Key Benefits:
DECREE NO. 6,764, OF February 10, 2009.
Approves the Regimental Structure and the Demonstrative Frame of the Cargos in Commission and Gratified Functions of the Ministry of the Farm, and gives other arrangements.
THE PRESIDENT OF THE REPUBLIC, in the use of the assignments that confers the art. 84, incisos IV and VI, paragraph (a) of the Constitution, and with a view to the provisions of the art. 50 of the Law no 10,683, of May 28, 2003,
DECRETA:
Art. 1o Fiction approved the Regresmental Structure and the Demonstrative Table of Cargos in Commission and of the Gratified Functions of the Ministry of Finance, in the form of the Annexes I and II.
Art. 2o As a result of the provisions of the art. 1o, stay remanded, in the form of Annex III, the following posts in committee of the Group-Direction and Superiors Superiors-DAS:
I-of the Management Secretariat, of the Ministry of Planning, Budget and Management, for the Ministry of Finance: two DAS 101.5, three DAS 101.4, twelve DAS 101.3, five DAS 101.2 and four DAS 101.1; and
II-from the Ministry of Finance to the Office of Management, of the Ministry of Planning, Budget and Management: two DAS 102.4, five DAS 102.2 and four DAS 102.1.
Art. 3o As a result of the provisions of the art. 61 of the Provisional Measure no 449 of December 3, 2008, shall be demonstrated, in the form of Annex IV, the positions in commission and the gratified functions extinguished under the Ministry of Finance.
Art. 4o The apostilaments arising from the approval of the Structure Regimental of which treats art. 1o should occur within thirty days, counted from the date of publication of this Decree.
Single paragraph. After the apostilaments provided for in the caput, the Minister of State for Finance will be publishing, in the Official Journal of the Union, within sixty days, counted from the date of publication of this Decree, nominal relation of the holders of the posts in committee of the Group-Direction and Superiors Superiors-DAS, referred to in Annex II, indicating, including, the number of vacant positions, its denomination and its level.
Art. 5o The Internal Regishments of the Ministry of Finance's bodies shall be approved by the Minister of State and published in the Official Journal of the Union within the period of one hundred and eighty days, counted from the date of publication of this Decree.
Art. 6o This Decree comes into effect on the date of its publication, producing effects from February 13, 2009.
Art. 7o It is revoked the Decree no 6,661, of November 25 of 2008.
Brasilia, February 10, 2009; 188the of Independence and 121o of the Republic.
LUIZ INÁCIO LULA DA SILVA
Guido Mantega
Paulo Bernardo Silva
ANNEX I
REGIMENTAL STRUCTURE OF THE MINISTRY OF THE FARM
CHAPTER I
OF NATURE AND COMPETENCY
Art. 1o The Ministry of Finance, the body of the direct federal administration, has as an area of competence the following subjects:
I-currency, credit, financial institutions, capitalization, popular savings, private insurance and open private providence;
II-politics, administration, surveillance, and federal tax collection, inclusive of provident-free social, and customs;
III-update of the social security custeion plan, in articulation with the remaining bodies involved;
IV-financial administration and accounting public;
V-administration of public, internal and external debts;
VI-economic and financial negotiations with governments, multilateral bodies, and agencies government;
VII-prices in general and public tariffs and administered;
VIII-surveillance and control of foreign trade;
IX-realization of studies and research for follow-up of the economic conjuncture;
X-proposition of reforms aimed at perfecting the institutions that regulate the functioning of the economy Brazil; and
XI-authorization, resonated the competences of the Monetary Council National:
a) of the free distribution of awards for advertisement title when effectuated upon draw, valley-toast, concourse or assorted operation;
b) of the operations of consortium, mutual fund and other assesed associative forms, which object to the acquisition of goods of any nature;
c) of the sale or promise of sale of goods to retail, upon public offer and with early, partial or full receipt, of the respective price;
d) of the sale or promise of selling rights, inclusive of quotes owned by civil entities, such as hospital, motel, club, hotel, recreation centre or accommodation and organisation of services of any nature with or without proration of maintenance expenses, upon public offer and with advance payment of the price;
e) of the sale or promise of sale of land loteed to installments by draw;
f) of any other modality of early popular saving abstraction, upon promise of contraption in goods, rights or services of any nature; and
g) of the exploitation of lotteries, inclusive the sweepstakes and other modalities of lotteries held by horse racing promoters.
CHAPTER II
DA ORGANIZATIONAL STRUCTURE
Art. 2o The Ministry of Finance has the following Organizational Structure:
I-bodies of direct and immediate assistance to the Minister of State:
a) Cabinet; and
b) Secretariat-Executive:
1. Undersecretion for Economic Affairs;
2. Board of Strategic Management;
3. Subsecretion of Planning, Budget and Administration; and
4. School of Finance Administration;
II-specific organs:
a) Attorney General of the National Farm;
1. Assistant Attorney General for Tax and Financial Consultancy;
2. Assistant Deputy Attorney General of Consulting and Tax Litigation;
3. Assistant Deputy Attorney General of Administrative Consultancy;
4. Department of Management of Active Debt of the Union; and
5. Department of Corporate Management
B) Secretariat of the Brazilian Federal Recipe:
1. Subsecretion of Fundraising and Service;
2. Sub-secretive of Taxation and Contencious;
3. Sub-secretarship of Surveillance;
4. Subsecretion of Aduana and International Relations; and
5. Subsecretariat of Corporate Management;
c) National Treasury Board Secretariat;
d) Secretary of Economic Policy;
e) Secretariat of Economic Monitoring;
f) Secretary of International Affairs; and
g) Secretaria Extraordinary of Econometry-Fiscais;
III-collegiated organs:
a) National Monetary Council;
b) National Council of Fazendary Politics;
c) Resource Council of the National Financial System;
d) National Privacy Insurance Council;
e) Board of Resources of the National Private Insurance System, of Open Private and Capitalization Welfare;
f) Board of Control of Financial Activities;
g) Administrative Council of Fiscal Resources;
h) Brazilian Committee of Nomenclature;
i) Outer Credits Evaluation Committee;
j) Managerial Coordination Committee of the Federal Public Financial Institutions; and
k) Gestor Committee of the National Simple;
IV-linked entities:
a) authorities:
1. Central Bank of Brazil;
2. Commission of Securities; and
3. Superintendence of Private Insurance;
b) public companies:
1. House of the Currency of Brazil;
2. Federal Data Processing Service;
3. Federal Economic Box; and
4. Asset Manager Company;
c) Societies of Economics Mist:
