PROVISIONAL MEASURE NO. 497, OF July 27, 2010.

Promotes tax unburdening of government grants aimed at boosting the technological research activities and development of technological innovation in companies, establish the Special Regime of Taxation for construction, extension, reform or modernization of football stadiums-RECOM, and gives other arrangements.

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

Art. 1º The government grants of which they treat art. 19 of the Law no 10,973, of December 2, 2004, and the art. 21 of the Act No 11,196 of November 21, 2005, will not be computed for the purposes of determining the basis of calculating the Income Tax on the Income of the Legal Person-IRPJ, Social Contribution on the Net Profit-CSLL, of the Contribution to the PIS/PASEP and of COFINS, as long as they have met the requirements set out in the specific legislation, and carried out the counterparts taken up by the beneficiary company.

§ 1º The employment of resources arising from the government grants of which it treats the caput will not constitute expenses or costs for the purposes of determining the calculation basis of the IRPJ and CSLL, nor will it give a right to ascertaining of the Contribution credits to PIS/PASEP and COFINS.

§ 2º For the effect of the caput and the § 1º:

I-the value of expenses or costs already considered on the calculation basis of the IRPJ and CSLL, in periods prior to the of the receipt of the grant should be added to the net profit for purposes of determining the calculation basis of the IRPJ and CSLL, in the period of receipt of the grant;

II-the Contribution credits for the PIS/PASEP and COFINS arising from expenses and costs incurred previously to the receipt of the grant should be starved.

Art. 2º It is established the Special Regime of Taxation for construction, extension, reform or modernisation of football stadiums-RECOM.

§ 1º The RECOM is intended for the construction, magnification, reform or modernization of stadiums of football with intended use in the official matches of the FIFA Confederations Cup 2013 and the FIFA World Cup 2014, on the terms set by this Interim Measease.

§ 2º The executive branch will regulate the form of habilitation and co-habilitation to the regime of that treats the caput.

Art. 3º It is a beneficiary of RECOM, the legal person who has approved project for construction, extension, reform or modernization of the football stadiums with intended use in the official matches of the FIFA Confederations Cup 2013 and the FIFA World Cup 2014, pursuant to the Convian ICMS No 108, of September 26, 2008.

§ 1º Compete to the Ministry of Sport, in an act of its own, to define and approve the projects that fall into the provisions of the caput.

§ 2º Legal persons opting for the Unified Special Regime of Fundraising Tributes and Contributions owed by the Microenterprises and Small Business Companies-SIMPLE NATIONAL, of which it treats the Supplemental Act no 123, of December 14, 2006, and the legal persons from which they treat the inciso II of art. 8th of the Law no 10,637, of December 30, 2002, and the inciso II of art. 10 of the Act No 10,833 of December 29, 2003 will not be able to accede to RECOM.

§ 3º The fruition of RECOM shall be conditional on the tax regularity of the legal person in relation to taxes and contributions administered by the Registry of the Brazilian Federal Revenue Office.

§ 4º Applies the provisions of this article to the projects approved until December 31, 2012.

Art. 4º In the case of sale in the internal market or import of machinery, appliances, instruments and equipment, new, and building materials for use or incorporation into the football stadium that it treats the art caput. 3º stay suspended:

I-the requirement of the Contribution to the PIS/PASEP and the Contribution for Social Security Funding-COFINS incidents on the revenue of the seller legal person, when the acquisition is effected by legal person benefiting from RECOM;

II-the requirement of the Contribution to the PIS/PASEP-Import and the Contribution to Social Security due by the Importer of Foreign Bens or Outer Services-COFINS-Import, when the import is effected by legal person beneficiary of RECOM;

III-the Tax on Industrialized Products-IPI incident at the exit of the industrial establishment or equated, when the acquisition in the domestic market is effected by legal person benefiting from RECOM;

IV-the IPI incident on importation, when the import is effected by legal person benefiting from RECOM; and

V-the Tax of Import-II, when the said goods or construction materials are imported by legal person benefiting from RECOM.

§ 1º In the relative tax notes:

I-to the sales of which treats the inciso I of the caput, should appear the expression " Sale effected with suspension of the Demanding of the Contribution to the PIS/PASEP and COFINS ", with the corresponding legal device specification; and

II-to the outputs of which it treats the inciso III of the caput, should appear the expression "Output with suspension of IPI", with the specification of the corresponding legal device, vedated the record of the tax in the said notes.

