LEI No. 11,457, OF March 16, 2007.

Dislays on the Federal Tax Administration; changes the Laws on the 10,593, December 6, 2002, 10,683, from 28 of may 2003, 8,212, of July 24, 1991, 10,910, of July 15, 2004, the Decree-Law no 5,452, of March 6, 1972, and the Decree no 70,235, of March 6, 1972; repeal devices of the Laws in the 8,212, of July 24, 1991, 10,593, of 6 of December 2002, 10,910, July 15, 2004, 11,098, January 13, 2005, and 9,317, of December 5, 1996; and gives other arrangements.

The PRESIDENT OF THE REPUBLIC I know that the National Congress decrees and I sanction the following Law:

CHAPTER I

FROM THE FEDERAL REVENUE OFFICE of Brazil

Art. 1st The Secretariat of the Federal Revenue Officer becomes the Registry of the Brazilian Revenue Officer, the body of direct administration subordinate to the Minister of State of the Farm.

Art. 2nd Beyond the competencies assigned by the legislation beholdant to the The Office of the Federal Revenue Office, it is up to the Registry of the Brazilian Federal Revenue Officer to plan, execute, monitor and evaluate the activities concerning taxation, surveillance, fundraising, collection and collection of the social contributions provided for in the points (a, b and c of the single paragraph of the art. 11 of the Law no 8,212, of July 24, 1991, and of the contributions instituted to be substituted.

§ 1st The proceeds from the collection of the contributions specified in the caput of this article and legal additions incidents will be targeted, in exclusive character, to the payment of benefits from the General Social Welfare Regime and directly credited to the General Social Security Regime Fund, of which it treats art. 68 of the Supplementary Act No 101 of May 4, 2000.

§ 2nd In the terms of art. 58 of the Supplementary Act No 101 of May 4, 2000, the Registry of the Brazilian Federal Revenue Office shall annually provide bills to the National Social Welfare Board of the results of the collection of social contributions intended for the financing of the General Social Welfare Regime and the compensations to them regarding.

§ 3rd The obligations provided for in the Act No 8,212 of July 24, 1991 relating to the social contributions of which it treats the caput of this article will be fulfilled before the Registry of the Brazilian Federal Revenue Office.

§ 4th Stay extinct the Registry of the Previdentiary Revenue Ministry of the Ministry of Social Security.

Art. 3rd The assignments of which treats the art. 2nd of this Act extends to contributions due to third parties, thus understood other entities and funds, in the form of the legislation in force, applying in relation to those contributions, in what couber, the provisions of this Law.

§ First A consideration for the services referred to in the caput of this article will be 3.5% (three integers and five nineteenth percent) of the amount raised, save percentage divers established in specific law.

§ § 2nd The willing in the caput of this article will exclusively cover contributions whose calculation basis is the same as those that focus on paid remuneration, due or credited to insured of the General Social Welfare Regime or instituted over other bases for replacement.

§ 3rd The contributions of which treats the caput of this article subjects themselves to the same timelines, conditions, sanctions and privileges of those referred to in art. 2nd of this Act, including with regard to the judicial collection.

§ 4th The remuneration of which treats § First of this article will be credited to the Special Fund for Development and Improvement of Supervisory Activities-FUNDAF, established by the Decree-Law no 1,437, of December 17, 1975.

§ 5th During the duration of the exemption by the cumulative fulfillment to the constant requirements of the incisos I to V of the caput of the art. 55 of the Act No 8,212 of July 24, 1991, dewound by the National Institute of Social Insurance-INSS, by the Revenue Officer Secretariat or by the Registry of the Brazilian Federal Revenue Officer, are not due by the welfare charity social as social contributions provided in law to other entities or funds.

§ 6th They have been equipped with third-party contributions, for the purposes of this Act, those intended for the Aeroviaria-FA Fund, the Directorate of Ports and Costs of the Navy Command-DPC and the National Institute of Colonization and Agrarian Reform-INCRA and the salarium-education.

Art. 4th Are transferred to the Registry of the Federal Revenue Office Brazil the administrative-tax processes, including those relating to the credits already constituted or in the constitution phase, and the guides and declarations submitted to the Ministry of Social Welfare or to the National Institute of Social Insurance-INSS, referring to the contributions of which they treat the arts. 2nd and 3rd of this Act.