1. Bank of Brazil S.A.;
2. IRB-Brazil Reinsurance S.A.;
3. Bank of Amazonia S.A.; and
4. Bank of the Northeast of Brazil S.A.
CHAPTER III
OF THE COMPETENCIES OF THE ORGANS
Section I
Of the organs of Direct and Immediate Assistance to the Minister of State
Art. 3o Ao Cabinet competes:
I-attend the Minister of State in his political and social representation, occupy yourself with the public relations and the preparer and dispatch of your personal expedient;
II- follow up the progress of the Ministry's projects of interest, in tramway in the National Congress;
III-provide for the fulfillment of the consultations and the requirements formulated by the National Congress;
IV-arrange for the official publication and dissemination of the subjects related to the Ministry's area of acting; e
V-exercise other assignments that are committed to it by the Minister of State.
Art. 4o À Secretariat-Executive competes:
I-attend the Minister of State in the supervision and coordination of the activities of the integral Secretaries of the structure of the Ministry and the entities to it linked;
II-plan, coordinate, promote and disseminate better management practices and institutional modernization;
III-coordinate and overseeing the activities of administrative organization and modernization, as well as those related to the federal planning and budget systems, financial administration, accounting, administration of information resources, and informatics, human resources, general services and documentation and archives, within the framework of the Ministry and linked entities;
IV-assist the Minister of State in the definition of guidelines and in the implementation of the actions of the Ministry's area of competence;
V-coordinate, within the framework of the Ministry, the studies related to projects of laws, interim measures, decrees and other normative acts; and
VI-coordinate, within the framework of the Ministry, the activities related to the ouvidoria.
Single paragraph. The Executive Secretariat exercises, still, the role of the sectoral body of the Civil Personnel Systems of the Federal Administration-SIPEC, of Administration of Information Resources and Informatics-SISP, of General Services-SISG, National Archives- SINAR, of Planning and Federal Budget, of Federal Financial Administration and Federal Accounting, through the Sub-Secretariat of Planning, Budget and Administration.
Art. 5o À Subsecretaria for Economic Affairs competes:
I-accompany and supervise the work on economic affairs, in the framework of the Secretariat-Executive, establishing guidelines for programming, organization, implementation and evaluation of tasks by it developed;
II-coordinate, within the framework of the Executive Secretariat, in articulation with the Social Communication Advisory and the Advising for Parliamentary Affairs of the Ministry, actions and resolutions to the demands coming from the Legislative Power, the judiciary, other spheres of government, the press and organized civil society; and
III-coordinate the articulation between the singular, linked and external specific organs to the Ministry of Finance, in the tramits of legal and infralegal measures.
Art. 6the To The Directorate of Strategic Management competes:
I-promoting the capacity of strategic formulation, observed the priorities of government, definition, measurement, follow-up, evaluation, and dissemination of results and organizational performance;
II-supporting policy making and ministerial strategic management guidelines;
III-supporting the implementation of programs, projects and systemic actions of transformation of management, aimed at the institutional strengthening of the Ministry and its organs particular specific;
IV-carry out the actions borne by the Executive Secretariat in the conduct of the programs and cooperation projects.
Art. 7o À Subsecretion of Planning, Budget and Administration compete:
I-administer, plan, coordinate, and supervise the execution of the activities of organization and administrative modernization, as well as those related to the federal planning and budget systems, financial administration, accounting, administration of information and informatics resources, human resources, of general services and of documentation and archives, within the Ministry;
II-coordinate and to supervise the implementation of the activities of administrative organization and modernization, as well as those related to the systems cited in the inciso I, within the framework of the linked entities of the Ministry;
III-promoting articulation with the organs responsible for the central coordination of the organization activities and administrative modernization and the federal systems referred to in the inciso I and inform and guide the organs of the Ministry and linked entities as to the fulfilment of the established administrative standards;
IV-coordinate the elaboration and consolidation of the plans and programs of the Ministry's finalistic activities and linked entities, and submit them to the top decision;
V-examine and manifest about the internal regiments of the organs of the Ministry, as well as of the structures or statutes of the linked entities, except for public enterprises and mixed-economy societies;
VI-developing the activities of budgetary, financial and accounting execution, within the Ministry;
VII-carry out taken care of the expense payers and too many responsible for goods and values public and of all the one that gives cause to loss, stray or other wrongdoing that results in damage to the erarium; and
VIII-supervise, coordinate and guide the Regional Administration Managers of the Ministry.
Art. 8o À The School of Finance Administration competes:
I-plan, promote and intensify systematic, progressive, and adjusted training programs needs of the Ministry in its various areas, and thus the transversal macroprocesses of work inherent in the Ministry;
II-promoting the formation and technical-professional enhancement of the Ministry's servers;
III-systematization, planning, overseeing, directing and control of recruitment and personnel selection for filling of positions of the Ministry;
IV-systematization, planning, supervising, orienting and control the mapping of competences and the management of knowledge within the Ministry;
V-planning and promoting basic and applied research, as well as to develop and maintain technical cooperation programs with national and international bodies on matter of interest of the Ministry;
VI-plan and execute courses, projects and activities of recruitment, selection and training that come to be convenienced with bodies and entities of the direct and indirect public administration of the Union, the States, the Federal District and the Municipalities, and with national and international bodies; and
VII-administrate the Special Training and Development Fund, of a accounting nature, of which treats Decree no 73,115, of November 8, 1973.
