentation of the legal person concerned in effecting the expenditures concerning the implementation of the project.

§ 5th Presented the documentation of the legal person, the approval of the project will be formalised in interministerial porterie of the State Ministers referred to in the art. 6th, indicating:

I-title of the project;

II-name and enrolment number in the National Cadastro of Legal People of the Ministry of Farmhouse-CNPJ/MF of the ICT that will run the project;

III-name and number of enrolment in the CNPJ/MF of the legal person that will effect the expenditures regarding the execution of the project;

IV-value of the expenditures and value of the exclusion to be effectively used; and

V-deadline of realization of the project.

§ 6th The publication of the porterie of which it treats § 5th and the use of the exclusion that it treats art. I shall subject the legal person to the substantiation of tax regularity.

Art. 8th Published the interministerial porterie referred to in the § 5th of the art. 7th, the expenditures will be credited by the legal person, exclusively in cash, to the title of donation, in bank account held in federal official financial institution, opened directly on behalf of the ICT, linked to the execution of the project and bustling for that one end.

§ 1st A ICT that receives resources in the form of the art. 1st is responsible for the execution of project approved by the standing committee.

§ 2nd The resources received by ICT constitute own revenue for all legal effects, as disposed of in the art. 18 of the Law no 10,973, from 2004.

§ 3rd A ICT will provide accounts of the resources received to the Foundation Coordination of Higher Level Personnel Improvement-CAPES.

§ 4th A ICT should send to CAPES periodic reports of follow-up of the execution of the projects and final report informing the results obtained by the projects, in the disciplined form by CAPES.

§ 5th CAPES should make assessment of the reports referred to in the § 4th comparing the expected and achieved results, the predicted and achieved goals and the estimated and actual costs.

Art. 9th The documentation concerning the use of resources that it treats this Decree is to be maintained by the ICT and by the legal person at the disposal of the audit of the Registry of the Brazilian Revenue Office, during the prescriptional deadline.

Art. 10. Compete for CAPES:

I-probing the administrative structure to the committee permanent for evaluation and approval of selected projects in the form of this Decree;

II-make publish the public call for selection of projects;

III-organize the evaluation and approval meetings of projects by the committee;

IV-take the accounts provided by the ICT; and

V -follow up and scrutinize the execution of the projects.

Art. 11. It is incumbent on the Ministry of Education:

I-supervising the implementation of the projects;

II-refer to the Registry of the Revenue Federal of Brazil the information about the legal persons referred to in art. 1o; and

III-communicating to the Registry of the Revenue Federal of Brazil a occurrence of the cases provided for in the art. 14.

Art. 12. It is incumbent on the Ministries of Science and Technology, Development, Industry and Foreign Trade and Education to promote the articulated approach between ICT and the national productive and industrial environment.

Art. 13. The legal person referred to in art. 1st is obliged to provide information, in electronic means, to the Ministry of Science and Technology, on the technological research programs and development of technological innovation developed to the amparo of this Decree, as per instructions by it established, up to July 31 of each year.

Single paragraph. The Ministry of Science and Technology will refer to the Registry of the Brazilian Revenue Officer, in the form, deadline and conditions to be disciplined, the information of which treats the caput.

Art. 14. Ascertained any wrongdoing in the implementation of the project, CAPES shall notify the ICT or legal person, as the case may be, and shall define term no higher than ninety days for any irregularities to be sanctioned.

§ 1st In the case of irregularity on the part of the unsanctioned ICT in the deadline granted, CAPES will notify the standing committee, which will determine:

I-the suspension of the execution of the project;

II-the loss of the unused resources, with its return to the legal person; and

III -the ineligibility of the ICT, for two years, for the purposes of this Decree.

§ 2nd The defulfillment of any obligation laid down in this Decree, as well as the improper use of the exclusion, imply loss of the right to the exclusion of the still unused resources and the pick-up of the value corresponding to the income tax and CSLL unpaid in due to the exclusion already used, increased interest and fine, of late payment or trade, provided for in the tax legislation, without prejudice to the criminal penalties that are liable.

§ 3rd The penalties provided for in § 1st will be applied in portaria interministerial of the Ministers of State referred to in art. 6th.

Art. 15. The Ministry of Science and Technology, the Ministry of Development, Industry and Foreign Trade, the Ministry of Education and the Registry of the Brazilian Federal Revenue Officer will discipline, within the framework of their competences, the application of the provisions of this Decree.

Art. 16. This Decree shall come into force on the date of its publication.

Brasilia, 20 of november 2007; 186th of the Independence and 119th of the Republic.

LUIZ INÁCIO LULA DA SILVA

Nelson Machado

Fernando Haddad

Miguel Jorge

Sérgio Machado Rezende

This text does not replace the one published in the DOU of 11/21/2007