LEI N ° 12,599, March 23, 2012

Altera as Leis n °s 10,893, of July 13, 2004, which has about the Additional to the Freight for the Renewal of the Merchant Navy-AFRMM and the Merchant Marine Fund-FMM, 11,434, of December 28, 2006, 11,196, of November 21, 2005, 10,865, April 30, 2004, 8,685, July 20, 1993, 12,249, June 11, 2010, 11,775, September 17, 2008, and 11,491, June 20, 2007, and the Measure Provisional n ° 2.228-1, of September 6, 2001; repeals devices from the Laws n °s 9,432, of January 8, 1997, and 10,925, of June 23, 2004; changes the incidence of the Contribution to the PIS/PASEP and of the Contribution to Social Security Financing-COFINS in the productive chain of coffee; institutes the Cinema Program Near You; and gives other arrangements.

A P R E S D E N T A D A R E P U B L I C A I do know that the National Congress decrees and I sanction the following Law:

Art. 1 ° The Law n ° 10,893 of July 13, 2004, passes the invigoration with the following changes:

" Art. 3 ° ....................................................................................

§ 1 ° Compete to the Registry of the Federal Revenue Officer of Brazil the administration of the activities concerning collection, supervision, fundraising, prorogation, restitution and grant of incentives from the AFRMM.

§ 2 ° The AFRMM subject to the standards concerning the tax administrative procedure for the determination and requirement of the tax credit and consultation, of which they treat Decree No. 70,235, of March 6, 1972, and the arts. 48 a 50 of Law No. 9,430, of December 27, 1996.

§ 3 ° The Registry of the Federal Revenue Officer of Brazil will expedite the necessary acts for the exercise of the competence referred to in § 1 °. " (NR)

" Art. 7 ° The aquaviary transport officer shall, in the form and in the time limits set by the Registry of the Federal Revenue Office of Brazil, make available the data necessary for the control of the AFRMM fundraiser, arising from the knowledge of lading or the statement that it treats § 2 ° of the art. 6 °, regarding the goods to be disembarked at the port of unloading, regardless of the location provided for their nationalization, including those in transit to the outside.

§ 1 ° Desummer will also be made available to the Revenue Office Federal of Brazil the data referring to the goods object: I-export, including by means of fluvial and lacustrine navigation of international pathway; and

II-of transport in inland navigation, when the incidence of AFRMM does not occur.

§ 2 ° (Revogated). " (NR)

" Art. 8 ° The finding of incompatibility of the value of the remuneration of the aquaviary transport, constant of the knowledge of lading or the declaration of which it treats § 2 ° of the art. 6 °, with the practiced in the market conditions shall enact its rectification, in accordance with the standards established by the Registry of the Federal Revenue Office of Brazil, without prejudice to the cominations provided for in this Law. " (NR)

" Art. 11. The payment of the AFRMM, plus the Utilization Rate of the Additional Admission Control System to the Freight for Renewal of the Merchant Navy-MERCANTE, will be effected by the taxpayer prior to the delivery authorization of the merchandise corresponding by the Secretariat of the Brazilian Revenue Officer. " (NR)

" Art. 13. The taxpayer should keep on file, by the time limit of 5 (five) years, counted from the date of the effective unloading of the vessel, the knowledge of lading and remaining documents pertaining to the transport, for submission to the audit, when requested. " (NR)

" Art. 14. ...................................................................................

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IV-..........................................................................................

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e) goods destined for scientific and technological research, as laid out in law;

V- ............................................................................................

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b) imported in the elapsed acts of acts between legal persons of external public law entered into and approved by the President of the Republic and ratified by the National Congress, which contain express exemption clause of the AFRMM;

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" Art. 15. The payment of the AFRMM incident on freight relating to the carriage of goods submitted to the special customs regime shall be suspended until the date of the registration of the import declaration which initiates the dispatch for corresponding consumption.

§ 1 ° (Revogated).