Section II
From the Singular Specific Organs
Art. 9o À Prosecutor-General of the National Finance, technically and legally subordinate to the Union Advocate General and administratively to the Minister of State of the Farm, compete:
I-ascertaining the liquidity and certainty of tax credits or any other nature and enroll them in the active debt of the Union, for purposes of collection, friendly or judicial;
II-make the control of legality of tax credits or of any other nature, forwarded for enrollment in active Union debt, or which find themselves in charge, and may recognize from office the prescription and decay, among other causes of credit extinction;
III-represent privately, judicial, or extrajudicially, the Union, in the execution of its active debt;
IV-examine the legality of the contracts, concessions, agreements, adjustments or arrangements of interest of the National Farm, inclusive of those referring to external government debt and, where applicable, promote the respective termination or expiry statement;
V-examine beforehand the legality of dispensing dispatches, of recognition of bidding inchargeability and their ratifications, of the convenatory acts and of the contracts, concessions, permits, agreements, adjustments or arrangements to be entered into by the Minister of State, Chief Executive Officer, Attorney General or leaders of the organs of the basic structure of the Ministry;
VI-represent the Union in the causes of fiscal nature, thus understood as those concerning the competence tributes of the Union, including infractions regarding tax legislation, compulsory borrowing, seizure of goods, domestic or foreign, organ decisions of the tax administrative litigation, benefits and tax exemptions, credits and stimuli export tax, tax liability of transporters and maritime agents, and procedural incidents raised in shares of a tax nature;
VII-fixing, within the framework of the Ministry of Finance, the interpretation of the Constitution, laws, treaties, and too many normative acts to be uniformly followed in their areas of acting and coordination, when there is no normative orientation of the Union Advocate General;
VIII-represent and defend the interests of the National Farm:
a) in contracts, inclusive of concession, agreements or adjustments of a fiscal or financial nature in which they intervene or are part of one side of the Union and, of the other, the States, the Federal District, the Municipalities, the authorities, public companies, mixed economy societies or foreign entities;
b) in instruments, loan agreements, guarantee, financed acquisition of goods and financing, contracted in the Country or abroad, in which it is party to or intervenes to Union;
c) in the Administrative Council of Tax Resources, on the Board of Resources of the System National Financial, in the Board of Resources of the National Private Insurance System, of Open Private and Capitalization Welfare, in the Financial Activities Control Board-COAF and in other bodies of collective deliberation; and
d) in the constitutive acts and in assemblies of the mixed-economy societies and other entities of whose capital participates in the National Treasury, and in the acts of underwriting, purchasing, selling, or transferring shares of society;
IX-manage the special subaccount of the Special Development Fund and Improvement of Supervisory activities-FUNDAF, of which they treat the Decree-Law no 1,437, de December 17, 1975, and the Law no 7,711, of December 22, 1988, intended to cater to the Incentive Program to the Union's Active Debt Fundraising;
X-plan, coordinate, guide, supervise, control, and evaluate activities related to material and heritage resources, convents, bidding, contracts and general services, observed the policies, guidelines, norms, and recommendations of the General Services and Documentation Systems and Archives;
XI-represent and defend in judgement the Board Director of the PIS-PASEP; Participation Fund;
XII-enrolling in active debt the credits arising from contributions, fines and charges to the Service-Time Guarantee Fund-FGTS and promote the respective collection, judicial and extrajudicial;
XIII-plan, coordinate, guide support and execute academic-scientific and cultural activities, in particular, with respect to:
a) to the formation of new members of the Attorney General of the National Farm, in the performance of their institutional functions;
b) to the enhancement and technical-professional updating of the members, servers and trainees of the Organ;
c) to the development of projects, courses, seminars, and other modalities of study and exchange of information, and may, for these purposes, celebrate congeniuses with organs of the Administration and public and private entities of teaching and research; and
d) to the creation of conditions aiming at the fulfillment of the provisions of the art. 39, § 2o, of the Constitution; and
XIV-render, to the organs of the Ministry of Farm, consultancy and legal advice in the subjects of which this article is concerned.
§ 1o In the exercise of the activities foreseen in the inciso XIII will be used, preferentially, the physical structure made available by the Fazendary School of Administration.
§ 2o The Attorney General of the National Farm performs the activities of consultancy and legal advising within the Ministry, Regensing, in the performance of these activities, by the provisions of the Decree-Law no 147, of February 3, 1967, and of the Supplementary Act no 73, of February 10 of 1993.
Art. 10. To the Deputy Attorney General of Tax and Financial Consultancy competes:
I-examine the legality of contracts, concessions, agreements, adjustments or arrangements which are of interest to the Union, in financial matters, including those concerning internal and external public debt, and, where the case may be, to promote the respective termination or declaration of expiry;
II-propose and examine, within the framework of the Ministry, projects of laws, of measures provisional, of decrees and too much normative acts involving financial matter, such as public debt, credit in all its modalities, public budget, government programs of fomenting, subsidies, public and private funds, insurance private, export credit insurance, open private provident, capitalization, public prices, utilities tariffs, foreign trade, free zones, free trade zones, export processing zones, public securities and private, capital market, securities, foreign exchange, National Financial System, banking secrecy, economic and financial order, competition, money laundering;
III-represent the Attorney General of the National Farm among the Financial System Resource Council National-CRSFN, to the Board of Resources of the National Private Insurance System, of Open Private Welfare and Capitalisation-CRSNSP, to the Financial Activities Control Board-COAF, to the Curator Board of the Compensation Fund of Salary Variances-CCFCVS and the Housing Insurance Resource Committee of the Housing Financial System-CRSFH;
IV-examine the constitutionality and legality of the minutesof votes and resolutions of the National Monetary Council;
V-represent and defend the interests of the National Farm:
a) in contracts, agreements or adjustments of a fiscal or financial nature, in which they intervene, or are part, on one side, the Union and, of another, the States, the Federal District, the Municipalities, the authorities, public companies, mixed-economy corporations or foreign entities, and so in the concessions;
b) in credit operations, inclusive loan agreements, assumption, warranty, financed acquisition of goods and mercantile rental, in which it is party to or intervenes the Union;
c) in the acts constitutions, assemblies of companies by shares of whose capital the Union participates and contracts of a societtal nature, including in the acts of acquisition, underwriting, divestments or transfer of shares and other securities and securities; and
d) in contracts for the external financial operations of the Public Farm, or with warranty of the National Treasury, with private financial entities, international bodies, and official credit agencies;
VI-render, to the organs of the Ministry of Finance, legal advice in the subjects of which it treats this article; and
VII-exercise other assignments that are committed to it by the Attorney General of the National Farm.
