PROVISIONAL MEASURE NO. 1.971-8, OF February 10, 2000.

Disposes on the restructuring of the Career Audit of the National Treasury and organization of the Auditoria-Fiscal Career of the Social Security of the Auditoria-Fiscal Career of the Work.

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

Art. 1º This Interim Measure has on the restructuring of the Career Audit of the National Treasury, of which it treats the Decree-Law No. 2,225, of 10 of January 1985, and of the organization of the Auditoria-Fiscal Career of Social Security and the Auditoria-Fiscal Career of Labor.

Art. 2º The posts of Auditor-Fiscal of the Federal Revenue Technician of the Internal Revenue Technician, de Auditor-Fiscal of Social Security and Auditor-Fiscal of Work are grouped together in class, A, B, C and Special, comprising, the first two, five patterns, and, the last two, four patterns, in the form of the Annexes I and II.

Art. 3º The ticket in the posts of which it treats the previous article will be in the initial standard of the initial class of the respective post, upon public tender of evidence, requiring superior course, or equivalent, completed, observed requirements set out in the relevant legislation.

§ 1º The contest referred to in the caput, for the Labour Auditory Career, could be carried out by areas of expertise.

§ 2º For investiture in the post of Auditor-Fiscal do Work, in the areas of specialization in safety and occupational medicine, the proof of the respective professional capacity-building, at a postgraduate level, officially recognized.

Art. 4º The development of the server in the careers of which it treats this Interim Measure will occur upon functional progression and promotion.

§ 1º For the purposes of this Interim Measure, functional progression is the pass from the server to the standard of immediately higher maturities within a same class, and promotion, the server passage of the last standard of a class to the first of the immediately upper class.

§ 2º A functional progression and the promotion will observe requirements and conditions set in regulation.

§ 3º The probationary server will be object of specific assessment, at the end of which, if confirmed in the post, will obtain the progression to the immediately superior standard of the starting class, vetting it, during that period, the functional progression.

Career Audit of the National Treasury

Art. 5º The career audit of the National Treasury, of which it treats Decree-Law No. 2,225, of 1985, goes on to denominate Career Auditing of the Federal Revenue-ARF.

Paragraph single. As a result of the provisions of this article, the posts of Auditor-Fiscal of the National Treasury and the National Treasury Technician go on to denominate, respectively, Auditor-Fiscal of the Federal Revenue And Technical Revenue of the Federal Revenue Service.

Art. 6º Are assignments of the occupants of the office of Auditor-Fiscal of the Federal Revenue Officer, in the exercise of the jurisdiction of the Federal Revenue Secretary, regarding the tributes and the contributions by it administered:

I-in deprivative character:

a) constitute, upon launch, the tax credit;

b) draw up and provide decisions in administrative-fiscal process, or of them to participate, as well as in relation to tax refund and tax benefit recognition procedures;

c) perform surveillance procedures, including those relating to the customs control, objecting to the fulfilment of the obligations tributaries by the taxable person, practicing all the acts defined in the specific legislation, including those relating to the seizure of goods, books, documents and resembling;

d) proceed to the guidance of the taxable person in the touching upon the application of tax law, through normative acts and solution of consultations;

and) overseeing the orientation activities of the passive subject effected by enteric electronic media, telephone and fiscal planton;

II-in general character, the remaining activities inherent in the competence of the Federal Revenue Secretary.

§ 1º The Executive Power could, among the activities of which it treats inciso II, commit its exercise, in deprivative character, to the Auditor-Fiscal of the Internal Revenue.

§ 2º Inform The Technician of the Federal Revenue Auxiliary the Auditor-Fiscal of the Federal Revenue in the exercise of its assignments.

§ 3º The Executive Power, noted the provisions of this article, will have on the assignments of the Auditor-Fiscal positions of the Federal Revenue Office and the Federal Revenue Technician.