§ 2º The suspensions of which it treats this article converse to zero aliquot after the use or incorporation of the well or material of construction to the stadium of which it treats the art caput. 3º.

§ 3º The legal person who does not use or incorporate the good or material of construction to the football stadium that it treats the art caput. 3rd is obliged to collect the unpaid contributions and tax due to the suspension of which it treats this article, plus interest and fine of mora, in the form of the law, counted as of the date of the acquisition or the registration of the Declaration of Import, in the condition:

I-de taxpayer, in relation to the Contribution to the PIS/PASEP-Import, to COFINS-Import, to IPI linked to import and Import Tax; or

II-de-responsible, in relation to the Contribution to the PIS/PASEP, to COFINS and IPI.

§ 4º For the purposes of this article, we shall be equipped with the importer the procuring legal person of foreign goods in the case of importation carried out by their account and order through importing legal person.

§ 5º In the case of the Import Tax-II, the provisions of this article apply only to products without similar national.

Art. 5º In the case of sale or import of services intended for works of which it treats the art. 3º, stay suspended:

I-the requirement of the Contribution to the PIS/PASEP and COFINS incidents on the provision of services effected by legal person established in the Country when the said services are provided to the beneficiary legal person of RECOM; and

II-the requirement of the Contribution to the PIS/PASEP-Import and COFINS-Import incidents on services when the said services are imported directly by legal person benefiting from RECOM.

§ 1º In the sales or import of services of which it treats the caput applies, in what couber, the provisions of § § 1º to 3º of the art. 4º.

§ 2º The willing in the inciso I of the caput applies also in the recipe hypothesis of rent of machines, appliances, instruments and equipment for use in works of which they treat the arts. 2nd and 3rd, when hired by legal person benefiting from RECOM.

Art. 6º The benefits of which treat the arts. 3rd the 5th achieves only the acquisitions and imports carried out between the date of publication of this Interim Measurements and June 30, 2014.

Single paragraph. The benefits of which it treats the caput will only be able to be enjoyed in the acquisitions and imports carried out from the date of habilitation or co-habilitation of the legal person.

Art. 7º The acquisition in the domestic market or the import, in a combined manner or not, of merchandise equivalent to the maid or consumed in the industrialization of exported product can be carried out with exemption from the Import Tax and with zero reduction of IPI, from Contribution to PIS/PASEP and COFINS, from Contribution to the PIS/PASEP-Import and COFINS-Import.

§ 1º The willing in the caput applies also to the acquisition in the domestic market or the import of equivalent merchandise:

I-à maid in repair, creation, cultivation or activity product extractive already exported; and

II-for intermediate product industrialization supplied directly to industrial enterprise-exporting and employed or consumed in the final product industrialization already exported.

§ 2º The willing in the caput does not reach the hypotheses foreseen in the incisys IV to IX of the art. 3rd of the Law no 10,637, of 2002, and in the incisians III to IX of the art. 3rd of the Law no 10,833, of 2003, and in the incisos III to V of the art. 15 of the Law no 10,865, of April 30, 2004.

§ 3º The beneficiary will be able to opt for the import or acquisition in the domestic market of the equivalent merchandise, in a combined manner or not, considered the total quantity acquired or imported with payment of tributes.

§ 4º For the purposes of this article, commodity-equivalent goods are deemed to be national or foreign of the same species, quality and quantity, acquired in the domestic or imported market without fruition of the benefits referred to in the caput, in the terms, limits and conditions set forth by the Executive Power.

Art. 8º The art. 17 of the Law no 11,774, of September 17, 2008, goes on to invigorate with the following essay:

" Art. 17. For the purposes of adimplement of the export commitment in the suspensive customs regimes, intended for industrialization for export, the products imported or purchased in the domestic market with suspension of payment of the incident tributes may be replaced by other products, domestic or imported, of the same species, quality and quantity, imported or purchased in the domestic market without suspension of payment of the incident tributes, on the terms, limits and conditions established by the Executive Power.

§ 1st The willing in the caput also applies to the customs exemption and zero-quota customs regime, under the terms, limits and conditions set by the Executive Power.