Art. 11. To the Deputy Attorney General of Consulting and Contentious Tributary competes:
I- plan, coordinate and supervise the activities regarding the representation and judicial defense of the National Farm;
II-exercise the representation and judicial defence of the National Farm, in the causes of competence of the Attorney General of the National Finance, to the Federal Supreme Court, to the Superior Court of Justice, the Superior Court of Labor, the Superior Court of Election and the National Turma of Uniformization of Jurisprudence;
III-propose guidelines, measures and normative acts for rationalization of administrative tasks pertinent to the representation and judicial defence of the National Farm, as well as of the contentious administrativo-fiscal;
IV-collate elements of fact and law, for the prepares, in urgent procedure, of information in security warrants and other actions impeded against acts of the Minister of State, the Chief Executive and the Leaders of the specific natural organs components of the basic structure of the Ministry of Finance;
V-issue, when requested, in matters of competence of the PGFN, opinions in defense of law or federal normative act, object of direct action of unconstitutionality, as well as respect of other proposed actions in the Higher Courts;
VI-examining, when necessary, court decisions whose compliance is entrusted to the Minister of State, depends on his authorization, or, still, when requested by the organs of the Ministry of Finance;
VII- coordinate and supervise the activities of representation of the National Farm in the Administrative Council of Tax Resources;
VIII-coordinate and supervise the examination and appreciation of the legal subjects pertinent to tax matters;
IX-propose, examine, and review projects of laws, of provisional measures, of decrees and too much normative acts that involve legal matter-tax matter;
X-render, to the organs of the Ministry of Finance, legal advice in the subjects of which it treats this article; and
XI-exercise others assignments that are committed to it by the Attorney General of the National Farm.
Art. 12. To the Assistant Attorney General of Administrative Consultancy competes:
I-plan, coordinate and supervise legal advice and advisory activities in matters of Administrative Law and Legislative Technique, within the framework of the Attorney General of the National Finance, excluded those affections to another Attorney General Adjoint or Department;
II-coordinate and supervise the activities concerning the consultancy and legal advice in relevant matters to projects of laws, decrees and other normative acts of interest of the Ministry of Finance, excluded those affections to another Deputy Attorney General or Department;
III-propose, examine and review projects of laws, of provisional measures, of decrees and too much acts normative interests of the Attorney General of the National Farm, resourced those who are affections to another Assistant Attorney General or Department;
IV-coordinate and supervise the activities pertinent to consultancy and legal advice in matters of bidding and administrative contracts, in the framework of the Prosecutor-General of the National Farm;
V-examine, beforehand, the legality of the dispensation or bid inchargeability, of the convening acts and of the contracts, concessions, permits, agreements, adjustments or arrangements to be entered into by the Minister of State, Chief Executive Officer, Attorney General or leaders of the organs of the basic structure of the Ministry, excluded those that are affection to another Deputy Attorney General or Department;
VI-render, to the organs of the Ministry of Finance, legal advice in the subjects of which it treats this article; and
VII-exercise other assignments that are committed to it by the Attorney General of the National Farm.
Art. 13. The Union Department of Active Debt Management competes:
I-plan, orient, coordinate and supervise the activities concerning the ascertainment, enrollment and collection and collection strategies regarding the active debt;
II-orient the decentralized units of the Attorney General of the National Farm in relation to the services of ascertaining, enrolment, collection and collection strategies concerning to the active debt, including as to the provision of tax regularity certificates and the granting and control of debit parcelings;
III-acting in articulation with the Registry of the Brazilian Federal Revenue Office and other bodies, aiming at the improvement of the services of ascertaining, enrolment, collection and strategies of collection regarding the active debt, as well as the revenue collection;
IV-propose guidelines and normative acts, as well as measures for the rationalization of administrative tasks pertinent to ascertaining, enrollment, collection and collection strategies regarding active debt;
V-propose measures of improvement, regulation and consolidation of the federal tax legislation in what if refer to the collection of active debt;
VI-orient and supervise the actuation of the units decentralised of the Attorney General of the National Finance, with regard to the services of the collection of active debt;
VII-promoting exchange of information concerning the judicial execution of active debt with the Secretaries of Finance or Finance and the Prosecutors-General, or organs congenneries, the states, the Federal District and the Municipalities; and
VIII-exercise others assignments that are committed to it by the Attorney General of the National Farm.
Art. 14. To the Department of Corporate Management compete to plan, coordinate and supervise the internal activities of:
I-budget, programming and financial execution, convents, tenders and contracts, heritage administration, infrastructure, systems and technology services;
II-management of people, covering recruitment, empowerment, allocation, development, and evaluation of performance;
III-technical-operational support to the data processing activities aimed at the fulfillment of the finalistic activities of the units of the Attorney General of the National Farm, ensuring the safety and integrity of the information;
IV-organization and administrative modernization; and
V-exercise other assignments that are committed to it by the Attorney General of the National Farm.