§ 2 ° In the regime's defulfillment hypothesis, the AFRMM will be required with the accruals mentioned in the art. 16, calculated from the date of the registration of the import declaration for admission of the merchandise in the respective regime. " (NR)

" Art. 16. On the value of the AFRMM paid in arrears or unpaid, as well as on the difference arising from the payment of the AFRMM to less than due, will cover fine of mora or of offending and interest of mora, in the form provided for in § 3 ° of the art. 5 ° and in the arts. 43, 44 and 61 of Law No. 9,430, of December 27, 1996.

I-(revoked);

II-(revoked).

§ 1 ° (Revogated).

§ 2 ° (Revogated). " (NR)

" Art. 17. ...................................................................................

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§ 7 ° By request of the stakeholder, the FMM will be able to use the product of the AFRMM fundraising, already classified by the Registry of the Brazilian Internal Revenue And not yet deposited in the linked account of the Brazilian shipping company, for debit compensation relating to the benefits to which they refer to points (c and d of the inciso I of the caput of the art. 19, guaranteed to the financial officer the payment by the FMM of the incident commissions on the compensated values. " (NR)

" Art. 37. ..................................................................................

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§ 3 ° The rate of which treats the caput does not focus on:

I-the loads destined for the exterior; and

II-the payloads exempt from AFRMM payment, as provided for in the art. 14.

§ 4 ° The product of the fundraiser of the rate of which it treats the caput is linked to the Special Development Fund and Improvement of the Supervisory activities-FUNDAF, instituted by art. 6 ° of the Decree-Law No. 1,437, of December 17, 1975. " (NR)

" Art. 38. ..................................................................................

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§ 3 ° The deposit of the credit in the linked account will be processed and effected by the National Treasury Board Secretariat, in the forecast form in the caput. " (NR)

Art. 2 ° The Law No. 10,893 of July 13, 2004, passes the increased vigour of the following art. 52-A:

" Art. 52-A. The Registry of the Brazilian Federal Revenue Office will process and viabilize, upon resources arising from the AFRMM's fundraising that fit the Merchant Marine Fund-FMM, the mishandling of the Brazilian companies of navigation of the parcels provided for in the incisos II and III of the caput of the art. 17 that cease to be collected on the grounds of the non-incidence of which it treats the art caput. 17 of Law n ° 9,432, of January 8, 1997. "

Art. 3 ° The Law n ° 11,434 of December 28, 2006, passes the invigoration with the following essay:

" Art. 4 ° To obtain the ressarcement that it treats art. 52-A of Law No. 10,893 of July 13, 2004, the Brazilian shipping company is to present the Knowledge of Shipment or the Knowledge of Cargo Aquaviary Transport which proves that the origin or destination of the cargo carried is port located in the North or Northeast region of the Country. " (NR)

" Art. 6 ° .....................................................................................

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§ 2 ° For the payment of the ressarcement of which treats the art. 52-A of Law No. 10,893 of July 13, 2004 concerning the transport operations carried out previously to the publication of the Provisional Measure n ° 320 of August 24, 2006, the Secretariat of the Brazilian Federal Revenue Officer should verify that the values constants of Shipment Knowledge or the Knowledge of Cargo Aquaviary Transport have been correctly transcribed into the Electronic Raising System of the Additional to the Freight for Renewal of the Merchant Navy, with the aim of attest to certainty, the liquidity and the correctness of the amounts of the bonds to be ressarated. " (NR)

Art. 4 ° It shall be suspended the incidence of the Contribution to the PIS/Pasep and the Contribution to Social Security Financing-COFINS on the revenue arising from the sale of the products classified under codes 0901.1 and 0901.90.00 of the Table of Incidence of the Industrialized Products Tax-TIPI, approved by Decree n ° 7,660, of December 23, 2011.

§ 1 ° The suspension of which treats the caput does not achieve the gross revenue earned in the sales to the final consumer.

§ 2 ° It is vetted to the legal persons carrying out the operations of that treats the caput the ascertaining of credits linked to the sales revenues effected with suspension.

Art. 5 ° The legal person subject to the non-cumulative Contribution Scheme of the Contribution to the PIS/Pasep and the Cofins exporting the products classified under code 0901.1 of the Tipi will be able to discount of the said contributions, due in each period of ascertaining, presumed credit calculated on the export revenue of the said products.