§ 2nd The Registry of the Brazilian Federal Revenue Office and the Foreign Trade Registry will discipline in joint act the willing in this article " (NR)

Art. 9º The Registry of the Brazilian Federal Revenue Office and the Registry of Foreign Trade will discipline in joint act the provisions of the art. 7th, including about deadlines and criteria for habilitation.

Art. 10. The art. 5th of the Law no 10,182, of February 12, 2001, goes on to invigorate with the following essay:

" Art. 5th The Import Tax incident on the import of parts, parts, components, assemblies and sub-assemblies, finished and semi-finished, and pneumatics gets reduced in:

I-forty percent by July 31, 2010;

II-thirty percent up to October 30 of 2010;

III-twenty percent up to 30 of april 2011; and

IV-zero percent starting from .

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

Art. 11. The art. 83 of the Law no 9,430, of December 27, 1996, goes on to invigorate with the following essay:

" Art. 83. The tax representation for criminal purposes relating to the crimes against the tax order provided for in the arts. 1st and 2nd of Law No. 8,137, of December 27, 1990, and the crimes against Social Security, provided for in the arts. 168-A and 337-A of the Decree-Law No. 2,848, of December 7, 1940-Criminal Code, will be forwarded to the Public Prosecutor's Office after it has delivered the final decision, in the administrative sphere, on the tax requirement of the corresponding tax credit.

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Art. 12. It is incumbent upon the Registry of the Brazilian Federal Revenue Office to set out the technical and operational requirements for customs clearance of the places and enclosures where they occur, under customs control, movement, storage and customs dispatch of goods proceeded from abroad, or to it intended, including under special customs arrangements, baggage of travelers proceeding from abroad, or to it intended, and international postal shipments.

§ 1º In the definition of the technical and operational requirements of which it treats the caput, the Secretariat of the Brazilian Federal Revenue Officer to establish:

I-the segregation and protection physics from the area of the site or enclosure, including between the storage areas of goods or goods for export, for import or for special customs arrangements;

II-the provision of buildings and facilities, computer apparatus, furniture and materials for the exercise of their activities and, where necessary, of other organs or agencies of the federal public administration;

III-the provision and maintenance of balloons and other instruments necessary for customs surveillance and control;

IV-a provision and maintenance of non-invasive inspection instruments and apparatus of loads and vehicles, such as the X-ray or gamma-ray apparatus;

V-the provision of buildings and facilities, equipment, instruments and special apparatus for the verification of frigorified goods, presented in tanks or containers that should not be opened during transport, chemicals, toxic and other goods requiring special care for their transportation, handling or storage;

VI-the provision of systems, with remote access by customs surveillance to:

a) electronic surveillance of the enclosure;

b) record and control:

1. of access of people and vehicles; and

2. of the operations carried out with goods, including their stockpiles.

§ 2º The Secretariat of the Brazilian Federal Revenue Office will be able to dispense with the implementation of requirement provided for in § 1st, considering the specific characteristics of the site or enclosure.

Art. 13. The legal person responsible for the administration of the site or customs enclosure, referred to in the art. 12, is obliged to observe the technical and operational requirements defined by the Registry of the Brazilian Revenue Office.

Art. 14. The willing in the arts. 12 and 13 also applies to the current ones responsible for administration of customs sites and precincts.

Single paragraph. Act of the Registry of the Brazilian Federal Revenue Office shall set the deadlines for the fulfillment of the technical and operational requirements for customs clearance provided for in the art. 12, assured, as to the requirements set out in the incisos IV and VI of the Paragraph of that article the period of up to two years from the act of the RFB.

Art. 15. The legal person of which they treat the arts. 13 and 14, responsible for administration of place or customs enclosure, shall be subject, observed to form, the rite and the competencies established in art. 76 of the Act No 10,833 of December 29, 2003, to the application of the penalty of:

I-warning, in the hypothesis of technical or operational requirement disfulfillment for customs clearance, defined on the grounds of art. 12; and

II-suspension of the movement, storage and dispatching activities of goods under customs control, referred to in the art caput. 12, in the hypothesis of recidivism in conduct already punished with warning, up to the finding by the customs authority of the fulfilment of the requirement or the established obligation.