Art. 15. To the Secretariat of the Brazilian Federal Revenue Office compete:
I-plan, coordinate, to supervise, execute, control and evaluate the activities of federal tax administration, including those concerning social contributions intended for the financing of social security and the contributions due to third parties, thus understood other entities and funds, in the form of the legislation in force;
II-propose measures of improvement and regulation and the consolidation of federal tax legislation;
III- interpret and apply the tax, customs, costing, and correlates tax legislation, editing the normative acts and the necessary instructions to their execution;
IV-establish ancillary tax obligations, inclusive of disciplining the delivery of statements;
V-prepare and judge, in the first instance, administrative processes of determination and requirement of tax credits and recognition of receivables, relative to the tributes by it administered;
VI-follow up the implementation of tax and customs policies and study their effects on the country's economy;
VII-driving, overseeing, directing, coordinating and executing the surveillance, launch, charging services, fundraising and control of the tributes and too much revenue from the Union, under his administration;
VIII -carry out the prediction, follow-up, analysis and control of revenues under its administration, as well as coordinate and consolidate the forecasts of the remaining federal revenues, to subsidize the drafting of the Union budget proposal;
IX-propose measures aimed at compatibilizing the recipe to be raised with the predicted values in the federal financial programming;
X-estimate and quantify revenue waiver administered and assess the effects of the aliquot reductions, tax exemptions and incentives or fiscal stimulus, re-salvaged the competence of other organs that also deal with matter;
XI-promoting activities of cooperation and integration between the country's tax administrations, between the fisc and the taxpayer, and of tax education, as well to prepare, guide and disseminate tax and customs information;
XII-carry out studies to subsidize the formulation of the tax policy and establish economical information policy and implement systematic collection, treatment and disclosure of this information;
XIII-celebrate congeniuses with organs and entities of the federal, state, district and municipal administration, as well as entities of public or private law, for exchange of information, rationalization of activities, and conducting joint operations;
XIV-manage the Special Development Fund and Improvement of Supervisory activities-FUNDAF, to which if refers to the Decree-Law no 1,437, of December 17, 1975;
XV-negotiate and participate in the implementation of international agreements, treaties and arrangements pertinent to the tax and customs matters;
XVI-driving, overseeing, directing, coordinating and carrying out administration, customs surveillance and control services, including with regard to customs clearance of areas and precincts;
XVII-drive, supervise, guide, coordinate, and execute control of the customs value and transfer prices of imported or exported goods, resourced the competences of the Brazilian Committee of Nomenclature;
XVIII-directing, overseeing, directing, coordinating and performing the activities related to naming, tax classification and origin of goods, including representing the Country in international meetings on the matter;
XIX-participate, observed competence specific to other organs, from the activities of suppression to smuggling, to the dispath and illicit trafficking of narcotics and related drugs, and to money laundering;
XX-administrate, control, evaluate, and normatize the Integrated Foreign Trade System-SISCOMEX, reaped the competences of other bodies;
XXI-articulate with international entities and bodies and foreign nationals with acting in the economic-tax and economic field-pension, for carrying out studies, technical conferences, congresses and similar events;
XXII-elaborated proposal for updating the social security custeion plan, in articulation with the remaining organs involved; and
XXIII-orienting, overseeing and coordinating the production activities and dissemination of strategic information in the area of its competence, aimed at risk management or use by participating bodies and entities of joint operations, aiming at the prevention and combating of the frauds and delightful practices, within the framework of the federal and customs tax administration.
Art. 16. To the Subsecretariat of Fundraising and Service compete to plan, coordinate and supervise the activities of:
I-fundraising, revenue classification, collection, restitution, redemption, refund and compensation of tax credits;
II-supervision of the fundraiser network;
III-management of the cadastros of the Registry of the Brazilian Federal Revenue Office;
IV-presential listening and distance to the taxpayer;
V-promotion of tax education;
VI-supervision of the Income Tax Program; and
VII-management of the institutional memory of the Secretariat of the Brazilian Federal Revenue Office.
Art. 17. To the Subsecretariat of Taxation and Contencious competes:
I-plan, coordinate and overseeing activities concerning the elaboration, modification, regulation, consolidation and dissemination of the tax, customs and correlates legislation;
II-carry out and disseminate economic studies and statistics-tributaries and relative to the foreign trade matter;
III-effecting the prediction and analysis of the collection of the administered revenues and the resignations arising from the grant of benefits of a tax nature; and
IV-follow up with the litigation administrative and the jurisprudence emanating from the Judicial Power.
Single paragraph. With regard to inciso II, the Subsecretariat of Taxation and Contentitious should carry out its assignments in close collaboration with the Bureau of Economic Policy and with the Bureau of Economic Monitoring, aiming to enhance studies and public policies to his office.
Art. 18. The Subsecretariat of Surveillance competes to plan, coordinate and supervise the surveillance activities and strategic processes, except from foreign trade, and economic-tax monitoring of the largest taxpayers.
Art. 19. The Subsecretariat of Aduana and International Relations competes:
I-plan, coordinate and overseeing the activities concerning the customs administration and international relations of the Registry of the Brazilian Federal Revenue Officer; and
II-manage the activities concerning the aerial operations developed by the Secretariat of the Brazilian Federal Revenue Office.
Art. 20. To the Undersecretariat of Corporate Management competes to plan, coordinate and supervise the activities:
I-from budget, programming and financial execution, convents, tenders and contracts, heritage administration, infrastructure, systems, and technology services;
II-of people management, covering recruitment, capacity-building, allocation, development and evaluation of performance and diffusion of ethics;
III-relating to the seized goods; and
IV-of the Information Technology Development Plan of the Registry of the Federal Revenue Office Brazil, ensuring the safety and the integrity of the information.
Art. 21. To the Registry of the National Treasury, the central body of Federal Financial Administration and Federal Accounting Systems, compete:
I-draw up the monthly and annual financial programming of the National Treasury, manage the National Treasury Single Account and subsidize the formulation of the financing policy of the public expenditure;
II-ensure the financial balance of the National Treasury;
III-administer the financial and securities hapses of the National Treasury;
IV-keep track of the commitments that onset, directly or indirectly, the Union together with entities or to organisms international, as well as the management of the foreign currency account provided for in loan contracts and special credit grants firmed up by the Union to international bodies and foreign governmental entities of credit;
V-administering the public and contractual, internal and external public debts, of direct or indirect liability of the National Treasury;
VI-manage the funds and programs officers who are under the responsibility of the National Treasury, assessing and tracking the possible fiscal risks;
VII-edit standards on financial programming and budgetary and financial implementation, as well as promote the monitoring, systematization and standardization of the implementation of the public expenditure;
VIII-implement the actions necessary for the regularization of obligations financial from the Union, inclusive of those assumed to be due to law;
IX-establish accounting standards and procedures for the proper record of the acts and facts of the budgetary, financial and heritage management of the organs and entities of the federal administration, promoting the monitoring, systematization and standardization of execution accounting;