Art. 5th In addition to the remaining competencies laid down in the legislation that is applicable to you, it is up to the INSS:

I-issue relative certificate in time to contribution;

II-manage the Fund of the General Social Welfare Regime;

III-calculate the amount of the contributions referred to in art. 2nd of this Act and issue the corresponding fundraising document, with views in the conclusive fulfillment for granting or benefit review required.

Art. 6th Joint Act of the Registry of the Federal Revenue Office of Brazil and the INSS will define the form of reciprocal transfer of information related to the contributions social to which the arts refer. 2nd and 3rd of this Act.

Single paragraph. With respect to the information that it treats the caput of this article, the Federal Revenue Office of Brazil and the INSS are responsible for the preservation of the tax secrecy provided for in the art. 198 of the Law no 5,172, of October 25, 1966.

Art. 7th Stay created the post of Special nature of Secretary of the Brazilian Revenue Officer, with the remuneration provided for in the single paragraph of the art. 39 of the Law no 10,683, of May 28, 2003.

Single paragraph. The Secretary of the Brazilian Federal Revenue Service will be chosen from Brazilians of illiberal reputation and ample experience in the tax area, being appointed by the President of the Republic.

Art. 8th Ficam redistributed, in the form of the § 1st of art. 37 of the Law no 8,112, of December 11, 1990, of the Personnel Tables of the Ministry of Social Welfare and the INSS to the Registry of the Brazilian Federal Revenue Office the occupied and vacant positions of the Auditoria-Fiscal Career of Social Security, of which treats the art. 7th of the Law no 10,593, of December 6, 2002.

Art. 9th The Law no 10,593, of 6 of December 2002, passes the invigorate with the following essay:

?Art. 3rd The ticket in the positions of the disciplined Carreiras in this Act will be in the first standard of the starting class of the respective salary table, by public tender of evidence or evidence and titles, requiring superior course at the level of graduation completed or equivalent legal habilitation.

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§ 3º Without prejudice to the requirements set forth in this article, the ticket in the posts of which it treats the caput of this article depends of the absence of:

I-record of criminal background arising from a sentencing decision carried on trial of a crime whose description involves the practice of act of administrative improbity or incompatible with the suitability required for the exercise of the office;

II-punishment in disciplinary proceedings by act of administrative improbation upon decision that it does not kayak hierarchical appeal.? (NR)

?Art. 4th .....................................................................................................

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§ 3º The probationary server will be specific assessment object, without prejudice to the functional progression during the period, observed the minimum interstice of 12 (twelve) and maximum of 18 (eighteen) months in each pattern and the result of performance evaluation carried out for this purpose, in the form of the regulation.? (NR)

?Brazilian Federal Revenue Audit career

Art. 5º Stay created the Brazilian Federal Revenue Audit Carrier, made up of the top level posts of Auditor-Fiscal of the Brazilian Federal Revenue And Analyst-Revenue Tax of the Brazilian Federal Revenue.

Paragraph single. (Revoked).? (NR)

?Art. 6º Are assignments of the occupants of the office of Auditor-Fiscal of the Brazilian Federal Revenue:

I-in the exercise of the competence of the Registry of the Federal Revenue Office of Brazil and in deprivative character:

a) constitute, upon release, the tax credit and of contributions;

b) elaborate and profer decisions or of them to participate in an administrative-tax process, as well as in processes of consultation, restitution or compensation of tributes and contributions and acknowledgement of tax benefits;

c) perform surveillance procedures, practicing the acts defined in the specific legislation, including those related to customs control, seizure of goods, books, documents, materials, equipment and assemments;

d) examine the accounting of corporate societies, Entrepreneurs, bodies, entities, funds and too many taxpayers, not by applying to them the constraints provided for in the arts. 1,190 a to 1,192 of the Civil Code and observed the provisions of the art. 1,193 of the same legal diploma;

e) proceed to the guidance of the taxable person in regard to the interpretation of the tax legislation;

f) overseeing the remaining taxpayer orientation activities;

II-in general character, exert the remaining activities inherent in the competence of the Federal Revenue Office of Brazil.

§ 1st The Executive Power will be able to commit the exercise of activities covered by the inciso II of the caput of this article in deprivative character to the Auditor-Fiscal of the Brazilian Federal Revenue Office.

