LEI No. 11,482, OF May 31, 2007.

Effects changes to the physical person's income tax table; it has about the reduction to 0 (zero) of the CPMF's aliquot in the hypotheses that it mentions; alters the Laws in the 7,713, of December 22, 1988, 9,250, of December 26, 1995, 11,128, of June 28, 2005, 9,311, October 24, 1996, 10,260, December 19, 1974, 6,194, 8,387, 8,387, of December 30, 1991, 9,432, January 8, 1997, 5,917, September 10, 1973, 8,402, January 8, 1992, 6,094, August 30, 1974, 8,884, June 11, 1994, 10,865, September 14, September 14, September 14 1993; repeal devices of the Laws in the 11,119, of May 25, 2005, 11,311, of June 13, 2006, 11,196, of November 21, 2005, and of the Decree-Law no 2,433, of May 19, 1988; and gives other arrangements.

The PRESIDENT OF THE REPUBLIC I know that the National Congress decrees and I sanction the following Law:

Art. 1st Income tax on the incomes of physical persons will be calculated from agreement with the following monthly progressive tables, in reais:

I-for the year-calendar from 2007:

Monthly Progressive Table

Base of Computation (R$)	Alyquota (%)	Parcela a Deduct of the IR (R$)
Up to 1,313.69	-	-
From 1,313.70 up to 2,625.12	15	197.05
Above 2,625.13	27, 5	525.19

II-for the year-calendar of 2008:

Progressive Monthly Table

Base of Computation (R$)	Alliquota (%)	Installment to Deduct from IR (R$)
Up to 1,372.81	-	-
From 1,372.82 up to 2,743.25	15	205, 92
Above 2,743.25	27.5	548, 82

III-for the year-calendar 2009:

Monthly Progressive Table

Base of Computation (R$)	Alyquota (%)	Parcela a Deduct of the IR (R$)
Up to 1,434.59	-	-
From 1,434.60 up to 2,866.70	15	215.19
Above 2,866.70	27, 5	573.52

IV-from the year-calendar 2010:

Progressive Monthly Table

Base of Computation (R$)	Alliquota (%)	Installment to Deduct from IR (R$)
Up to 1,499.15	-	-
From 1,499.20 up to 2,995.70	15	224, 87
Above 2,995.70	27.5	599, 34

Single paragraph. The annual income tax due incident on the incomes of which it treats the caput of this article will be calculated according to annual progressive table corresponding to the sum of the monthly progressive tables prevailing in the months of each year-calendar.

Art. 2nd The inciso XV of the art caput. 6th of the Law no 7,713, of December 22, 1988, goes on to invigorate with the following essay:

?Art. 6th ..........................................................................

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XV-the income from retirement and pension, from transfer to paid booking or paid retirement by Social Security of the Union, the States, the Federal District and the Municipalities, by any legal person of internal public law or by private provident entity, starting from the month in which the taxpayer completes 65 (sixty-five) years of age, without prejudice to the exempt plot predicted in the monthly incidence table of the tax, up to the value of:

a) R$ 1,313.69 (thousand, three hundred and thirteen reais and sixty-nine cents), per month for the year-calendar 2007;

b) R$ 1,372.81 (thousand, three hundred and seventy and two reais and eighty one cents), per month, for the calendar year 2008;

c) R$ 1,434.59 (thousand, four hundred and thirty-four reais and four reais and fifty nine cents), per month, for the calendar year 2009;

d) R$ 1,499.15 (thousand, four hundred and ninety and nine reais and fifteen cents), per month, starting from the calendar year 2010;

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Art. 3rd The arts. 4th, 8th and 10 of the Law no 9,250, of December 26, 1995, go on to invigorate with the following essay:

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

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III-the amount, per dependent, of:

a) R$ 132.05 (one hundred and thirty-two reais and five cents), for the year-calendar 2007;

b) R$ 137.99 (one hundred and thirty-seven reais and ninety nine cents), for the calendar year 2008;

c) R$ 144.20 (one hundred and forty four reais and twenty cents), for the calendar year 2009;

d) R$ 150.69 (one hundred and fifty reais and sixty-nine cents), as of the year-calendar 2010;

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VI-the amount, corresponding to the exempt portion of the yields coming from retirement and pension, transfer to the paid reservation or retirement, paid by the Social Security of the Union, the States, the Federal District and the Municipalities, by any legal person of internal public law or by private provident entity, starting from the month in which the taxpayer completes 65 (sixty-five) years of age, from:

a) R$ 1,313.69 (thousand, three hundred and thirteen reais and sixty-nine cents), per month for the year-calendar 2007;

b) R$ 1,372.81 (thousand, three hundred and seventy and two reais and eighty one cents), per month, for the calendar year 2008;

c) R$ 1,434.59 (thousand, four hundred and thirty-four reais and four reais and fifty nine cents), per month, for the calendar year 2009;

d) R$ 1,499.15 (thousand, four hundred and ninety and nine reais and fifteen cents), per month, starting from the calendar year 2010.