§ 1 ° The amount of the assumed credit referred to in the caput will be determined upon application, on the export revenue of the products classified under code 0901.1 of the Tipi, of percent corresponding to 10% (ten percent) of the aliquots predicted in the caput of the art. 2 ° of the Law no 10,637, of December 30, 2002, and in the caput of art. 2 ° of Law No. 10,833 of December 29, 2003.

§ 2 ° The presumed credit unavailed in a given month may be availed in the subsequent months.

§ 3 ° The legal person who by the end of each trimesrecalendary it is unable to use the assumed credit that it treats this article in the form predicted in the caput can:

I-effecting your compensation with own debits, vanquished or vincends, concerning taxes and contributions administered by the Registry of the Brazilian Federal Revenue Officer, observed the specific legislation applicable to the matter; or

II-soliciting its ressaration in cash, observed the specific legislation applicable to the matter.

§ 4 ° For the purposes of this article, considers whether to export direct sale to the outside or the exporting commercial company with the specific end of export.

§ 5th The willing in this article does not apply to:

I-commercial exporting company;

II-operations that consist of mere resale of the goods to be exported; and

III-goods that have been imported.

Art. 6 ° The legal person taxed in the non-cumulative Contribution Scheme of the Contribution to the PIS/Pasep and the Cofins will be able to discount from the said contributions, due in each period of ascertaining, assumed credit calculated on the acquisition value of the products classified in the Tipi code 0901.1 used in the elaboration of the products classified under Tipi codes 0901.2 and 2101.1.

§ 1 ° The right to the presumed credit of which treats the caput only applies to products acquired from physical or legal person resident or domiciled in the Country.

§ 2 ° The amount of the assumed credit to which refers to the caput will be determined upon application, on the value of the mentioned acquisitions, of percent corresponding to 80% (eighty percent) of the aliquots provided for in the art caput. 2 ° of Law No. 10,637, of December 30, 2002, and in the art caput. 2nd of Law No. 10,833 of December 29, 2003.

§ 3 ° The presumed credit unavailed in given month can be taken advantage of in the subsequent months.

§ 4 ° The legal person who until the end of each trimestrecalendary shall not be able to use the presumed credit that it treats this article in the form predicted in the caput will be able to:

I- make your compensation with own debits, overdue or vincende, concerning taxes and contributions administered by the Registry of the Brazilian Federal Revenue Officer, observed the specific legislation applicable to the matter; or

II-request its mishandling in kind, observed the specific legislation applicable to the matter.

§ 5 ° The provisions of § 4 ° apply only to the share of the assumed credits determined on the basis of the result of the application, on the value of the acquisition of goods classified in Tipi's 0901.1 position, of the existing percentage ratio between export revenue and total gross revenue earned in each month.

§ 6 ° For the purpose of the provisions of § 5 ° consider also export receipts as arising from sales to the exporting commercial company with the specific end of export.

Art. 7 ° The willing in the arts. 4 ° to 6 ° shall be applied only after established terms and conditions by the Registry of the Brazilian Federal Revenue Office, respected, at a minimum, the deadline of which it treats the inciso II of the caput of the art. 25.

Single paragraph. The willing in the arts. 8 ° and 9 of Law No. 10,925 of July 23, 2004 no longer applies to goods or products classified under codes 09.01 and 2101.11 of the Mercosur Common Nomenclature-NCM from the date of production of effects defined in the caput.

Art. 8 ° The art. 70 of Law No. 11,196, of November 21, 2005, passes the invigoration with the following essay:

" Art. 70. ...................................................................................

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a) until the third working day subsequent to the occurrence decene: of the generative facts, in the case of gold acquisition and financial asset;

b) until the last working day of the month subsequent to the occurrence of the generative facts, in the case of transactions concerning financial derivative contract; and

c) until the third working day subsequent to the collection's decennial or from the tax ledger of the tax, in the remaining cases.