§ 2nd Incumbent to the Revenue Analyst-Tax Federal of Brazil, resguarded the deprivative assignments referred to in the inciso I of the caput and in the § 1st of this article:

I-exert activities of a technical, ancillary or preparatory nature to the exercise of the privative assignments of the Auditors-Fiscals of the Brazilian Federal Revenue;

II-acting in the examination of administrative matters and processes, resourced the provisions of paragraph b of the inciso I of the caput of this article;

III-exercise, in general character and competitor, the too many activities inherent in the competences of the Registry of the Brazilian Revenue Office.

§ 3rd Observed the provisions of this article, the Executive Power will regulate the assignments of the Auditor-Fiscal posts of the Brazilian Federal Revenue And Analyst-Tax Revenue Tax of the Brazilian Federal Revenue Office.

§ 4th (VETADO)

?Art. 20-A. The Executive Power shall regulate the form of transfer of information between the Registry of the Federal Revenue Office of Brazil and the Office of the Inspection of Labour for the coordinated development of the tasks referred to in the arts. 6th and 11 of this Act.?

Art. 10. They become transformed:

I-in positions of Auditor-Fiscal of the Brazilian Federal Revenue, of which treats the art. 5th of the Law no 10,593, of December 6, 2002, with the essay conferred by art. 9th of this Act, the effective, occupied and vacant posts of Auditor-Fiscal of the Federal Revenue Career Audit of the Federal Revenue Officer provided for in the original essay of the art. 5º of Law No. 10,593 of December 6, 2002, and of Auditor-Fiscal of Social Security of the Auditoria-Fiscal Career of Social Security, of which it treats art. 7th of the Law no 10,593, of December 6, 2002;

II-in posts of Analyst-Tax of the Federal revenue of Brazil, of which it treats art. 5th of the Law no 10,593, of December 6, 2002, with the essay conferred by art. 9th of this Act, the effective, occupied and vacant posts, of Technical Revenue Federal of the Career Audit of the Federal Revenue Forecast in the original essay of the art. 5th of Law no 10,593, of December 6, 2002.

§ First to the servers holding the posts transformed pursuant to this article shall be secured the positioning in the class and standard of maturity in which they are framed, without prejudice to the remuneration and the remaining advantages to which they make jus on the effective start date of this Act, observing, for all purposes, the time in the previous post, including the one provided from the publication of this Law.

§ 2nd The provisions of this article apply to the retired servers as well as to pensioners.

§ 3rd The appointment of those approved in public tenders for the posts transformed in the form of the caput of this article whose edital has been published before the beginning of the term of this Act will be in the vacant posts achieved by the respective processing.

§ 4th Ficam transported to the inactive personnel sheet of the Ministry of Finance the proceeds and pensions arising from the exercise of the posts of Auditor-Welfare Fiscal Social transformed in the terms of this article.

§ 5th The current occupants of the posts to which if refers to § 4th of this article and the inactive servers who retire in their exercise, as well as the respective pensioners, will be able to choose to remain affiliated with the health plan to which they link to the origin, hypothesis in which the contribution will be borne by the server and the Ministry of Finance.

§ 6th Ficam extinguishes the Carrier Audit of the Internal Revenue, mentioned in the original essay of the art. 5th of Law No. 10,593, of December 6, 2002, and the Auditoria-Fiscal Career of Social Security, of which it treats art. 7th of that Act.

Art. 11. The Auditors-Fiscais of the Brazilian Internal Revenue Ceded to other organs that do not meet the conditions laid down in the incisions I and II of § 8th of the art. 4th of the Law no 10,910 of July 15, 2004, are to enter into exercise at the Registry of the Brazilian Revenue Office within 180 (one hundred and eighty) days of the duration of this Act.

§ First Excludes from the provisions of the caput of this article disposals for the exercise of the posts of Secretary of State, of the Federal district, capital city prefecture or maximum authority of municipality in the same scope.

§ 2nd Stay the Executive Power authorized to fix the exercise of no more than 385 (three hundred and eighty five) Auditores-Fiscal of the Brazilian Federal Revenue Service in the Ministry of Social Security, guaranteed the rights and advantages inherent in the post, inclusive lotion of origin, remuneration and gratuities referred to in Law no 10,910, of July 15, 2004, albeit in the condition of occupier of charge in committee or trust function.

§ 3rd The Auditors-Fiscais of the Brazilian Federal Revenue to which it relates o § 2nd of this article will carry out procedures of surveillance of the activities and operations of the closed entities of supplementary welfare, as well as of the entities and funds of the social welfare schemes.

