PROVISIONAL MEASURE NO. 413, OF January 3, 2008.

Disposes on tax measures aimed at stimulating investments and modernization of the tourism sector, to reinforce the Brazilian tariff protection system, to establish the incidence of concentrated form of the Contribution to the PIS/PASEP and the Contribution to the Funding of Social Security-COFINS in the production and marketing of alcohol, changes the art. 3rd of the Law no 7,689, of December 15, 1988, and gives other arrangements.

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

Art. For the purpose of ascertaining the base of calculation of the income tax, the legal person exploiting the hospitality activity will be able to use accelerated depreciation encouraged from the mobile assets of the immobilized asset, acquired from the date of the publication of this Provisional Measure until December 31, 2010, calculated by the application of the depreciation rate admitted by the tax legislation, without prejudice to the accounting depreciation.

§ 1st A share of accelerated depreciation encouraged that it treats the caput will constitute the exclusion of net profit for actual profit determination purposes and will be controlled in the actual profit ascertaining tax book.

§ 2nd Total accumulated depreciation, including accounting and accelerated acceleration, will not be able to surpass the cost of acquisition of good.

§ 3rd From the period of ascertaining in which it is reached the limit of which it treats the § 2nd, the value of the depreciation, registered in the accounting, should be added to the net profit for the purpose of determining the actual profit.

Art. 2nd Applies the specific aliquot of R$ 10.00 (ten reais) per liquid kilogram, or per unit of statistical measurement of the commodity, for the calculation of the Tax of Import incident on goods classified in Chapters 22, 39, 40, 51 a 64, 82, 83, 90, 91 and 94 a 96 of the Mercosur Common Nomenclature-NCM, in substitution to the corresponding aliquot valorem. Duration

Single paragraph. Is the Executive Power authorized to:

I-establish and change the relation of goods subject to the incidence of the Import Tax in the form of the caput; and

II-change the aliquots ad rem applicable, observed as limit the value of which treats the caput, as well as differentiating them by type of commodity.

Art. 3rd The art. 8th of the Law no 10,865, of April 30, 2004, passes the invigorate plus of the following paragraphs: Vigence

? § 17. The provisions of § 14 shall not apply to the values paid, credited, delivered, employed or remitted, by source situated in the Country, to the physical or legal person resident or domiciled abroad, in the performance of the provision of freight services, afflicting, leasing or rent of sea or river vessels intended for the transportation of persons, for tourist purposes.

§ 18. The provisions of § 17 will also apply to the hypothesis of contracting or use of the vessel in mixed transport activity of cargoes and persons for tourist purposes, regardless of the preponderance of the activity.? (NR)

Art. 4th The art. 4th of the Law no 11,488, of June 15, 2007, is increased from the following § 2nd, passing the single paragraph to invigorate as § 1º:

? § 2nd The willing in the inciso I of the caput applies also in the rental revenue hypothesis of machines, apparatus, instruments and equipment for use in infrastructure works when hired by legal person benefiting from the REIDI.? (NR)

Art. 5th The values retained in the font to the title of the Contribution to the PIS/PASEP and of COFINS, when it is not possible for your deduction of the values to be paid from the respective contributions in the month of ascertaining, they may be restituted or compensated with debitures relating to other tributes and contributions administered by the Registry of the Federal revenue of Brazil, observed the specific legislation applicable to the matter.

§ First gets set the impossibility of the deduction that treats the caput when the amount retained in the month exceeds the value of the respective contribution to be paid in the same month.

§ 2nd To effect of the determination of excess of which it treats § 1st, considers to be contribution payable in the month of retention the value of the due discounted contribution of the credits ascertained in that month.

§ 3rd From the publication of this Provisional Measure, the balance of the values retained in the source to the title of the Contribution for PIS/PASEP and COFINS, ascertained in previous periods, it may also be restituted or compensated with debits relating to other tributes and contributions administered by the Registry of the Revenue Federal Brazil in the form to be regulated by the Executive Power.

Art. 6th O art. 28 of the Law no 10,865, from 2004, goes on to invigorate with the following essay:

?Art. 28. ......................................................................