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Art. 9 ° Stay instituted the Cinema Program Near You, aimed at the magnification, diversification and decentralization of the cinema exhibition room market in Brazil, with the following objectives:

I-strengthen the cinematic display segment, supporting the expansion of the exhibitor park, its companies and its technological upgrading;

II-facilitating population access to audiovisual works by means of the opening of rooms in medium sized cities and popular neighbourhoods of major cities;

III -broaden the social stratum of cinema-room frequenters, with attention to ticket price reduction policies; and

IV-decentralize the exhibitor park, seeking to induce the formation of new regional cinema-consuming centres.

Art. 10. The Cinema Program Near You comprises:

I-lines of credit and investment for deployment of display complexes;

II-tax measures of stimulus to expansion and to the modernization of the film exhibitor park; and

III-the City Cinema Project.

Paragraph single. In the cinematic rooms serviced by the Cinema Program Near You, the screening of national films should be prioritized.

Art. 11. The construction and deployment of cinematic display complexes, in the conditions, cities and urban areas established by the Cinema Program Regulation Near You, will be able to be supported by lines of credit, investment and equalization of financial burdens, underpinned by the resources of the Audiovisual Sector Fund, created by Law No. 11,437, of December 28, 2006.

Paragraph single. The lines mentioned in this article should consider, in the evaluation of the projects, the following factors, among others:

I-localization in urban areas, cities and Brazilian regions devoid or poorly serviced by the offer of cinematic display rooms;

II-contribution to the magnification of the social stratum with access to the cinema;

III-appointments concerning ticket prices;

IV-option by the digitization of the cinematic projection; and

V-partnerships with Municipalities, states, and Federal District.

Art. 12. It is established the Special Taxation Scheme for Development of Film Display Activity-RECINE, on the terms established by this Law.

Paragraph single. The executive branch will regulate the regime of which it treats the caput.

Art. 13. It is a beneficiary of the Recine the legal person holder of film display project, previously accredited and approved, in the terms and conditions of the regulation.

§ 1 ° Competem to the National Cinema Agency-ANCINE the accreditation and approval of the projects of which it treats the caput.

§ 2 ° The fruition of the Recine becomes conditional on the tax regularity of the person legal in relation to the taxes and contributions administered by the Registry of the Brazilian Federal Revenue Office.

§ 3 ° The beneficiary of the Recine is expected to exercise the activities concerning the implantation, or the operation of cinematic complexes or the leasing of equipment for rooms of display.

Art. 14. In the case of sale in the domestic or import of machinery, apparatus, instruments and equipment, new, for incorporation into the immobilized asset and use in exhibition complexes or itinerant cinemas as well as materials for its construction, is suspended the requirement:

I-of the Contribution to the PIS/Pasep and the Contribution to the Financing of Social Security-COFINS incidents on the revenue of the seller legal person, when the acquisition is effected by legal person benefiting from the Recine;

II-from the Contribution to the PIS/Paspe-Import and Cofins-Import, when the import is effected by person legal beneficiary of the Recine;

III-of the Imposed Products Industrialized Products-IPI incident at the exit of the industrial establishment or equated, when the procurement in the domestic market is effected by legal person benefiting from the Recine;

IV-of the IPI incident on the customs landings, when the import is effected by legal person benefiting from the Recine; and

V-from the Import Tax, when the aforementioned goods or building materials, without similar national, are imported by legal person benefiting from the Recine.

§ 1 ° In the tax notes relating to sales of which it treats the inciso I of the caput, should appear the expression "Sale effected with suspension of the Contribution's exigency to the PIS/Pasep and the Cofins", with specification of the corresponding legal device.

§ 2 ° In the tax notes relating to the outputs of which it treats the inciso III of the caput, it should appear the expression "Output with suspension of IPI", with specification of the corresponding legal device, vetoed the record of the tax in the said notes.

§ 3 ° The suspensions of which it treats this article, after the incorporation of the well or material of construction into the immobilized asset or its use in the cinematic exhibition complex or itinerant cinema, converts:

I-in exemption, in the case of the Import Tax and IPI; e

II-in aliquot 0 (zero), in the case of the remaining tributes.