§ 4th In the exercise of the competence provided for in § 3rd of this article, the Auditors-Fiscais of the Brazilian Federal Revenue Officer may, relatively to the object of the audit:

I-practice the acts defined in the specific legislation, including those related to the seizure and guard of books, documents, materials, equipment and assesment;

II-examine accounting records, not if applying to them the constraints foreseen in the arts. 1,190 a to 1,192 of the Civil Code and observed the provisions of the art. 1,193 of the same legal diploma.

Art. 12. Without prejudice to the provisions of the art. 49 of this Act, are redistributed, in the form of the provisions of the art. 37 of the Act No 8,112 of December 11, 1990, for the Registry of the Federal Revenue Officer of Brazil, the posts of the servers which, on the date of the publication of this Act, were found to be in effective exercise at the Revenue Office of the Revenue Agency or in the units techniques and administrative to it linked to and are holders of integral positions:

I-do Cargos Classification Plan, established by the Act No. 5,645 of December 10, 1970, or of the General Cargos Plan of the Executive Power of which it treats the Law no 11,357, of October 19, 2006;

II-das Carreiras:

( a) Previdentiary, instituted by the Law no 10,355, of December 26, 2001;

b) of Social Security and Labor, instituted by the Law no 10,483, of July 3, 2002;

c) of Social Insurance, instituted by the Law no 10,855, of ;

d) of Welfare, Health and Labor, instituted by the Law no 11,355, of October 19, 2006.

§ 1st (VETADO)

§ 2nd (VETADO)

§ 3rd (VETADO)

Art. 13. They are transferred the positions in committee and gratified functions of the structure of the extinct Secretariat of the Revenue Revenue of the Ministry of Social Welfare to the Registry of the Brazilian Federal Revenue Office.

Art. 14. It shall be the Executive Power authorized to undertake the processing, without increasing expenditure, of the positions in commission and gratified functions existing in the Registry of the Brazilian Federal Revenue Office.

Paragraph single. Without prejudice to the existing situations on the date of publication of this Act, the posts in committee referred to in the caput of this article are deprivation of servers:

I-occupants of effective positions of the Registry of the Brazilian Federal Revenue Officer or who have obtained retirement in that condition;

II-achieved by the provisions of the art. 12 of this Law.

Art. 15. The incisos XII and XVIII of the art caput. 29 of the Law no 10,683, of May 28, 2003, go on to invigorate with the following essay:

?Art. 29 ......................................................................................................

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XII-of the Ministry of Finance the National Monetary Council, the National Council of Finance, the National Monetary Policy Council, the National Monetary Policy Council, the National Council of Finance, the National Council of Finance, the National Monetary Policy Council, the National Council of Finance, the National Monetary Policy Resources of the National Financial System, the National Private Insurance Council, the Board of Resources of the National Private Insurance, Open Private and Capitalization Public Insurance System, the Financial Activities Control Board, the Upper Chamber of Tax Resources, the 1st, 2nd and 3rd Boards of Contributors, the Board Director of the Export Guarantee Fund-CFGE, the Brazilian Committee of Nomenclature, the Overseas Credit Assessment Committee, the Revenue Secretary Federal of Brazil, the Attorney General of the National Finance, the Fazendary School of Management and up to 5 (five) Secretaries;

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XVIII-from the Ministry of Social Security o National Social Welfare Board, the Social Security Resources Board, the Supplementary Welfare Management Board and up to 2 (two) Secretaries;

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CHAPTER II

FROM THE ATTORNEY GENERAL OF THE NATIONAL FARM

Art. 16. From the 1st (first) day of the 2nd (second) month subsequent to that of the publication of this Law, the original debit and its legal additions, in addition to other fines provided for in law, concerning the contributions of which treat the arts. 2nd and 3rd of this Act, constitute active debt of the Union.

§ 1st From the 1st (first) day of the 13th (thirteenth) month subsequent to that of the publication of this Act, the provisions of the caput of this article extends to the active debt of the National Institute of Social Insurance-INSS and the National Education Development Fund-FNDE arising from the contributions to which the arts refer. 2nd and 3rd of this Law.

§ 2nd Applies to the fundraising of the active debt arising from the contributions that it treats art. 2nd of this Act the provisions of the § 1st of that article.