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VIII-new vehicles mounted on chassis, with capacity for 23 (twenty-three) to 44 (forty-four) people, classified under codes 8702.10.00 Ex 02 and 8702.90.90 Ex 02, of TIPI, intended for school transport for basic education in the rural area of state and municipal networks, which meet the devices of the Act No 9,503, September 23, 1997- Brazilian Transit Code, when acquired by the Union, States, Municipalities and the Federal District, in the form to be established in regulation of the Executive Power;

IX-new vessels, with capacity for 20 (twenty) to 35 (thirty five) persons, classified in the code 8901.90.00 of the TIPI, intended for school transport for basic education in the rural area of state and municipal networks, when acquired by the Union, States, Municipalities and the Federal District, in the form to be established in regulation of the Executive Power.

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

Art. 7th O art. 5th of the Law no 9,718, of November 27, 1998, goes on to invigorate with the following essay: Vigence

?Art. 5th The Contribution to PIS/PASEP and COFINS, incidents on gross revenue, earned by producer and by importer in the sale of alcohol, including for carbureting purposes, will be calculated based on the aliquots of 3.75% (three integers and seventy five hundrths per cent) and 17.25% (seventeen whole and twenty-five hundrths per cent), respectively.

§ 1st Ficam reduced to 0% (zero percent) the Contribution aliquots for the PIS/PASEP and COFINS incidents on the gross proceeds from selling alcohol, including for carburic purposes, when earned by distributor or retailer retailer.

§ 2nd The producer and the importer of which treats the caput will be able to opt for special arrangements of ascertainment and payment of the Contribution for PIS/PASEP and COFINS, in which the specific aliquots of the contributions are set, respectively, in R$ 58.45 (fifty-eight reais and forty-five cents) and R$ 268.80 (two hundred and sixty-eight reais and eighty cents) per metre cubic of alcohol.

§ 3rd The option provided for in § 2nd will be exercised, second standards and conditions laid down by the Registry of the Federal Revenue Office of Brazil, until the last working day of the month of November each year-calendar, producing effects, in an irredeemable manner, throughout the year-calendar subsequent to that of the option.

§ 4th In the case of the option effected under the terms of § § 2nd and 3rd, the Registry of the Brazilian Federal Revenue Office will disclose the name of the opting legal person and the starting date of the option.

§ 5th The option to which refers to this article will be automatically extended for the following year-calendar, unless the legal person of it gives up, under the terms and conditions set by the Registry of the Federal Revenue Office of Brazil, until the last working day of the month of November of the calendar year, hypothesis in which the effects production will take place from the day 1st of January of the subsequent calendar year.

§ 6th Stay the Executive Power authorized to fix coefficients for reduction of aliquots predicted in § 2nd, which they may be changed, for more or less, in relation to the products or their use, at any time.

§ 7th In the calendar year in which the legal person initiates production or import activities of alcohol, the option by the regime special can be exercised on any given date, producing effects from the first day of the month of the option.

§ 8th In relation to gross income earned from the sale of alcohol, including for carburic purposes, the provisions do not apply of the art. 15 of the Provisional Measure no 2.158-35, of August 24, 2001.

§ 9th In the hypothesis of the producer or importer effecting the sale of alcohol, including for carburating purposes, for legal person with which to maintain interdependence relationship, taxable value cannot be less than 32.43% (thirty-two integers and forty-three hundred per cent) of the current selling price of that product to consumers in that producer's square or importer.

§ 10. For the purposes of § 9th, the verification of the existence of interdependence between two legal persons shall apply to the provisions of the art. 42 of the Law no 4,502, of November 30, 1964.

§ 11. The provisions of § § 9th and 10 do not apply to the producer or importer that is opting for the special arrangements for ascertaining and paying the Contribution to the PIS/PASEP and COFINS instituted by the § 2nd of this article.? (NR)

Art. 8th Exceptionally, between the date of publication of this Provisional Measure and the first day of the subsequent fourth month, the option of which treats the § 2nd of the art. 5th of Law no 9,718, from 1998, may be exercised in advance until the last working day of the third month subsequent to the said date, producing effects from the first day of the month of the option.

Art. 9th O art. 64 of the Law no 11,196, of November 21, 2005, goes on to invigorate with the following essay: Vigence

?Art. 64. In the sale of alcohol, including for carburic purposes, intended for consumption or industrialization in the Manaus-ZFM Franca Zone, effected by producer or importer established outside ZFM, the provisions of the art apply. 2nd of Law no 10,996, December 15, 2004.