Auditoria-Fiscal Career of Social Security

Art. 7º The Tax Charges of Previdentiary Contributions, from the Group-Tributation, Fundraising and Surveillance, of which it treats art. 2º of Law No. 5,645 of December 10, 1970, they become the Auditor-Fiscal of Social Security-AFPS.

Art. 8º Are assignments of the occupants of the office of Auditor-Fiscal of Social Security, concerning the contributions administered by the National Institute of Social Insurance-INSS:

I-in deprivative character:

a) perform auditing and surveillance, objecting to compliance with Social Security legislation relating to the contributions administered by the INSS, to launch and constitute the corresponding established credits;

b) to affect the Self-Infringement lavrature when you see the occurrence of the legal and Auto-obligation defulfillment Seizure and Guard of documents, materials, books and resembling them, for verification of the existence of fraud and irregularities;

c) examine the accounting of companies and taxpayers in general, not by applying to them the willing in the arts. 17 and 18 of the Commercial Code;

d) judge the administrative proceedings of objection filed against the previdential credit constitution;

and) recognize the right to restitution or compensation of payment or undue pick-up of contributions;

f) audit the fundraiser as to the receipt and repass of the contributions administered by the INSS;

g) overseeing the orientation activities to the taxpayer effected via electronic media, telephone and tax office;

h) proceed to audit and audit of the entities and funds of the own social pension schemes, when there is delegation of the Ministry of Welfare and Social Assistance to the INSS for this purpose.

II-in general character, the remaining activities inherent in the competences of the INSS.

§ 1º The Executive Power could, among the activities of that treats inciso II, commit its exercise, in deprivative character, to the Auditor-Fiscal of Social Security.

§ 2º The Executive Power, noted the provisions of this article, will have on the assignments of the Auditor-Fiscal posts of Social Security.

Career Auditoria-Fiscal work

Art. 9º The Career Auditoria-Fiscal of Labour will contain positions of Auditor-Tax Labour in the following areas of expertise:

I-work legislation;

II-safety at work;

III-occupational medicine.

§ 1º It is forty weekly hours a work journey of the members of the Auditoria-Fiscal Career of Labour, not by applying to them the work journey to which art is concerned. 1º caput and § 2º of Law No. 9,436, of February 5, 1997, and no longer admitting the perception of two basic maturities.

§ 2º The current occupants of the job of Physician of Labour who choose to remain in the current situation should do so, in an irredeemable manner, by September 30, 1999, by staying, in this case, in an endangered framework.

Art. 10. They are transformed into the post of Auditor-Fiscal Labour, in the Auditoria-Fiscal work career, and following effective positions of the permanent framework of the Ministry of Labour and Employment:

I-Fiscal Labour;

II-Social Assistant, in charge of the supervision of the work of the woman and the minor;

III-Engineers, entrusted with the safety supervision at work;

IV-Physician of the Work, in charge of the monitoring of the salubrity conditions of the work environment.

§ 1º The posts referred to in the incisos I and II of the caput go on to denominate Auditor-Tax of Labour, in the area of specialization of work legislation.

§ 2º The posts referred to in the incisos III and IV of the caput go on to denominate Auditor-Fiscal Labour, in the areas of occupational safety specialization and occupational medicine, respectively.

Art. 11. The occupants of the job of Auditor-Fiscal of the work have for assignments to ensure, in the entire national Territory:

I-the application of legal and regulatory devices of a labour and related nature to safety and to the work medicine;

II-the verification of the records in Work Portfolio and Social Security-CTPS, aiming at the reduction of the informality indices;

III-the verification of the pick-up of the Fund of Warranty of Service Time-FGTS, objecting to maximizing the fundraising indices;

IV-the fulfillment of agreements, conventions and collective employment contracts concluded between employees and employers;

V-respect to the agreements, treaties, and international conventions of which Brazil is a signatory.

Remuneration of the Carreiras

Art. 12. It becomes extinct the Variable Additional Consideration of which it treats the art. 5º of Law No. 7,711 of December 22, 1988, due to the occupants of the positions of the Career Audit of the National Treasury.