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

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II-............................................................

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b) to payments of expenses on instruction of the taxpayer and its dependents, effectuated to educational establishments, regarding child education, understanding nurseries and preschoilers; to fundamental education; to high school; to higher education, understanding undergraduate and postgraduate courses (master's, doctorate and specialization); and education professional, understanding technical education and technological, up to the individual annual limit of:

1. R$ 2,480.66 (two thousand, four hundred and eighty reais and sixty-six cents) for the year-calendar 2007;

2. R$ 2,592.29 (two thousand, five hundred and ninety and two reais and twenty-nine cents) for the calendar year 2008;

3. R$ 2,708.94 (two thousand, seven hundred and eight reais and ninety four cents) for the year-calendar 2009;

4. R$ 2,830.84 (two thousand, eight hundred and thirty reais and eighty-four cents) from the year-calendar year 2010;

5. (revoked);

c) to the amount, by dependent, from:

1. R$ 1,584.60 (thousand, five hundred and eighty and four reais and sixty cents) for the year-calendar 2007;

2. R$ 1,655.88 (thousand, six hundred and fifty five reais and eighty-eight cents) for the year-calendar 2008;

3. R$ 1,730.40 (thousand, seven hundred and thirty reais and forty cents) for the year-calendar 2009;

4. R$ 1,808.28 (thousand, eight hundred and eight reais and twenty-eight cents) from the year-calendar year 2010;

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

?Art. 10. The taxpayer will be able to opt for a simplified discount, which will replace all deductions admitted to the legislation, corresponding to the 20% (twenty percent) deduction of the value of taxable income in the Annual Adjustment Statement, regardless of the amount of these income, dispensed with attestation of the expenditure and the indication of its kind, limited to:

I-R$ 11,669.72 (eleven thousand, six hundred and sixty-nine reais and seventy two cents) for the calendar year 2007;

II-R$ 12,194.86 (twelve thousand, one hundred and ninety and four reais and eighty-six cents) for the calendar year 2008;

III-R$ 12,743.63 (twelve thousand, seven hundred and forty three reais and sixty-three cents) for the calendar year 2009;

IV-R$ 13,317.09 (thirteen thousand, three hundred and seventeen-nine real and nine cents) from the year-calendar of 2010.

Paragraph single. The deducted value cannot be used for proof of equity addition, being considered income consumed.? (NR)

Art. 4th The single paragraph of the art. 1st of Law no 11,128, of June 28, 2005, goes on to invigorate with the following essay:

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

Paragraph single. The fulfilment of the provisions of the art. 60 of the Act No 9,069 of June 29, 1995 for the institutions joining the Programme until December 31, 2006 may be effected, exceptionally, by December 31, 2008.? (NR)

Art. 5th The arts. 8th and 16 of the Law no 9,311, of October 24, 1996, go on to invigorate with the following changes:

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

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XI-in early liquidation by financial institution, on account and order of the borrower, of credit grant agreement that the same borrower has engaged in another financial institution, provided that the said settlement is bound by the opening of new credit line, in value identical to that of the debtor balance settled in advance by the institution proceeding to the settlement of the operation, in the form regulated by the National Monetary Council;

XII-in the releases the debit releases into account current account deposit of supplementary provident pension entity for payment of benefits of the General Social Security Regime, concerning retirement and pension, in the framework of convenium firmed between the entity and the National Social Insurance Institution-INSS;

XIII-in the launches the debit in special account intended for the registration and control of the flow of resources, open exclusively for payment of salaries, probate, soles, salaries, pensions, pensions and the like, arising from transfer to current account of deposit of title of the same beneficiary, whether or not, in the form regulated by the Council National Monetary.

§ 1st The Central Bank of Brazil, in the exercise of its competence, shall expedite standards to ensure compliance with the provisions of the incisos I, II, VI, VII, X, XI, XII and XIII of the caput of this article, objectivating, including by means of specific documentation, the identification of the releases predicted in the aforementioned incisies.

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?Art. 16. ......................................................