§ First A Contribution to PIS/PASEP and COFINS will focus on sales effected by the procuring legal person in the form of the caput of this article, to the aliquots referred to in § 2nd of the art. 5th of the Law no 9,718, of November 27, 1998, observed the provisions of § 6th of the same article.

§ 2nd The producer or importer is obliged to charge and collect, in the condition of contributor-substitute, the Contribution to o PIS/PASEP and COFINS due by the legal person of which it treats the § 1st.

§ 3rd For the effects of § 2nd, the Contribution to the PIS/PASEP and COFINS will be ascertained upon the application of the aliquots of which it treats the § 1st on the volume sold by the producer or importer.

§ 4th The legal person domiciled in the ZFM who use as an insumo alcohol purchased with tax replacement, in the form of the § § 2nd and 3rd, you can shoot down the Contribution to PIS/PASEP and COFINS, incidents on your billing, the value of these contributions collected by the substitute tributary.

§ 5th For purposes of this article, do not apply the provisions of paragraph (b) of the inciso VII of the art. 8th of the Law No 10,637 of December 30, 2002 and in paragraph (b) of the inciso VII of the art. 10 of the Law no 10,833, of December 29, 2003.? (NR)

Art. 10. It is vetoed to the distributor of fuels the ascertainment of Contribution credits to PIS/PASEP and COFINS arising from the acquisition of alcohol for carburating purposes, even if to add it to gasoline.

Art. 11. The incidence of the Contribution to PIS/PASEP and COFINS in the sale of sugarcane, classified in heading No. 12.12 of the Mercosur-NCM Common Nomenclature, is hereby suspended for legal person producer of alcohol, including for purposes carburettor.

§ First is vetted to the legal person salesperson of sugar cane the advantage of credits linked to the sales revenue effected with suspension in the form of the caput.

§ 2nd The provisions of this article do not apply in the case of sale of sugar cane to legal person that apura the contributions in the cumulativity regime.

Art. 12. In the case of production by order of alcohol, including for carbureing purposes:

I-the person legal order shall be subject to the aliquots provided for in the art caput. 5th of the Law no 9,718, of 1998, observed the provisions of your § § § 2nd and 6o;

II-the person legal enforcer of the order should establish the Contribution to PIS/PASEP and COFINS upon application of the aliquots of 1.65% (one whole and sixty-five hundrths per cent) and 7.6% (seven whole and six tenths per cent), respectively; and

III-apply the concepts of industrialization by order of the legislation of the Industrialized Products Tax-IPI.

Art. 13. Alcohol producers, including for carburettive purposes, are required to install production control equipment on the terms, conditions and deadlines set by the Registry of the Brazilian Revenue Office.

§ 1st The Registry of the Brazilian Federal Revenue Office will be able to dispense with the installation of the equipment provided in the caput, in function of production or billing limits that fix.

§ 2nd In the case of inoperability of any of the equipment provided in the caput, the producer shall report the occurrence to the unit of the Registry of the Brazilian Revenue Office with jurisdiction over its tax domicile, within twenty-four hours, and shall maintain control of the volume of production as long as it lasers the interruption.

§ 3rd The disfulfilling of the provisions of this article ensejars the application of fine:

I-corresponding to fifty percent of the value commercial of the commodity produced in the period of inoperancy, not less than R$ 5,000.00 (five thousand reais), if, from the tenth day subsequent to the deadline set for the commissioning of the system, the equipment referred to in the caput has not been installed by virtue of impediment created by the producer; and

II-in the value of R$ 5,000.00 (five thousand reais), without prejudice to the provisions of the inciso I, in the case of lack of the communication of the inoperance of the meter in the form of the § 2nd.

§ 4th For the purposes of the provisions of the inciso I of § 3rd, any action or omission practiced by the tendant manufacturer shall be deemed to impede or retard the installation of the equipment or, even after your installation, damage your normal functioning.

Art. 14. The arts. 2nd and 3rd of the Law no 10,637, of December 30, 2002, go on to invigorate with the following essay: Vigence

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

§ 1st ................................................................................