§ 3rd Compete to the Federal Attorney General represent judicial and extrajudicially:

I-the INSS and the FNDE, in processes that have by object to the collection of pension contributions, including in those wishing to contest the tax credit, to the date provided for in § 1st of this article;

II-the Union, in the proceedings of the Labour Justice relating to the collection of pension contributions, of income tax withheld at the source and of fines imposed on the employers by the labour relations watchdog bodies, by delegation of the Attorney General of the National Finance.

§ 4th The delegation referred to in the inciso II of § 3rd of this article will be communicated to the judicial bodies and will not achieve the envisaged competence in the inciso II of the art. 12 of the Supplementary Act no 73, of February 10, 1993.

§ 5th Received the communication alluded to in § 4th of this article, will be intended for the Federal Attorney General the citations, subpoenas and notifications effectuated in proceedings covered by the object of the delegation.

§ 6th Before effecting the transfer of assignments arising from the provisions of § 1st of this article, the Federal Attorney General will conclude the acts that are to be pending.

§ 7th The inscription in the active debt of the Union of the contributions of which it treats art. 3rd of this Act, in the form of the caput and the § 1st of this article, does not alter the final destination of the product of the respective fundraiser.

Art. 17. The art. 39 of the Law no 8,212, of July 24, 1991, passes to invigorate with the following essay:

?Art. 39. The original debit and its legal accruals, as well as other fines provided for in law, constitute active debt of the Union, promoting the enrollment in own book of that resulting from the contributions of which they treat points (a), b and c of the para. unique of the art. 11 of this Law.

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§ 2nd Is provided to the competent organs, before helping the collection of the active debt of which treats the caput of this article, promote the title protest given in warranty, which will be received pro solving.

§ 3rd shall be inscribed as active debt of the Union the contributions that have not been collected or parceled resulting from the information provided in the document referred to in the inciso IV of the art. 32 of this Law.? (NR)

Art. 18. They are set up in the National Finance Prosecutor's Office 1,200 (one thousand and two hundred) effective positions of National Farm Prosecutor.

Paragraph single. The posts referred to in the caput of this article will be provided to the extent of the needs of the service and the availabilities of budget resources, in the terms of § 1st Art. 169 of the Federal Constitution.

Art. 19. They are set up, in the Attorney General of the National Finance, 120 (one hundred and twenty) Sectional Goods of the National Farm, to be installed by act of the Minister of State for Finance in cities-seat of Varas of Federal Justice or Labor.

Single paragraph. For structuring of the Sectional Goods referred to in the caput of this article, 60 (sixty) posts in committee of the Group-Direction and Advising Superior DAS-2 and 60 (sixty) DAS-1, to be provided to the extent of the needs are provided of the service and the availabilities of budget resources, pursuant to § 1º of the art. 169 of the Federal Constitution.

Art. 20. (VETADO)

Art. 21. Without prejudice to the provisions of the art. 49 of this Law and the perception of the remuneration of the respective office, the exercise in the Attorney General of the National Finance shall be fixed, as of the date set out in the § 1st Art. 16 of this Law, of the servers that find themselves in effective exercise in the units bound to the tax litigation and the collection of the active debt in the General Coordination of Tax Matter of the Federal Attorney General, in the Federal Prosecutor's Office Specialized together with the INSS, in the respective devolved bodies or in the local units, and are holders of integral positions:

I-of the Cargos Classification Plan instituted by the Law no 5,645, of December 10, 1970;

II-das Carreiras:

( a) Previdentiary, instituted by the Law no 10,355, of December 26, 2001;

b) of Social Security and Labor, instituted by the Law no 10,483, of July 3, 2002;

c) of Social Insurance, instituted by the Law no 10,855, of ;

d) of Welfare, Health and Labor, instituted by the Law no 11,355, of October 19, 2006.

Paragraph single. It shall be the authorized Executive Power, in accordance with the needs of the service, to set the exercise of the servers to which the caput of this article is referred to in the organ or entity to which they are bound.

Art. 22. The federal public authorities and foundations will give technical, logistical and financial support, by the deadline of 24 (twenty four) months from the publication of this Law, for the Federal Attorney General to assume, centrally, in the terms of the § para. 11 and 12 of the art. 10 of the Law no 10,480, of July 2, 2002, the execution of its active debt.

Art. 23. It is incumbent upon the Attorney General of the National Finance to represent judicial representation in the collection of claims of any nature inscribed in Active Debt of the Union.