Single paragraph. For the purposes of the provisions of the inciso II, it shall be deemed to be recidivist the offender who, in the period of three hundred and sixty five days, counted from the date of the application of the penalty, commit new infringement for the same conduct already penned with warning.

Art. 16. The fine of R$ 10,000.00 (ten thousand reais), per day, will be applied for the requirement defulfillment set out in the art. 12 or for its fulfillment outside the deadline set on the basis of art. 14.

Single paragraph. The pick-up of the fine provided for in the caput does not guarantee the right to the regular operation of the site or enclosure, nor does it prejudice the application of the sanctions established in the art. 15 and other cableable penalties or tax representation for criminal purposes, when the case is.

Art. 17. The Office of the Federal Revenue Officer of Brazil, within the framework of its competence, shall discipline the application of the provisions of the arts. 12 a to 15 of this Provisional Measure.

Art. 18. The arts. 1st, 23, 25, 50, 60, 75 and 102 of the Decree-Law no 37, of November 18, 1966, go on to invigorate with the following essay:

" Art. 1º ......................................................................

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§ 4º ............................................................................

I-destroyed under customs control, no burden for the Farm National, before disembarked;

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" Art. 23. .......................................................................

Paragraph single. The merchandise will be subject to the vigorous tributes on the date the customs authority effectuates the corresponding offending of trade in the case of:

I-lack, in the hypothesis referred to in § 2º of the art. 1º; and

II-introduction in the Country without the import declaration record, which refers to the inciso III of § 4º of the art. 1st. " (NR)

" Art. 25. In the occurrence of casual or accident damage, the customs value of the goods shall be reduced in proportion to the injury, for the purpose of calculating the due tributes, observed the provisions of the art. 60.

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

" Art. 50. The customs conference, or the verification of merchandise on any occasion, shall be carried out by Auditor-Fiscal of the Brazilian Federal Revenue Officer, or, under its supervision, by Analyst-Tax and, in the absence of this, by server in exercise in the Secretariat of the Brazilian Federal Revenue Officer, in the presence of the traveller, the importer, the exporter, or its representatives, selection and sampling criteria may be adopted, of compliance with that established by the Registry of the Federal Revenue Officer Brazil.

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" Art. 60. ......................................................................

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II-extravio-whole and any lack of merchandise, re-salvaged the unambiguous or proven error cases of dispatch.

§ 1º The credits relating to tributes and rights corresponding to the stray goods in the import will be required from the responsible upon launch of trade.

§ 2º For the effects of § 1º, it considers itself responsible:

I-the conveyor, when ascertained the extravio to the completion of the discharge of the merchandise on the site or customs enclosure, observed the provisions of the art. 41; or

II-the depositary, when the extravio is found in merchandise in its custody, at a later time when referred to in the inciso I.

§ 3º It is dispensed with the launch of trade that it treats § 1º in the hypothesis of the importer or of the responsible taking over spontaneously the payment of the tributes. " (NR)

" Art. 75. .....................................................................

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§ 4º The Registry of the Brazilian Federal Revenue Officer will have about the cases in which the warranty to which it relates may be waived the inciso I of § 1º. " (NR)

" Art. 102. ...................................................................

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§ 2º The spontaneous denunciation excludes the application of penalties of a tax or administrative nature, with the exception of the penalties applicable in the hypothesis of merchandise subject to penalty of persediment. " (NR)

Art. 19. The arts. 23, 28, 29 and 30 of the Decree-Law no 1,455, of April 7, 1976, go on to invigorate with the following essay:

" Art. 23. .....................................................................

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§ 3º The forecasted infractions in the caput will be punished with a fine equivalent to the customs value of the goods, on the import, or at the constant price of the respective tax bill or equivalent document, on export, when the merchandise is not located, or has been consumed or resold, observed the rite and competencies set out in the Decree no 70,235, of March 6 of 1972.

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

" Art. 28. It is incumbent upon the Minister of State for Finance to authorize the targeting of abandoned goods, delivered to the National Farm or the object of penalty of pervades. " (NR)

" Art. 29. The targeting of the goods to which the art relates. 28 will be done in the following ways:

I -divestment, upon:

a) bidding; or

b) donation to non-purpose entities lucrative;

II-incorporation to the organ heritage of the Public Administration;

III-destruction; or

IV-unutilisation.