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

XI-in the art caput. 5th of the Law no 9,718, of November 27, 1998, in the case of sale of alcohol, including for carburating purposes; and

XII-no § 2nd of the art. 5th of the Law no 9,718, of 1998, in the case of sale of alcohol, including for carburating purposes.

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

?Art. 3rd ............................................ ??????????...

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

a) in the inciso III of the § 3rd of the art. 1o; and

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§ 14. They are excepted from the provisions of this article the distributors and wholesalers wholesalers and retailers of the goods and products referred to in § 1st Art. 2nd of this Act, in relation to the costs, expenses and charges linked to these revenues, not by applying for maintenance of credits of which it treats art. 17 of the Law no 11,033, of December 21, 2004.? (NR)

Art. 15. The arts. 2nd and 3rd of the Law no 10,833, of December 29, 2003, go on to invigorate with the following essay: Vigence

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

§ 1st .........................................................................

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XI-in the art caput. 5th of the Law no 9,718, of November 27, 1998, in the case of sale of alcohol, including for carburating purposes; and

XII-no § 2nd of the art. 5th of the Law no 9,718, of 1998, in the case of sale of alcohol, including for carburating purposes.

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

?Art. 3rd ....................................................................

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

a) in the inciso III of the § 3rd of the art. 1o; and

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§ 18. In the case of return of sales effected in previous periods, the credit calculated upon application of the aliquot incident on the sale will be appropriate in the month of receipt of the return.

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§ 22. They are excepted from the provisions of this article the distributors and wholesalers wholesalers and retailers of the goods and products referred to in § 1st Art. 2nd of this Act, in relation to the costs, expenses and charges linked to these revenues, not by applying for maintenance of credits of which it treats art. 17 of the Law no 11,033, of December 21, 2004.? (NR)

Art. 16. The arts. 8th, 15 and 17 of the Law no 10,865, from 2004, go on to invigorate with the following essay: Vigence

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

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§ 19. The import of alcohol, including for carbureting purposes, is subject to the incidence of the Contribution to the PIS/PASEP-Import and COFINS-Import, fixed per unit volume of the product, to the aliquots of which it treats the § 2nd of the art. 5th of the Law no 9,718 of November 27, 1998, irrespective of whether the importer has opted for the special scheme of ascertaining and payment there.? (NR)

?Art. 15 ............................................................... ...

......................................................................... ??.

§ 8th ...........................................................................

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V-products of § 17 of the art. 8th, when intended for resale.

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

?Art. 17. .....................................................................

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V-do § 17 of the art. 8th, when intended for resale.

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

Art. 17. The art. 3rd of the Law no 7,689, of December 15, 1988, passes to invigorate with following essay: Vigence

?Art. 3rd The aliquot of the contribution is:

I-fifteen percent, in the case of the legal persons of private insurance, those of capitalization and those referred to in the incisions I to XII of the § 1st art. 1st of the Supplemental Law no 105, January 10, 2001; and

II-nine per cent, in the case of the remaining legal persons.? (NR)

Art. 18. This Interim Measure takes effect on the date of its publication, producing effects in relation to:

I-to art. 2nd, from the regulation; and

II-to the arts. 3rd, 7th and 9th to 17, from the first day of the fourth month subsequent to the publication of this Provisional Measure.

Art. 19. They shall be repealed:

I-as of the date of the publication of this Provisional Measure, the § § 1st and 2nd of the art. 126 of the Law no 8,213, of July 24, 1991; and

II-as of the first day of the fourth subsequent month to the publication of this Provisional Measure:

a) the single paragraph of the art. 6th of the Law no 9,718, of November 27, 1998;

b) the inciso IV of § 3rd of the art. 1st, point (a)? of the inciso VII of the art. 8º and the art. 37 of Law No. 10,637 of December 30, 2002;

c) the inciso IV of § 3rd of the art. 1st and point? a? of the inciso VII of the art. 10 of Law No. 10,833 of December 29, 2003;

d) the incisos II and III of the art. 42 of the Provisional Measure no 2.158-35, of August 24, 2001; and

and) the art. 2nd of Law no 7,856, October 24, 1989.

Brasilia, January 3, 2008; 187th of the Independence and 120th of the Republic.

LUIZ INACIO LULA DA SILVA

Guido Mantega

This text does not replace the one published in the DOU of 1/3/2008-Extra edition.