Art. 24. It is mandatory for administrative decision to be delivered within the maximum term of 360 (three hundred and sixty) days from the protocol of petitions, defences or administrative resources of the taxpayer.

§ 1st (VETADO)

§ 2nd (VETADO)

CHAPTER III

OF THE TAX ADMINISTRATIVE PROCESS

Art. 25. They are governed by the Decree No 70,235 of March 6, 1972:

I-as of the date fixed in the Paragraph of the art. 16 of this Act, the tax procedures and the administrative-tax processes of determination and requirement of tax credits regarding the contributions of which they treat the arts. 2nd and 3rd of this Act;

II-as of the date fixed in the art caput. 16 of this Law, the administrative processes of consultation concerning the social contributions mentioned in art. 2nd of this Act.

§ First the Executive Power will be able to anticipate or posterate the date to which it relates the inciso I of the caput of this article, relatively to:

I-tax procedures, instruments of formalization of the tax credit and procedural deadlines;

II-competence for judgment in 1a (first) instance by the organs of internal deliberation and collegiate nature.

§ § 2nd The willing in the inciso I of the caput of this article does not apply to the processes of restitution, compensation, refund, immunity and exemption from the contributions there.

§ 3rd Applied, still, to the processes referred to in the inciso II of the caput of this article the arts. 48 and 49 of the Law no 9,430, of December 27, 1996.

Art. 26. The value corresponding to the compensation of debits pertaining to the contributions of which it treats art. 2nd of this Act will be passed to the Fund of the General Social Welfare Regime at most 2 (two) working days after the date on which it is promoted from office or in which the respective application is to be debunked.

Paragraph single. The willing in the art. 74 of the Act No 9,430 of December 27, 1996 does not apply to the social contributions referred to in art. 2nd of this Law.

Art. 27. Observed the provisions of the art. 25 of this Act, the tax procedures and the administrative-tax proceedings regarding the social contributions of which they treat the arts. 2nd and 3rd of this Law remain governed by the preceding legislation.

Art. 28. They are set up, at the Secretariat of the Federal Revenue Office of Brazil, 5 (five) Judgment stations and 60 (sixty) Turks of Judgment with competence to judge, in 1a (first) instance, the processes of demanding tributes and contributions raised by the Brazilian Federal Revenue Secretary, to be installed upon the act of the Minister of State for Finance.

Paragraph single. For structuring the organs of which it treats the caput of this article, they are created 5 (five) posts in committee of the Group-Direction and Advising Superior DAS-3 and 55 (fifty five) DAS-2, to be provided to the extent of the needs of the service and of the availabilities of budget resources, under the terms of § 1st Art. 169 of the Federal Constitution.

Art. 29. Gets transferred from the Social Security Resources Board to the 2nd Board of Contributors of the Ministry of Finance the competence for judgment of resources regarding the contributions of which they treat the arts. 2nd and 3rd of this Law.

§ First for the exercise of the competence referred to in the caput of this article, they will be installed in the 2nd Council of Contributors in the form of the relevant regulations, specialized Chambers, observed the composition provided in the final part of the inciso VII of the art caput. 194 of the Federal Constitution.

§ 2nd shall be authorized the functioning of the Chambers of Advice from Contributors in the headquarters of the Tax Regions of the Registry of the Brazilian Revenue Office.

Art. 30. Within 30 (thirty) days of the publication of the act of installation of the Chambers provided for in § 1st Art. 29 of this Act, the administrative-tax processes regarding the contributions of which they treat the arts. 2nd and 3rd of this Act that are to be found in the Social Security Resource Council will be forwarded to the 2nd Contributing Board.

Paragraph single. It is extended the competence of the Social Welfare Resources Board during the time frame referred to in the caput of this article.

Art. 31. They are transferred, on the date of the publication of the act to which the art caput is concerned. 30 of this Act, 2 (two) posts in committee of the Group-Direction and Advising Superiors DAS-101.2 and 2 (two) DAS-101.1 of the Social Welfare Resource Council for the 2nd Board of Contributors.

CHAPTER IV

FROM THE PARCELING OF THE PREVIDENTIARY DEBITS OF THE STATES AND THE FEDERAL DISTRICT

Art. 32. The debits of responsibility of States and the Federal District, of their authorities and foundations, relating to the social contributions of which they treat points (a and c of the single paragraph of art. 11 of the Act No 8,212 of July 24, 1991, with due until the month preceding that of the entry into force of this Act, may be parceled in up to 240 (two hundred and forty) monthly and consecutive instalments.