§ 1º The goods of which it treats the caput can be targeted:

I-after definitive administrative decision, albeit concerning pending prosecutions of judicial discretion, including those at the disposal of Justice as the body of offence, product or object of crime, unless expressly determined otherwise, in each case, emanated from judicial authority; or

II-immediately after formalization of the relevant administrative-fiscal procedure, before even the expiry of the deadline set in § 1st of art. 27 of this Decree-Law, when it comes to:

a) semovents, perishables, flammable and explosives or other goods requiring special storage conditions; or

b) deteriorated, damaged, spoilt goods with date of expired validity, which do not meet sanitary or agrolivestock requirements, or that are at odds with regulations or technical standards, and that should be destroyed.

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§ 5º The product of the alienation from which it treats the "a" of the inciso I of the caput will have the following targeting:

I-sixty percent to the Special Fund of Development and Improvement of Supervisory activities-FUNDAF, established by the Decree-Law no 1,437, of December 17, 1975; and

I-forty percent to social security.

§ 6º Will be expeded new certificate of registration and licensing of vehicles in favor of acquirer in bidding or beneficiary of the targeting of which it treats this article, upon presentation of copy of the decision applying the penalty of perishment in favour of the Union, by staying the vehicles free of fines, gravames, charges, tax debts and other financial and administrative restrictions prior to such a decision, not applying to the case the provisions of the arts. 124, 128 and 134 of the Law no 9,503, of September 23, 1997.

§ 7º The fines, gravames, charges and tax debts referred to in § 6th will be the responsibility of the owner of the vehicle at the time of the practice of the offender punished with the pervation.

§ 8º It's up to the recipient of the alienation or incorporation of responsibility for the appropriate consumption, use, industrialization or marketing of the goods in the form of the relevant legislation, including with regard to compliance with public health, environment, safety standards public or other, by applying to observe any requirements relating to analyses, inspections, authorisations, certifications and others provided for in standards or regulations.

§ 9º Applies the provisions of this article to other goods that, by virtue of the prevailing legislation, may be targeted, albeit concerning pending prosecutions of judicial discretion.

§ 10. It is incumbent upon the Minister of State for Finance to establish the criteria and the conditions for compliance with the provisions of this article and to have about other forms of destination for goods.

§ 11. It is incumbent upon the Registry of the Revenue Federal of Brazil the administration and destination of the goods of which it treats this article.

§ 12. There will be no incidence of federal tributes on the value of the divestment, upon bid, of the goods of which it treats this article. " (NR)

" Art. 30. In the administrative or judicial decision hypothesis that determines the restitution of goods that housees were intended for, will be due compensation to the person concerned, with resources from the FUNDAF, taking the declared value for calculation effect of the import or export tax.

§ 1º Tomar will be taken as the basis the constant value of the corresponding tax procedure in cases where:

I-there is no import or export declaration;

II-the basis of calculation of import or export tax ascertained is lower than the value referred to in the caput; or

III-by virtue of depreciation, the value of the seized merchandise in possession of the person concerned is lower than that referred to in the caput.

§ 2º The value of the indemnity will be applied at the rate of interest provided for in § 4th of the art. 39 of the Law no 9,250, of December 26, 1995, having as an initial term the date of the seizure. " (NR)

Art. 20. The Law No. 7,713 of December 22, 1988, passes the increased vigour of the following art. 12-A:

" Art. 12-A. Labour income and those from retirement, pension, transfer to the paid reserve or retirement, paid by the Social Security of the Union, the states, the Federal District and the municipalities, when corresponding to anthem-calendars prior to the receipt, will be taxed exclusively at the source, in the month of receipt or credit, separately from the remaining earnings received in the month.

§ 1º The tax will be withheld, by the physical or legal person thanks to the payment or by the depositary financial institution of the credit, and calculated on the amount of the income paid, upon the use of progressive table resulting from the multiplication of the amount of months to which they refer to the income by the constant values of the monthly progressive table corresponding to the month of receipt or credit.

§ 2º Powers will be excluded the expenses, relative to the amount of taxable income, with judicial action required by the your receipt, including from lawyers, if they have been paid by the taxpayer, without indemnification.