§ 4 ° The legal person who does not incorporate or do not use the well or material of construction in the exhibition complex cinematic or itinerant cinema is obliged to collect the unpaid tributes in arrears of the suspensions of which it treats this article, plus interest and fine of mora, in the form of the law, counted from the date of the fact generator of the tribute, in the condition:

I-de taxpayer, in relation to the Contribution to the PIS/Pasep-Import, à Cofins-Import, IPI incident on customs landings and Import Tax; or

II-de responsible, in relation to the Contribution to the PIS/Pasep, to the Cofins and the IPI of which it treats the inciso III of the caput.

§ 5 ° For the purposes of this article, equip itself with the importer the procuring legal person of goods and materials of foreign construction, in the case of import carried out, by its account and order, through legal person importing.

§ 6 ° The machines, appliances, instruments, equipment and building materials with the tax treatment of which it treats the caput will be related in regulation.

§ 7 ° The term for fruition of the benefit of which it treats the caput should respect the provisions of the § 1 ° of the art. 92 of Law n ° 12,309, of August 9, 2010.

Art. 15. For 5 (five) years counted from the completion of the modernization project or the beginning of the operation of the exhibition rooms, it becomes vetted the targeting of the complexes and audiovisual equipment purchased with tax benefit provided for in this Act, in purpose diverse of those anticipated in the projects accredited or approved by Ancine. Single paragraph. The defulfillment of the provisions of the caput subjects the beneficiary legal person to the pick-up of the unpaid tributes in the form of the § 4th of the art. 14.

Art. 16. The arts. 8 ° and 28 of Law No. 10,865 of April 30, 2004, they go on to invigorate with the following changes:

" Art. 8 ° .....................................................................................

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§ 12. ........................................................................................

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XXIII-projectors for display cinematographic, classified in code 9007.2 of the NCM, and its parts and accessories, classified in NCM code 9007.9.

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

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XXI-projectors for cinematic display, ranked in NCM code 9007.2, and its parts and accessories, ranked in NCM code 9007.9.

Paragraph single. The Executive Power will be able to regulate the provisions of the incisos IV, X and XIII to XXI of the caput. " (NR)

Art. 17. It is hereby instituted, within the framework of the Cinema Program Near You, the City Cinema Project, intended for the deployment of rooms belonging to the public power.

§ First Powers to be enrolled in the City Cinema Project the projects submitted by Municipalities, states or Federal District, under the following conditions:

I-observance of the technical specifications defined by the Cinema Program Close to You for the projects architectural of the rooms, including with attention to accessibility to spaces;

II- deployment of the rooms in public owned real estate;

III-operation of the rooms by company exhibitor, preferentially;

IV-commitment to tax reduction in operations of the rooms; and

V-location in urban areas or cities devoid or ill-serviced by offer of exhibition rooms.

§ 2 ° The Film rooms of the City Cinema Project will be deployed with resources originating in the Union, as per the availabilities provided for by the annual budget law.

§ 3 ° In exceptional character, modernization projects of existing municipal complexes could be inscribed, provided that to enable the digitization of the projection cinematographic or to ensure the continuity of the operation.

Art. 18. Compete to Ancine the coordination of the executive actions of the Cinema Program Near You and the expedition of the necessary complementary norms.

Art. 19. The Provisional Measure n ° 2.228-1, of September 6, 2001, passes the vigour with the following essay:

" Art. 1 ° ....................................................................................

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nineteenth-piece cinematographic or videophonographic foreign advertising: the one that does not meet the willing in the XVII and XVIII incisels of the caput;

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" Art. 7 ° .....................................................................................

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XXII-promote interaction with administrations of the cinema and audiovisual of the Mercosur member states and too many members of the international community, with views in achieving objectives of common interest; and

XXIII-establish criteria and administrative procedures for the guarantee of the principle of reciprocity in the territory Brazilian in relation to the conditions of production and exploitation of Brazilian audiovisual works in foreign territories.

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" Art. 25. Any and all foreign advertising or videographical works can only be conveyed or transmitted in the Country, in any market segment, duly adapted to the Portuguese language and after payment from the Condecine, of which it treats the art. 32.

Single paragraph. The adaptation of cinematographic work or advertising videography is to be carried out by Brazilian producing company registered in the Ancine, as per standards by it expedited. " (NR)

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

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§ 2 ° The versions, the adaptations, the vignettes and the calls performed from the cinematographic and videofonographic work advertisement original, Brazilian or foreign, up to the maximum limit of 5 (five), should be considered a single title, together with the original work, for effect of the payment of the Condecine.