§ 1st The débitos referred to in the caput of this article are those originating from social contributions and obligations ancillary, constituted or not, enrolled or not in active debt, included those that are in the phase of tax execution helped, and those who have been the object of previous parceling not fully settled or cancelled out of lack of payment.

§ 2nd The débitos not yet constituted should be confessed in an irretreatable manner and irrevocable.

§ 3rd Powers to be parceled in up to 60 (sixty) monthly installments and consecutive the debits of which treat the caput and the § § 1st and 2nd of this article with maturity until the month preceding that of the entry into force of this Act, relating to uncollected contributions:

I-discounted of the insured persons employed, avulant worker and individual taxpayer;

II-retained in the form of the art. 31 of the Law no 8,212, of July 24, 1991;

III-arising from sub-rogation.

§ 4th Case the monthly installment is not paid on the due date, will be retained and passed on to the Secretariat of the Brazilian Federal Revenue Fund of the Participation Fund of the States and the Federal District sufficient for its discharge, plus interest equivalent to the referential rate of the Special Settlement and Custody System-Selic to federal securities, accumulated monthly from the first day of the subsequent month to the consolidation of the debit up to the month before that of the payment, increased by 1% (one percent) in the month of payment of the instalment.

Art. 33. Until 90 (ninety) days after the entry into force of this Act, the option by the parceling will be formalized in the Registry of the Brazilian Revenue Office, which will be held responsible for the collection of the benefits and control of the credits originating in the parcelings granted.

Art. 34. The granting of the object parceling of this Chapter is conditioned:

I-to the presentation by the State or Federal District, on the date of formalization of the application, of the demonstrator concerning the State Net Current Revenue Ascertaining, in the form of the provisions of the Supplementary Act no 101 of May 4, 2000 concerning the calendar year immediately preceding that of the entry into force of this Act;

II-to the adimplement of obligations won from the first day of the month of the entry into force of this Act.

Art. 35. The debits will be consolidated by State and Federal District on the date of the request for the parcelament, reducing the values regarding interest of late payment by 50% (fifty percent).

Art. 36. The debits that it treats this Chapter will be parceled into monthly installments equivalent to, at a minimum, 1.5% (one whole and five tenths per cent) of the average Net Current Income of the State and the Federal District provided for in the Supplementary Act No. 101, of May 4, 2000.

§ 1st The average of which treats the caput of this article will correspond to 1/12 (one twelve avos) of the Net Current revenue of the year prior to that of the maturity of the instalment.

§ 2nd For the purposes of this article, the states and the Federal District obligate themselves to refer to the Registry of the Brazilian Federal Revenue Officer the Revenue Stream exhib Net of which treats the inciso I of the art. 53 of the Supplementary Law No. 101, of May 4, 2000, until the last working day of the month of February each year.

§ 3rd The lack of presentation of the information referred to in § 2nd of this article will imply, for the purposes of ascertaining and collecting the monthly provision, the application of the variation of the General Price Index, Internal Availability-IGP-DI, plus interest rate of 0.5% (five tenths per cent) a month, on the last Net Current Revenue published pursuant to the legislation.

§ 4th to due benefits in January, February, and March will apply the minimum value of the previous year.

Art. 37. Installments will be required on the last working day of each month, from the subsequent month to the formalization of the parceling application.

§ 1st In the period between the formalization of the application and the month of the consolidation, the recipient of the parceling shall collect monthly benefits corresponding to 1.5% (one integer and five tenths per cent) of the average Net Current Income of the State and the Federal District provided for in the Supplementary Act no 101 of May 4, 2000 under penalty of the rejection of the pleas, which only confirms with the payment of the initial provision.

§ 2nd As of the month following the consolidation, the value of the benefit will be obtained by dividing the amount of the parceled debit, deducted the values of the benefits collected pursuant to § 1st of this article, by the number of remaining benefits, observed the minimum value of 1.5% (one integer and five tenths per cent) of the average Net Current Revenue of the State and Federal District provided for in the Supplemental Act no 101, of May 4, 2000.

Art. 38. The parceling will be rescinded in the inadimpletion hypothesis:

I-from 3 (three) months consecutive or 6 (six) alternating months, prevailing what first occurs;

II-das current obligations regarding the social contributions of which it treats this Chapter;

III- of the instalment of the benefit that exceeds the retention of the resources of the Participation Fund of the States and the Federal District promoted in the form of this Chapter.