X-maintain and enhance the Accounts Plan and the Contabeis Procedures Manual of the Federal administration;
XI-institute, maintain, and enhance systems of accounting records for the acts and facts pertaining to budgetary, financial and heritage management;
XII- institute, maintain, and enhance information systems that allow to produce managerial information necessary for decision making and ministerial supervision;
XIII-setting standards and procedures for drawing up processes of spending payers' accounts and too many responsible for public goods and values and at all one that gives cause to loss, stray or other wrongdoing that results in damage to the erarium, and promote the corresponding accounting records of the agents ' accountability;
XIV-elaborating the accounting statements and reports intended to compose the annual accountability of the President of the Republic;
XV-edit general standards for consolidation of national public accounts;
XVI-consolidate national public accounts by aggregation of the data from the balance sheets of the Union, the States, the Federal District and the Municipalities;
XVII-promoting integration with the remaining Powers of the Union and of the remaining spheres of government in accounting matters concerning budgetary, financial and heritage execution;
XVIII-administrate, control, evaluate, and normatize the Integrated Financial Administration System of the Federal Government-SIAFI;
XIX-elaboration and release, within the framework of its competence, fiscal statistics, demonstratives and reports, in service to legal devices and agreements, treaties and agreements concluded by the Union with international bodies or entities;
XX-establish, follow up, monitor and evaluate the implementation of the States' Fiscal Restructuring and Adjustment Programs and assess compliance with the fiscal commitments of the Municipalities that have signed debt refinancing contract with the Union, under the current legislation;
XXI-check the fulfilment of the limits and conditions regarding the realization of credit operations of the states, the Federal District and the Municipalities, comprising the respective direct administrations, funds, authorities, foundations and dependent state-owned enterprises;
XXII-divulge, monthly, the relationship of the people who have outpaced the limits of consolidated and furnished debts, under the current legislation;
XXIII-advising and technically subsidizing the Minister of State in his participation in instances deliberatory on issues related to public investments, including those carried out under the modality of direct investment, public-private partnership and traditional concession, in particular in the processes regarding the selection steps, implementation, monitoring and evaluation of projects;
XXIV-managing the Sovereign wealth fund Brazil, including the coordination of the administration and management of the Fiscal Investment and Stabilization Fund, of which it treats the Law no 11,887, of December 24, 2008, with a view to promoting the investments in assets in Brazil and abroad, form public savings, mitigate effects of economic cycles and foster projects of strategic interest of the Country located abroad, supporting the Deliberative Council, of which it treats art. 6oof the said Act;
XXV-check the suitability of the partnership projects public-private to the tax requirements set out in Law no 11,079, of December 30, 2004, and in the Supplemental Act no 101, of May 4, 2000, as well as in the remaining normative correports;
XXVI-operationalize and follow up with the management of Public-Private Partnerships Guarantee Fund-FGP, with views to to ensure the valorisation of the public resources there deposited, and to draw up prior and reasoned opinion as to the feasibility of granting guarantees and in their form, regarding the risks to the National Treasury, and to compliance with the limit of which treats the art. 22 of the Law no 11,079, of 2004, for the contracting of public-private partnership, depending on the inciso II of § 3o of the art. 14 of the cited Law;
XXVII-structuring and articulating the federal programming system financial, involving the sectoral financial programming sectoral bodies, with the aim of supporting the efficient execution of public expenditure in general, and of the investment projects in particular;
XXVIII-promoting studies and research in tax matters, in particular on public spending, with views to viabilize the improvement of the sustainability conditions of public accounts;
XXIX-promote evaluation periodical of fiscal statistics and indicators, aiming to appropriate the Brazilian system of fiscal statistics to international best practices and local requirements;
XXX-elaboration of medium and long term scenarios of public finances with views to the definition of policy guidelines tax that guide the formulation of the National Treasury's financial programming and the identification of fiscal risks;
XXXI-setting standards and procedures on aspects of the management of public investments, including those carried out under the modality of public-private partnership, in what tange to financial programming, budgetary and financial implementation, accounting and tax registration, the calculation and monitoring of borrowing limits, the verification of payment capacity, the occurrence of contingent commitments; the managed information system, the administration of havers and obligations under the responsibility of the National Treasury, as well as the remaining competencies assigned institutionally to the Registry of the National Treasury.
§ 1o As far as public spending is concerned, including aspects associated with the budget programming, monitoring and evaluation, as mentioned in the incisies VII, XII, XXIV, XXV, XXVI and XXVII, the National Treasury Board Secretariat is expected to carry out its assignments in close collaboration with the Ministry of Planning, Budget and Management, aiming to suppress possible gaps and enhance the usual procedures in that area.
§ 2o The products generated in the performance of the acting of the Treasury Board Secretariat National in the area of public spending, in particular with regard to monitoring and evaluation activities, should be shared with the Ministry of Planning, Budget and Management, so as to allow its full integration with the System of Planning and the Federal Budget.
Art. 22. To the Bureau of Economic Policy competes:
I-advise the Minister of State in the formulation, follow-up and coordination of economic policy;
II-propose guidelines of medium and long deadlines for fiscal policy and follow up, in articulation with too many involved bodies, their driving;
III-elaboration, in articulation with too many involved bodies, proposals for improvement of public policies, aiming for fiscal balance, economic efficiency and the long-term growth;
IV-analyzing and elaborating, in articulation with too many organs involved, proposals for improvement of tax and budget legislation and assess their impacts on the economy;
V-define the set of macroeconomic parameters used in the drafting of the General Budget of the Union;
VI-evaluate and elaborate, in articulation with too many involved bodies, proposals for policies concerning the sector productive, including, tax, exchange rate, commercial, tariff and credit policies;
VII -follow up and evaluate the country's economic indicators by elaborating reports on the evolution of the economy;
VIII-contribute to promote the enhancement, expansion and broadening of access to credit within the National Financial System;
IX-promote studies and evaluate measures for the development of the complementary welfare sectors, safe and capitalization;
X-evaluate and propose measures for the development of the capital market Brazilian;
XI-propose alternatives and evaluate, in articulation with too many organs involved, the public policies for the housing system, aiming at the enhancement of regulatory and operational mechanisms;
XII-propose, evaluate and follow up the formulation and implementation of normatives and public policy instruments for the agricultural and agroindustrial sectors, especially in the which concerns credit, production and price protection mechanisms, marketing and supply;
XIII-appreciate, in their economic aspects, projects of legislation or regulation in their area of acting, issuing technical opinions;
XIV-advising the Minister of State, in the economic and financial aspects, in the relationship policy with bodies and international finance and trade bodies;
XV-advising the Minister of State at the National Privy Insurance Council (CNSP); and
XVI-participate in the Technical Commission of Currency and Credit and advising the Minister of State at the National Monetary Council.