§ 3º The basis of calculation will be determined by deduction of the following expenses relative to the amount of earnings taxable:

I-importances paid in money for alimony in the face of the norms of the Family Law, when in compliance with judicial decision, of judicially approved agreement or of separation or consensual divorce carried out by public scripture; and

II-contributions to Social Security of the Union, of the states, of the Federal District and of the municipalities.

§ 4º Does not apply to the provisions of this article the constant in the art. 27 of the Law no 10,833, of December 29, 2003, save as provided for in your § § 1st and 3rd.

§ 5º The total of the yields of which treats the caput, observed the provisions of the inciso III of the § 2nd, will be able to integrate the base of calculation of the Income Tax in the Annual Adjustment Statement of the year-calendar of the receipt, to the irretractable option of the taxpayer.

§ 6º In the hypothesis of § 5th, the Income Tax Retained at the Source will be considered anticipation of the tax due ascertained in the Annual Adjustment Statement.

§ 7º The income from which it treats the caput, received between and the day prior to the publication of this Provisional Measure, may be taxed in the form of this article, and shall be informed in the Annual Adjustment Statement regarding the year-calendar of 2010.

§ 8º A Secretary of the Brazilian Revenue Office will discipline the provisions of this article. " (NR)

Art. 21. The art. 8º of the Law no 9,959, of January 27, 2000, goes on to invigorate with the following essay:

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

§ 1º .............................................................................

I-................................................................................

a) day trade: the operation or the conjugation of started operations and closed on a same day, with the same asset, in a same intermediary institution, where the negotiated quantity has been settled, in whole or in part;

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§ 2nd will be admitted to the compensation of losses incurred in day trade operations carried out on the same day.

§ 3rd The one responsible for withholding and collecting the tax that it treats this article is the intermediary institution of the day trade operation that receives, directly, the client's order.

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

Art. 22. Equip the producer or manufacturer, for the purposes of the incidence of the Contribution to the PIS/PASEP and COFINS, the wholesaler commercial legal person acquiring, from legal person with which to maintain interdependence relationship, products by this produced, manufactured or imported and which are related in § 1º and § 1º-A of the art. 2º of the Law no 10,833, from 2003.

§ 1º In the determination of the value of the Contribution to the PIS/PASEP and COFINS incidents on the gross revenue of the wholesaler commercial legal person of which it treats the caput, they apply, respectively, the aliquots provided for in § § 1º and 1º-A of the art. 2º of Law No. 10,637 of December 30, 2002 and in the § § 1º and 1º-A of the art. 2nd of the Law no 10,833, of 2003, as per the case.

§ 2º The wholesaler commercial legal person of which it treats this article, subject to the apuration of the Contribution to the PIS/PASEP and COFINS in the terms of the arts. 2º and 3º of the Law No. 10,637, 2002, and the arts. 2nd and 3rd of the Act No 10,833, 2003, you will be able to discount claims relating to the purchase of the products subject to the incidence of the contributions in the form of this article, not applying to them, in relation to those products, the provisions of the "b" of the inciso I of the art. 3rd of the said laws.

§ 3º The credit of which it treats § 2nd of this article will be calculated by applying the aliquots of which it treats the § 1st on the cost of acquisition.

§ 4º The wholesaler commercial legal person who falls under the provisions of this article you will be able to take out presumed credit on the value of the related products in the § § 1º and 1º-A of the art. 2º of the Act No 10,833 of 2003, which they possess in stock on the first day of the fourth month subsequent to that of the publication of this Provisional Measure.

§ 5º The presumed credit that it treats § 4th of this article will be calculated by the Application of the aliquots of which it treats § 1º on the value of products in stock.

§ 6º The wholesaler commercial legal person will not have the right to the option of which they treat the § 4º of the art. 5º of the Law no 9,718, of November 27, 1998, the art. 58-J of the Law no 10,833, of 2003, the art. 23 of the Law no 10,865, of April 30, 2004, and the art. 4th of the Law no 11,116, of May 18, 2005.

§ 7º The provisions of this article do not apply in the hypothesis of the producing legal person, manufacturer or importer is to be opting, as the case may be, by special arrangements relating to § 6th.