§ 3 ° The versions, the adaptations, the vignettes and the calls carried out from the original film and videographic work original intended for retail advertising, up to the maximum limit of 50 (fifty), shall be considered a single title, together with the original work, for the purpose of payment of the Condecine.

§ 4 ° Exceeded the limit of which it treats § 2 ° or § 3 °, new registration of the original cinematographic work title and advertising video-game should be requested. " (NR)

" Art. 36. ...................................................................................

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III-on the date of the registration of the title or until the first working day following your request, for cinematographic work or Brazilian advertising videographically, Brazilian filmed abroad or foreign for each market segment, as Annex I;

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" Art. 39. ..................................................................................

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III-the calls of the programs and the advertising of cinematographic and videophonographic works conveyed in the services of broadcasting of sounds and images, in the electronic mass communication services by subscription and in the market segments of display and home video rooms in any support;

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XII-the hypotheses predicted by the inciso III of the art. 32, when the operative fact occurs that it treats the inciso I of the same article, in relation to the same advertising audiovisual work, for the mass electronic communication market segment by signature.

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" Art. 40. ...................................................................................

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IV-10% (ten percent), when it comes to the Brazilian advertising work carried out by microenterprise or small company porting, according to the definitions of the art. 3 ° of the Supplementary Act No. 123 of December 14, 2006, at cost not exceeding R$ 10,000.00 (ten thousand reais), as per Ancine Regulation. " (NR)

" Art. 58. ...................................................................................

Paragraph single. It constitutes embarrassment to the audit, subjecting the offender to the penalty provided in the caput of the art. 60:

I-imposition of obstacles to the free access of Ancine agents to the supervised entities; and

II-the unfulfillment of the requisition of files or comprobative documents of the fulfillment of the legal display quotas and the tax obligations regarding the pick-up of the Condecine. " (NR)

" Art. 59. The defulfillment of the compulsion that it treats art. 55 will subject the offender to the fine corresponding to 5% (five percent) of the complex average daily box office revenue of the complex, ascertained in the year of the infraction, multiplied by the number of days of the unfulfillment.

§ 1 ° If the gross revenue of box office of the complex cannot be ascertained, it will be applied fine in the amount of R$ 100.00 (one hundred reais) per day of defulfillment multiplied by the number of rooms of the complex.

§ 2 ° The fine provided in this article should respect the limit maximum established in the caput of the art. 60. " (NR)

Single paragraph. The tables set out in Annex I of the Provisional Measure n ° 2.228-1 of September 6, 2001 relating to the inciso II of the caput of the art. 33, they go on to invigorate with the amendments of the Annex to this Act.

Art. 20. The art. 5 ° of Law No. 8,685 of July 20, 1993, it passes the invigoration with the following essay:

" Art. 5 ° The values deposited in the accounts of which it treats the inciso I of § 1 ° of the art. 4 ° and not applied within 48 (forty-eight) months of the date of the first deposit and the values deposited in the accounts of which it treats the inciso II of § 1 ° of the art. 4 ° and not applied within 180 (one hundred and eighty) days, extended for equal period, shall be earmarked for the National Culture Fund, allocated in the Audiovisual Fund. " (NR)

Art. 21. The Law No. 12,249 of June 11, 2010 passes the invigoration with the following essay:

" Art. 70. It is authorised for the concession of rebate to settle, until March 29, 2013, of the rural credit operations that have been renegotiated under the conditions of the art. 2 ° of Law No. 11,322 of July 13, 2006 and which are lasered in resources of the FNE, or in mixed resources of the FNE with other sources, or in resources from other sources effected at the risk of the Union, or still of the operations carried out under the Pronaf, in replacement of all addedness and settlement bonds provided for such operations in Law No. 11,322, of July 13, 2006, and in art. 28 of Law No. 11,775 of September 17, 2008, not remitted in the form of the art. 69 of this Act, observed still the following conditions:

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§ 9 ° It shall be authorized to suspend the judicial executions and the respective procedural deadlines regarding the operations framed in this article to date limit for concession of rebate defined in the caput, provided that the borrower formalises interest in liquidating the operation before the financial institution.