Art. 23. The Bureau of Economic Monitoring competes:
I-propose, coordinate, and execute the actions of the Ministry, concerning the management of markets regulation, competition and economic order protection policies;
II-ensuring the defence of the economic order, in articulation with the remaining bodies of the Government tasked with ensuring the defence of competition, and for so much:
a) issue economic opinions concerning acts of concentration in the context of the Act no 8,884, of June 11, 1994;
b) carry out economic analyses of practices or pipelines limiting competition, instructing procedures in the context of the Act no 8,884, from 1994; and
c) carry out investigations of competition-limiting acts or pipelines in the context of the Act no 9,021, of March 30, 1995 and of the Law no 10,149, of 21 of December 2000;
III-monitoring the deployment of the models of regulation and management developed by the regulatory agencies, the sectoral ministries and the other related bodies, manifesting themselves, among other aspects, about:
a) of the readjustments and revisions of public service and public price tariffs;
b) of the licitatory processes involving the privatization of companies belonging to the Union; and
c) of the evolution of the markets, especially in the case of public services subject to the processes of destatization and administrative decentralization;
IV-authorize and scrutinize, except hypothesis of attribution of competence to another organ or entity, the activities of free distribution of prizes, the title of advertisement, upon draw, gift-free, tender or operation assemelated, and of popular savings caption, pursuant to the Law no 5,768, of December 20, 1971;
V-authorize, follow, monitor, monitor and scrutinize the activities of which treat the Decrees-Leis no 6,259, de February 10, 1944, and no 204, of February 27, 1967;
VI-authorize and scrutinize the activities of which treats art. 14 of Law no 7,291, of December 19, 1984;
VII-promoting functioning proper of the market, and for so much:
a) to follow and analyze the evolution of variables from market relative to sectors and products or the product group;
b) follow up and analyze the implementation of the national import and export tariff policy, interacting with organs involved with foreign trade policy;
c) adopt, when cableable, normative measures on conditions of competition to ensure free competition in the production, marketing and distribution of goods and services;
d) compatibilize internal defence and defence practices commercial with international practices;
and) assess and express themselves about the acts normative and legal instruments that affect the conditions of competition and efficiency in the provision of services, production and distribution of goods; and
f) propose, evaluate, and analyze the implementation of the sectoral and regional development policies;
VIII-formulating representation before the competent body, when identified illegal and / or unconstitutional standard that has anti-competitive character;
IX-track the development of sectors and programs strategic of development and for this:
a) strategically follow up the sectors and productive activities of the Brazilian economy; and
b) represent the Ministry of Finance in inter-ministerial actions, associations and in the seminars of the strategic economic development programs;
X-develop the tools necessary for the execution of the assignments mentioned in the incisos I to VIII of this article; and
XI-promoting articulation with public bodies, private sector, and nongovernmental entities also involved in the assignments mentioned in the incisos I to VIII of this article.
Art. 24. The Office of International Affairs competes:
I-follow up on economic negotiations and financial ones with foreign or international governments and entities;
II-analyze the policies of international financial bodies, as well as the conjuncture of the international economy and strategic economies for Brazil;
III-analyze the financial policies of international institutions and follow up initiatives in monetary and financial cooperation;
IV-follow themes related to Brazilian external indebtedness along to official and private creditors;
V-participate, within the framework of the Exports Financing and Guarantee Committee-COFIG, das decisions regarding the granting of financial assistance to exports, with proceeds from the Export Financing Program-PROEX, and of the provision of Union warranty, amstop by the Export Guarantee Fund-FGE;
VI-advise the Presidency and exercise the Executive Secretariat of the COFIG;
VII-authorize the guarantee of the coverage of trade risks and the political and extraordinary risks assumed by the Union, by virtue of the Export Credit Insurance-SCE, pursuant to the Act no 6,704, of October 26, 1979, and of the regulations in force;
VIII-exercise assignments concerning the SCE, in addition to that mentioned in the previous inciso, including the contracting of institution enabled to operate the SCE, for execution of all the services to it related, including analysis, monitoring, management of the warranty and recovery of claims claims;
IX-adopt, within its competence, all administrative measures necessary for the execution of the activities related to SCE;
X-adopt the necessary arrangements, as mandatary of the Union, for judicial and extrajudicial collection, in the exterior, of the Union credits, arising from compensation paid, within the scope of the SCE, with resources from the Export Guarantee Fund-FGE;
XI-hire, at the discretion of the Registry, institution empowered to operate the SCE or lawyer, in the Country or abroad, for the practice of all the acts necessary for the execution of the disposed of the inciso X;
XII-participate, within the framework of the Credits Evaluation Committee to the Exterior-COMACE, of the decisions regarding the planning and monitoring of the policy of assessment, negotiation and recovery of Brazilian credits abroad;
XIII-participate, within the framework of COMACE, of the negotiations of Brazilian credits abroad, including those carried out by the Paris Club;
XIV-advise the Presidency and exercise the Secretariat-Executive Office of the COMACE;
XV-participate, within the framework of the Commission on External Financing-COFIEX, of the decisions concerning the authorization of the preparation of projects or public sector programs with financial nature support from external sources;
XVI-follow and coordinate, within the framework of the Ministry, the necessary actions to the process of economic integration of Brazil in the Southern Common Market-MERCOSUR, including the participation in the coordination of macroeconomic policies;
XVII-participate in the negotiations trade relating to MERCOSUR and too much economic blocks and pronounce on the desirability of Brazil's participation in international agreements or arrangements related to foreign trade;
XVIII-accompany and coordinate, within the framework of the Ministry, the actions necessary for the participation of Brazil in the Organization World Trade-WTO and other international trade bodies in foreign trade, including services, investments and government purchases;
XIX-participate, within the framework of the WTO and other international bodies, of negotiations on foreign trade, including services, investments and purchases government;
XX-follow up on the implementation of the national import tariff policy and of export, in conjunction with the remaining bodies in charge of the elaboration of the foreign trade policy;
XXI-accompany and coordinate, within the framework of the Ministry, the policies and actions of the Brazilian Government in the areas of safeguards and anti-dumping and countervailing duties; and
XXII-participate in negotiations on safeguards and antidumping duties and compensatory, within the framework of the trade agreements, the WTO and other international bodies.
Art. 25. The Extraordinary Secretaria of Economic-Fiscal Reforms competes:
I-elaborate and propose legislative and regulatory measures for the institutional enhancement of the national economic system;
II-coordinate the Ministry's performance in the drafting of proposals for institutional reforms of the national economic system, when so determined by the Minister of State of the Farm;
III-promote studies that assist and substantiate the elaboration of proposals in their area of competence;
IV-advising the Minister of State on matters concerning reforms institutional system of the national economic system; and
V-assist the other organs of the Ministry in the drafting of proposals for institutional reforms of the national economic system.