§ 8º The provisions of this article apply only to the gross revenue earned by the person commercial legal wholesaler with the sale of the products of which it treats the caput, when acquired from legal person with which to maintain interdependence relationship.

§ 9º For the purposes of this article, in the verification of the existence of interdependence between two legal persons, the provisions of the art shall apply. 42 of the Law no 4,502, of November 30, 1964.

Art. 23. It is incumbent upon the Secretariat of the Brazilian Federal Revenue Officer for the standardization, collection, supervision and control of the fundraising of the contribution intended for the costing of the Social Welfare Regime of the Server of which it treats the Law no 10,887, of June 18, 2004.

Single paragraph. The contribution of which this article is subject to the standards concerning the tax administrative procedure for the determination and requirement of federal tax credits and consultation, provided for in the Decree No 70,235 of March 6, 1972, and in the Act in the 9,430, of December 27, 1996.

Art. 24. The Law No. 10,887 of June 18, 2004 for the increased invigoration of the following art. 8o-A:

" Art. 8º-A. The responsibility for the retention and the gathering of the contributions of which they treat the arts. 4th to 6th and 8th will be from the governing body and expense ordinator or entity making the payment of the remuneration or the benefit.

§ 1º The pick-up of the contributions that it treats this article should be effectuated:

I-until day 15, in the case of pay-offs or benefits effectuated in the first decline of the month;

II-until day 25, in the case of pay payments or benefits effected in the second-of-the-month decline; or

III-until day 5 of the later month, in the case of compensation payments or benefits effectuated in the last decendia of the month.

§ 2º The non-pick-up of the contributions in the time limits provided for in § 1st:

I-enlist the application of the predicted mora additions for the federal tributes; and

II-subject to the responsible criminal and administrative penalties. " (NR)

Art. 25. The art. 16-A of the Law no 10,887, from 2004, goes on to invigorate with the following essay:

" Art. 16-A. The contribution of the Public Server Security Plan-PSS, arising from values paid in compliance with judicial decision, yet derived from approval of agreement, will be withheld at the source, at the time of payment to the beneficiary or his / her legal representative, by the financial institution responsible for the payment, through the discharge of the pick-up guide referred by the precatory sector of the respective Court, in the case of payment of precatory or small application value, or by the paying source, in the case of leaf-specific item implantation by applying the aliquot of eleven per cent on the paid value.

Single paragraph. The financial institution shall be able to collect the retained value until the tenth working day of the month after its effectuation, and the paying source shall observe, in the retention and pick-up, the provisions of the art. 8o-A. " (NR)

Art. 26. The values retained by financial institutions in the form of the art. 16-A of the Act No 10,887, 2004, the title of contribution to the Public Server Security Plan-PSS, which are pending for pickup, are to be collected within 30 days of the publication of this Provisional Measure.

Art. 27. The arts. 32 a 34 of the Law no 12,058, of October 13, 2009, go on to invigorate with the following essay:

" Art. 32. ......................................................................

Living animals classified in heading No. 01.02 of the Mercosur-NCM Common Nomenclature, when effected by legal person, inclusive of co-operative, sold to legal persons producing goods classified in headings 02.01, 02.02, 0206.10.00, 0206.20, 0206.21, 0206.29, 0210.20.00, 0506.90.00, 1502.00.1, 41.01.50.10, 41.04.11.24, 41.04.11.24 and 41.04.41.30 of NCM;

II-rated products in headings 02.01, 02.02, 0206.10.00, 0206.20, 0206.21, 0206.29, 0210.20.00, 0506.90.00, 0510.00.10, 1502.00.1, 41.01.50.10 and 41.04.41.30 of the NCM, when effected by legal person industrializing goods and products classified in headings 01.02, 02.01 and 02.02 of NCM.

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

" Art. 33. Legal persons subject to the non-cumulative Contribution Scheme of the Contribution to PIS/PASEP and COFINS, inclusive cooperatives, which produce goods classified under codes 02.01, 02.02, 0206.10.00, 0206.20, 0206.21, 0206.29, 0210.20.00, 0506.90.00, 0510.00.10, 1502.00.1, 41.01.50.10, 41.04.11.24 and 41.04.41.30 of NCM, intended for export, will be able to discount from the Contribution to the PIS/PASEP and COFINS due in each period of ascertained credit, calculated on the value of the goods classified in heading No. 01.02 of the NCM, acquired from physical person or received from cooperated person physics.