§ 10. The limitation period of the debts of which it treats the caput shall be suspended from the date of publication of this Act until March 29, 2013. " (NR)

" Art. 72. The 60% (sixty per cent) rebate is authorised on the debtor balance updated by the contractual financial charges applicable for the normalcy situation, excluded the bonuses, for the liquidation, until March 29, 2013, of the rural credit operations of the Group 'B' of Pronaf contracted between January 2, 2005 and December 31, 2006, with resources from the general budget of the Union or the Northeast, North and Midwest Financing Constitutional Funds, effectuated with risk of the Union or the respective Funds, whose value contracted by borrower has been up to R$ 1,500.00 (thousand and five hundred reais).

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§ 5 ° Stay authorized to suspend the executions judicial and the respective procedural deadlines regarding the framing operations in this article up to the date limit for concession of rebate defined in the caput, provided that the borrower formalises interest in liquidating the transaction before the institution financial.

§ 6 ° The limitation period of the debts of which it treats the caput shall be suspended from the date of publication of this Act until March 29, 2013. " (NR)

Art. 22. The arts. 21 and 26 of the Law No. 11,775 of September 17, 2008, they go on to invigorate with the following changes:

" Art. 21. It is authorized to individualize individual, grupal or collective rural credit operations, effected with avail, framed in the Groups A, A/C and B of Pronaf, inclusive of those carried out with FAT resources, contracted until June 30 of 2011, with a risk of the Union or the Constitutional Funding Funds, observed the provisions of the arts. 282 a 284 of Law No. 10,406, of January 10, 2002-Civil Code.

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" Art. 26. It is authorized to individualize the financing contracts entered into by the beneficiaries of the Land and Agrarian Land Reform Fund, established by the Supplementary Law No. 93 of February 4, 1998 and the Cédula Programme of the Land, established under the framework of the 4147-BR Loan Agreement, approved by the Federal Senate Resolution No. 67 of July 22, 1997, from its origin until June 30, 2011.

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§ 2 ° The costs arising from the individualization process could be included in the respective financing contracts, up to the limit of 15% (fifteen percent) of the total value of the individualized operation, yet surpass the funding ceiling of the program.

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Art. 23. It is authorized to extend the deadline set in the caput of the art. 7 ° of the Supplementary Act No. 93 of February 4, 1998 in the cases of renegotiation or extension of debts arising from financing for the purchase of rural real estate by the amparo of the Land and Agrarian Reformation Fund-Bank of the Land and of the Earth Ballot Program, established under the framework of the 4147-BR Loan Agreement, approved by the Federal Senate Resolution No. 67 of July 22, 1997, pursuant to the terms established by the National Monetary Council.

Art. 24. (VETADO).

Art. 25. This Act comes into force on the date of its publication, producing effects:

I-in relation to the arts. 1 ° to 3 °, as of the date of publication of the act of the Executive Power that regulates them;

II -in relation to the arts. 4 ° to 6 °, as of the first day of the fourth month subsequent to its publication; and

III-in relation to the remaining articles, as of the date of their publication.

Art. 26. They are repealed:

I-as of the date of publication of the act of the Executive Power that regulate the arts. 1 ° to 3 °:

a) the single paragraph of the art. 17 of Law No. 9,432 of January 8, 1997; and

b) the art. 12 of Law No. 10,893 of July 13, 2004;

II-the § § 6 ° and 7 ° of the art. 8 ° of Law No. 10,925, of July 23, 2004; and

III-(VETADO).

Brasilia, March 23, 2012; 191 ° of Independence and 124 ° of the Republic.

DILMA ROUSSEFF

Guido Mantega

Paulo Sérgio Oliveira Passos

Mendes Ribeiro Filho

Fernando Damata Pimentel

Miriam Belchior

Anna Maria Buarque de Hollanda

Marco Antonio Raupp

Gilberto José Spier Vargas

Aguinaldo Ribeiro

Luis Inacio Lucena Adams

appended