Section III
From the Collegiated Bodies
Art. 26. The National Monetary Council competes to exercise the assignments of which it treats Law no 4,595, of December 31, 1964, and supervenient special legislation.
Art. 27. To the National Council of Fazendary Politics competes:
I-promote the celebration of arrangements, for the purpose of granting or revocation of incentives and tax benefits of the tax of which it treats the inciso II of the art. 155 of the Constitution, in accordance with that provided for in § 2º, inciso XII, point (g) of the same article and in the Supplementary Act no 24, of January 7, 1975;
II-promote the celebration of acts aiming at the exercise of the prerogatives provided for in the arts. 102 and 199 of the Law no 5,172, of October 25, 1966 (National Tax Code), as also on other matters of interest of States and the Federal District;
III-suggest measures with views to simplification and the harmonisation of legal requirements;
IV-promoting the management of the National Integrated Economic Information-Fiscal-SINIEF System for collection, elaboration and distribution of basic data essential to the formation of economic-fiscal policies and to the permanent enhancement of tax administrations;
V-promoting studies with views to the improvement of the Tax Administration and the National Tax System as a mechanism of economic and social development, in the aspects of inter-relation of federal and state taxation; and
VI-collaborating with the Monetary Council National in the setting of the Internal and External Public Debt Policy of the States and the Federal District, for compliance with the relevant legislation, and in the guidance of state public financial institutions, propitiating their highest efficiency as basic support of the state Governments.
Art. 28. To the National Financial System Resource Council it is up to exercise the competences set out in the art. 2o of Decree no 1,935, of June 20, 1996.
Art. 29. The National Board of Private Insurance is to exercise the powers set out in the Decree-Law no 73 of November 21, 1966, regulated by Decree no 60,459, of March 13, 1967.
Art. 30. To the Board of Resources of the National Private Insurance System, Open Private Welfare and Capitalization is to exercise the competencies set out in Decree no 2,824, of October 27, 1998.
Art. 31. The Financial Activities Control Board is to exercise the competencies set out in art. 14 of Law no 9,613, of March 3, 1998, regulated by Decree no 2,799, of October 8, 1998.
Art. 32. To the Administrative Council of Tax Resources-CARF, the collegiate body judicant, paritary, it competes to judge offender resources and first-instance decision volunteers, as well as special resources, on the application of the legislation regarding tributes administered by the Registry of the Brazilian Revenue Officer, as set out in the arts. 25, inciso II, and 37, § 2o, of the Decree no 70,235, March 6, 1972, as amended by Provisional Measure no 449, of December 3, 2008.
Single paragraph. Half of the CARF's member advisors will consist of representatives of the National Finance, and the other half, of taxpayer representatives, indicated by the representative confederations of national-level economic categories and by union power stations.
Art. 33. To The Brazilian Nomenclature Committee it is up to you to exercise the competencies established in art. 156 of the Decree-Law no 37, of November 18, 1966, which creates the said Committee.
Art. 34. The Foreign Credits Assessment Committee is to exercise the competencies set out in Decree no 2,297, of August 11, 1997.
Art. 35. To the Managerial Coordination Committee of the Federal Public Financial Institutions it is up to you to exercise the competencies set out in the Decree of November 30, 1993, which creates the said Committee.
Art. 36. To The National Simple Manager Committee is to exercise the competencies set out in the art. 2o of the Supplemental Law no 123, of December 14, 2006, and in the Decree no 6,038, of February 7, 2007.
CHAPTER IV
OF THE ATTRIBUTIONS OF THE LEADERS
Section I
Do Executive Secretary
Art. 37. The Executive Secretary is incumbent on:
I-coordinate, consolidate and submit to the Minister of State the Ministry's overall action plan;
II-supervise and evaluate the execution of the projects and activities of the Ministry;
III-supervise and coordinate the articulation of the organs of the Ministry with the central bodies of the systems affections to the area of competence of the Secretariat-Executive; and
IV-exercise other assignments that are committed to it by the Minister of State.
Section II
From the Attorney General of the National Finance
Art. 38. To the Attorney General of the National Farm it is incumbent to direct, guide, supervise, coordinate and scrutinize the activities of the units that are subordinate to him, ministering to them instructions and expediting normative acts and work orders, in the form of the Decree-Law no 147, of 1967, and of the Supplemental Law no 73, of 1993.
Single paragraph. The Attorney-General of the National Finance will provide direct and immediate assistance to the Minister of State for Finance.
Section III
From the Secretary of the Revenue Federal of Brazil
Art. 39. To the Secretary of the Brazilian Federal Revenue Officer is incumbent to direct, guide, supervise, coordinate and scrutinize the activities of the units that are subordinate to him, to exact normative, administrative acts of generic character and to exercise other assignments that are committed to him in internal regiment.
Single paragraph. The tasks and delegations of competence previously conferred on the Secretary of the Federal Revenue Officer or the Secretary of the Revenue Revenue, provided for in law or lower act and relating to the exercise of the respective posts, transfer automatically to the Secretary of Revenue Federal of Brazil.
Section IV
Dos Secretaries
Art. 40. To the Secretaries it is incumbent on planning, directing, coordinating, directing the implementation, monitoring and evaluating the activities of the units that integrate their respective secretaries and exercise other assignments that are committed to them in internal regiment.
Setion V
From the Ouvidor-General
Art. 41. The Ouver-General is incumbent:
I-follow up the progress and solution of the pleths of the clients, within the Ministry; and
II-presiding and operationalizing the Ethics Committee Public of the Ministry, in close contact with the people's management areas of the various organs of the Ministry's structure.
Setion VI
From the remaining Leaders
Art. 42. To the Chief of Staff of the Minister of State, the Undersecretaries, the Director General of the Graduate School of Administration, the Directors and the remaining leaders it is incumbent on planning, directing, coordinating and directing the implementation, monitoring and evaluating the activities of their respective units and exercise other assignments that are committed to them, in their respective areas of competence.
CHAPTER V
OF THE GENERAL PROVISIONS
Art. 43. The internal regiments will define the detailing of the integral bodies of the Regimental Structure, the competences of the respective units, the assignments of their leaders, the decentralization of services and the areas of jurisdiction of the organs decentralized.