Art. 13. The members of the Auditoria-Fiscal Career of Social Security and the Auditoria-Fiscal Career of Labour do not make jus at the perception of Stimulation of Stimulus to Surveillance and Fundraising-GEFA, created by the Decree-Law No. 2,371 of November 18 of 1987.

Art. 14. The members of the Carreiras of which it treats this Provisional Measure do not make jus at the perception of the Gratification of Activities of which it treats the Delegated Law No. 13, of August 27, 1992.

Art. 15. It becomes instituted the Performance Gratification of Tax Activities-GDAT, due to the members of the Career Audit of the Federal Revenue, Career Auditoria-Fiscal of Social Security and Career Auditoria-Fiscal of Labour, in the percent of up to fifty percent, incidents on the basic server maturity.

§ 1º The GDAT will be assigned in function of the effective server performance, as well as fixed fundraising targets and surveillance results, in the form established in an act of the Executive Power.

§ 2º Up to twenty percentage points of the GDAT will be assigned depending on the scope of the fundraising targets and results of surveillance.

§ 3º While not regulated the provisions of the preceding paragraphs, GDAT will correspond to thirty percent of the basic salary.

§ 4º Will be of ninety days, counted as of July 30, 1999, the deadline for forwarding to the Civil House of the Presidency of the Republica of the GDAT draft regulations, by halting the payment of the percentage provided for in the preceding paragraph if this does not occur.

§ 5º The provisions of this article shall not apply to pensions and pensions granted until June 30, 1999 to servers of the Federal Revenue Audit Career and, until July 30, 1999, the servers of the Auditoria-Fiscal Career of Social Security and Career Auditoria-Fiscal of Labor.

§ 6º For retirements and pensions granted after the dates referred to in the preceding paragraph, GDAT will be calculated on the basis of the average of the value paid in the last twelve months of effective exercise.

Art. 16. The values of maturities of the Auditor-Fiscal positions of the Federal Revenue, Auditor-Fiscal of Social Security and Auditor-Fiscal of Labour are the constants of Annex III and those of the Federal Revenue Technician's post, the constants of Annex IV.

Art. 17. The occupants of the Auditor-Fiscal positions of the National Treasury and National Treasure Technician are transposed, as of 1º July 1999, in the form of the Annexes V and VI.

§ 1º The occupants of the positions of Fiscal of Pension contributions; Labour Tax; Social Assistant, in charge of the supervision of the work of the woman and the minor; Engineers, in charge of occupational safety supervision; and Physician of Labour, in charge of the audit of the salubrity conditions of the work environment are transposed, as of 1º August 1999, in the form of Annex V.

§ 2º Constated the reduction of remuneration arising from the transposition of which it treats this article, the difference will be paid for the title of nominally identified personal advantage, to be absorbed on the occasion of development in the Carrier.

Art. 18. The ticket in the posts of Auditor-Fiscal of the Federal Revenue, Auditor-Fiscal of Social Welfare and Fiscal Auditor of the Labour of the approved tenders, whose edict has been published by June 30, 1999, will exceptionally be given in class B, default V.

Art. 19. The provisions of this Provisional Measure to retirements and pensions apply, remaining the provisions of § 5º of the art. 15.

Single paragraph. Ascertained the reduction of orderings or pension arising from the application of the provisions of this Provisional Measure, the difference shall be paid for the nominally identified personal advantage.

Art. 20. They are convalidated the acts practiced on the basis of the Provisional Measure No. 1.971-7 of January 11, 2000.

Art. 21. This Interim Measure shall come into force on the date of its publication.

Art. 22. It is revoked the art. 5º of Law No. 7,711, of December 22, 1988.

Brasilia, February 10, 2000; 179º of Independence and 112º of the Republic.

fernando cardoso henrique

Pedro Malan

Francisco Dornelles

Waldeck Ornélas

Martus Tavares