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§ 6th The willing in the inciso II of the caput of this article does not apply in the early settlement hypothesis of contract of granting of credit, by financial institution, provided for in the inciso XI of the art. 8th of this Law.? (NR)

Art. 6th O § 3rd of the art. 2nd of the Law no 10,260, of July 12, 2001, goes on to invigorate with the following essay:

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

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

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III-up to 1.5% (a comma five percent) a year to financial agents, calculated on the debtor balance of financing granted until June 30, 2006, by the administration of the credits and absorption of the credit risk effectively characterized, in the percent set forth in the inciso V of the art caput. 5th of this Law;

IV-percent to be established semester at the Interministerial Portaria of the State Ministers of Finance and Education, incident on the debtor balance of the financing granted from to the administration of the credits and absorption of the credit risk effectively characterized, in the percent established in the inciso V of the art caput. 5th of this Law.

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Art. 7th The Law no 10,260, of July 12, 2001, passes the increased invigoration of the next art. 6o-A:

?Art. 6o-A. In the event of a permanent death or disability, duly proven in the form of the relevant legislation, of the student borrower of the funding, the debit will be absorbed by the financial agent and the educational institution, the proportion noted established in the inciso V of the art caput. 5th of this Law.?

Art. 8th The arts. 3rd, 4th, 5th and 11 of the Law no 6,194, of December 19, 1974, go on to invigorate with the following changes:

?Art. 3rd The personal damage covered by the insurance set out in the art. 2nd of this Act comprise compensation claims for death, permanent disability and medical and supplementary care expenses, in the following values, per person victimized:

a) (repealed);

b) (repealed);

c) (repealed);

I-R$ 13,500.00 (thirteen thousand and five-hundred reais)-in case of death;

II-up to R$ 13,500.00 (thirteen one thousand and five hundred reais)-in the case of permanent disability; and

III-up to R$ 2,700.00 (two thousand and real seven hundred)-such as reimbursement to the victim-in the case of properly proven medical and supplementary care expenses.? (NR)

?Art. 4th The indemnity in the case of death will be paid in accordance with the provisions of the art. 792 of the Law no 10,406, of January 10, 2002-Civil Code.

Paragraph single. (Repealed by the Law no 8,441, from 1992).

§ 1st (Revogated).

§ 2nd (Revoged).

§ 3rd In the remaining cases, the payment will be made directly to the victim in the form that we dispose of the National Privacy Insurance Council-CNSP.? (NR)

?Art. 5th ...............................................................

§ 1st The claim referred to in this article will be paid on the basis of the prevailing value at the time of the occurrence of the claim, in nominal cheque to the beneficiaries, uncountable in the day and in the branch square which makes the litigation, within 30 (thirty) days of delivery of the following documents:

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§ 6th The payment of the indemnity could also be carried out via deposit or Transfer Electronic data- TED to the current account or savings account of the beneficiary, observed the legislation of the Brazilian Payments System.

§ 7th The values corresponding to the indenizations, in the non-fulfilment of the deadline for the payment of the respective pecuniary obligation, subject to the monetary correction second regularly established official index and moronic interest based on criteria set out in the specific private insurance regulation.? (NR)

?Art. 11. The insurer corporation that contravenes the provisions of this Act will be subject to the penalties provided for in the art. 108 of the Decree-Law no 73, of November 21, 1966, according to the seriousness of the irregularity, observed the provisions of the art. 118 of the said Decree-Law.? (NR)

Art. 9th Legal persons with accrued debits concerning the Rate of Supervision imposed by the Act No 7,940 of December 20, 1989, they will be able to pay their debits with a reduction of 30% (thirty percent) in the fines and legally required interest, as well as by parceling at up to 120 (one hundred and twenty) monthly and successive instalments, provided that it formulated an application with this sense to the Securities Commission-CVM within 120 (one hundred and twenty) days after the publication of the Provisional Measure no 340, of December 29, 2006.

§ 1st Presented parceling application in the terms predicted in the caput of this article, the CVM will promote the consolidation of the respective debits and adopt the remaining cableable administrative arrangements.

§ 2nd The minimum plot for the purposes of the parceling of which treats the caput of this article could not be lower than the value of R$ 200.00 (two hundred reais).

§ 3rd In addition to the provisions of this article, the forecasted parceling in the caput of this article should observe the regulation of the CVM applicable to the subject.

Art. 10. The § 13 of the art. 2nd of the Law no 8,387, of December 30, 1991, goes on to invigorate with the following essay:

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

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§ 13. For the beneficiary companies, manufacturers of portable microcomputers and small capacity digital processing units based on microprocessors, of value up to R$ 11,000.00 (eleven thousand reais) as well as of disk drives magnetic and optical, printed circuits with assembled electrical and electronic components, enclosures and power supplies, recognizable as exclusive or principally intended for such equipment, and exclusively on gross billing arising from the marketing of these products in the domestic market, the percentage for investments set out in this article will be reduced by 50% (fifty per cent) to December 31, 2009.