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

" Art. 34. The legal person, taxed on the basis of the actual profit, which purchases for industrialization or resale the goods classified under codes 02.01, 02.02, 0206.10.00, 0206.20, 0206.21, 0206.29, 0210.20.00, 0506.90.00, 1502.00.1, 1502.00.1, 1502.00.1, 1502.00.1, 1502.00.1 41.01.50.10, 41.04.11.24 and 41.04.41.30 of NCM, may discounted from the Contribution to the PIS/PASEP and COFINS, due in each period of ascertaining, credit presumed, determined upon application, on the value of the acquisitions, of percent corresponding to forty percent of the predicted aliquots in the art caput. 2nd of the Law no 10,637, of December 30, 2002, and in the art caput. 2nd of Law no 10,833, December 29, 2003.

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

Art. 28. The art. 28 of Law No. 10,865 of April 30, 2004, it passes the invigoration with the following essay:

" Art. 28. ......................................................................

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

XX-rail transport services in high-speed train system (TAV), thus understood as the composition used to make the provision of the public rail transport service that manages to achieve speed equal to or greater than 250 km/h (two hundred and fifty kilometers per hour).

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

Art. 29. The art. 4º of the Law no 10,931, of August 2, 2004, goes on to invigorate with the following essay:

" Art. 4th .......................................................................

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

§ 6th Until December 31, 2014, for the projects of incorporation of residential real estate of social interest, whose construction has been initiated or contracted as of March 31, 2009, the percent corresponding to the unified payment of the tributes that it treats the caput will be equivalent to one percent of the monthly revenue received.

§ 7th For the effect of the provisions of the § 6th, consider projects of incorporation of real estate of social interest those for the construction of commercial value residential units of up to R$ 75,000.00 (seventy and five thousand reais) under the framework of the My House, My Life-PMCMV Program, of which treats the Law no 11,977, of July 7, 2009.

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

Art. 30. The art. 2nd of the Law no 12,024, of August 27, 2009, goes on to invigorate with the following essay:

" Art. 2nd Until December 31, 2014, the constructor company hired to build commercial value housing units of up to R$ 75,000.00 (seventy and five thousand reais) under the My Home Program, My Life-PMCMV, of which treats Lei no 11,977, of July 7, 2009, stands authorized, in optional character, to effect the unified payment of tributes equivalent to one percent of the monthly revenue earned by the construction contract. " (NR)

Art. 31. The willing in the art. 22 produces effects from the first day of the fourth month subsequent to the publication of this Provisional Measure.

Art. 32. They are revoked:

I-the inciso V of the caput and the § 5th of the art. 17 of the Law no 11,196, of November 21, 2005;

II-the arts. 63 a 70 and the § 2nd of the art. 78 of the Decree-Law no 37, of November 18, 1966;

III-the inciso VI of the art. 36 of the Law no 8,630, of February 25, 1993;

IV-the § § 17 and 18 of the art. 5th of the Law no 9,718, of November 27, 1998; and

V-o art. 39 of the Law no 10,833, of December 29, 2003.

Art. 33. This Interim Measure shall come into force on the date of its publication.

Brasilia, July 27, 2010; 189º of the Independence and 122º of the Republic.

LUIZ INACIO LULA DA SILVA

Guido Mantega

Paulo Sérgio Oliveira Passos

Miguel Jorge

Paulo Bernardo Silva

Sergio Machado Rezende

Orlando Silva de Jesus Júnior

REENTATION

PROVISIONAL MEASURE No-497, OF July 27, 2010

Promotes tax unburdening of government subventionsaimed at the fostering of technological research activities and developmentof nascent technological innovation, institutes the Special Regime deTributation for construction, magnification, reformatting modernization of football stadiums-RECOM, and gives other arrangements.

(Published in the Official Journal of the Union of July 28, 2010,

Section 1, pages 2 a to 5)

No art. 20, in the part where we add the art. 12-A to the Law in

7,713, of December 22, 1988:

where to read: (§ 5th ... observed the willing in the inciso III of § 2nd, can ...)

read: (§ 5th ... observed the provisions of § 2nd, can ...)

Attachment (s)