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Art. 11. The deadline set out in the art. 17 of the Law no 9,432, of January 8, 1997, is extended until January 8, 2012, in the cabotage, inland river and lacustrine navigations.

Art. 12. Item 2.2.2-Descriptive Relation of the Highways of the National Highway System, constant of the Annex to the Act No 5,917 of September 10, 1973, passes the increased vigour of the road link described below:

?2.2.2. ..................................................................

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BR	PASS-THROUGH POINTS	UNIDADES DA	EXTENSION	SUPERPOSITION
		FEDERATION	(KM)	BR/KM
440	Enthroncation 040/MG-	MG	9.0	-
	BR-267/MG Enthroning

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Art. 13. The definitive profiling and the number of the road link from which it treats art. 12 of this Act will be defined by the competent body.

Art. 14. (VETADO)

Art. 15. (VETADO)

Art. 16. The art. 53 of the Law no 8,884, of June 11, 1994, passes to invigorate with the following essay:

?Art. 53. In any of the administrative process species, the Cade will be able to take from the represented commitment of cessation of practice under investigation or its aggrieved effects, whenever, in the sense of convenience and opportunity, to understand that it meets the interests protected by law.

§ Of the term of engagement should appear in the following elements:

I-the specification of the obligations of the represented to make cessation of the investigated practice or its injurious effects, as well as obligations that judge cableages;

II-the fixing of the value of the fine for the case of defulfillment, total or partial, of the compromised obligations;

III-the fixation of the value of the pecuniary contribution to the Defense Fund of Rights Difusions when it is fit.

§ 2nd Addressing the investigation of the related infraction practice or arising from the conducts provided for in the incisions I, II, III or VIII of the art caput. 21 of this Law, among the obligations referred to in the inciso I of § First of this article will necessarily appear to be the obligation to collect to the Rights Defense Fund Difuses a pecuniary value that may not be lower than the minimum provided for in the art. 23 of this Law.

§ 3rd The celebration of the compromise term could be proposed until the beginning of the trial session of the administrative process concerning the practice investigated.

§ 4th The term of commitment constitutes extrajudicial exclusive title.

§ 5th The administrative process will be suspended while it is being fulfilled the commitment and will be shelved to the end of the fixed term if met all the conditions set out in the term.

Paragraph 6th The suspension of the administrative process referred to in § 5th of this article will give only in relation to the represented that firmed up the commitment, following the process its regular course for the rest represented.

§ 7th Declared the defulfillment of the commitment, the Cade will apply the sanctions on it and determine the further administrative process and the remaining administrative and judicial measures fully fit for its execution.

§ 8th The conditions of the compromise term will be able to be changed by the Cade if it proves its excessive onerousness for the represented, as long as the change does not entail injury to third parties or to the collective.

§ 9th The Cade will define, in resolution, complementary norms on cabling, time and mode of the celebration of the term of commitment of cessation.? (NR)

Art. 17. The art. 40 of the Law no 10,865, of April 30, 2004, passes the invigorate increased of the following § 6th:

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

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§ 6th The provisions of this article apply to the Contribution to the PIS/Pastor-Import and Cofinals-Import incidents on the products of which it treats the caput of this article.? (NR)

Art. 18. (VETADO)

Art. 19. (VETADO)

Art. 20. (VETADO)

Art. 21. (VETADO)

Art. 22. (VETADO)

Art. 23. (VETADO)

Art. 24. This Act comes into force on the date of its publication, producing effects in relation to:

I-aos arts. 1st to 3rd, as of ;

II-to the arts. 20 a 22, after decorations 90 (ninety) days of the publication of this Law;

III-to the rest articles, as of the date of publication of this Law.

Art. 25. They are revoked:

I-as of :

a) the Law no 11,119, of May 25, 2005; and

b) the arts. 1st and 2nd of the Law no 11,311 of June 13, 2006;

II-as of the date of publication of this Act:

a) (VETADO)

b) the art. 131 of the Law no 11,196, of November 21, 2005; and

c) the § 2nd of the art. 17 of the Decree-Law no 2,433, of May 19, 1988.

Brasilia, May 31, 2007; 186th of the Independence and 119th of the Republic.

LUIZ INACIO LULA DA SILVA

Tarso Genro

Guido Mantega

Alfredo Nascimento

Fernando Haddad

Miguel Jorge

José Antonio Dias Toffoli

This text does not replace the one published in the DOU of 5/31/2007 extra edition.