Art. 39. The Executive Power shall discipline, in regulation, the acts necessary for the execution of the provisions of this Chapter.

Paragraph single. The debits referred to in the caput of this article will be consolidated within the framework of the Registry of the Brazilian Revenue Office.

CHAPTER V

PROVISIONS GERAIS

Art. 40. Without prejudice to the provisions of the Laws in the 4,516, of October 13, 1970, and 5,615, of October 13, 1970, the Company of Technology and Social Security Information-DATAPREV is hereby authorized to provide information technology services to the Ministry of Finance, necessary for the performance of the assignments covered by this Act, observed the provisions of the inciso VIII of the art. 24 of the Law no 8,666, of June 21, 1993, under the conditions set forth in the act of the Executive Power.

Art. 41. Is authorized the transfer to the Union estate of the real estate that make up the General Social Welfare Regime Fund identified by the Executive Power as necessary for the operation of the Registry of the Federal Revenue Office of Brazil and of the Attorney General of the National Farm.

Single Paragraph. Within 3 (three) years, according to the result of assessment carried out under the applicable law, the Union shall financially compensate the Fund of the General Social Welfare Regime for the real estate transferred in the form of the caput of this article.

Art. 42. The Consolidation of Labor Laws-CLT, passed by the Decree-Law no 5,452, of , passes the invigoration with the following essay:

?Art. 832. ..................................................................................................

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§ 4th The Union will be subpoenaed from the homologatory decisions of agreements containing indenizatory parcel, in the form of the art. 20 of the Act No 11,033 of December 21, 2004, provided the appeal interposition relating to the tributes due to it.

§ 5th Intimacy of the sentence, the Union may interface with respect to the discrimination of which it treats § 3rd of this article.

§ 6th The agreement concluded after the transit in trial of the sentence or after the drafting of the sentence settlement calculations will not undermine the Union's credits.

Paragraph 7th The Minister of State for Finance may, upon reasoned act, dismiss the manifestation of the Union in decisions homologation of agreements in which the amount of the indenizatory parcel involved leads to loss of scale arising from the acting of the legal body.? (NR)

?Art. 876. ...................................................................................................

Paragraph single. Ex officio shall be executed on social contributions due to a decision delivered by the Judges and Courts of Labour, resulting from conviction or approval of agreement, including on wages paid during the contractual period recognized.? (NR)

?Art. 879. ..................................................................................................

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§ 3rd Elaborate a bill by the party or by the auxiliary bodies of the Justice of the Labor, the judge shall proceed to the subpoena of the Union for manifestation, within 10 (ten) days, under penalty of preclusion.

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

§ 5th The Minister of State for Finance may, upon reasoned act, dismiss the manifestation of the Union when the value total of the monies that integrate the salary-of-contribution, in the form of the art. 28 of the Act No 8,212 of July 24, 1991, causing loss of scale arising from the acting of the legal body.? (NR)

?Art. 880. Required to perform, the judge or presiding officer of the court will mandate expediting warrant from the executed, in order to comply with the decision or agreement within the term, by the mode and under the established cominations or, when it comes to payment in cash, inclusive of social contributions due to the Union, to do so in 48 (forty eight) hours or guarantee the execution, under penalty of penhora.

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

?Art. 889-A. .............................................................................................

§ 1st Granted Parcelement by the Registry of the Brazilian Federal Revenue Officer, the debtor will join the autos the proof of the adjustment, by staying the execution of the corresponding social contribution suspended until the discharge of all plots.

§ 2nd Labor Varas will forward monthly to the Secretariat of the Brazilian Federal Revenue Office information on the effective pickups in the autos, save if another deadline is set in regulation.? (NR)

Art. 43. The Law no 10,910, of July 15, 2004, goes on to invigorate with the following essay, giving its Annexes the form of Annexes I and II of this Law:

?Art. 1st the Brazilian Federal Revenue Audit Careers and Auditoria-Fiscal of Work comprise of effective positions grouped in classes A, B and Special, comprising 1a (first) 5 (five) standards, and the last 2 (two), 4 (four) standards, in the form of Annex I of this Act.? (NR)

?Art. 3rd The Gratification of Performance of Tax Activity-GDAT of which treats art. 15 of the Law no 10,593, of December 6, 2002, due to the members of the Brazilian Federal Revenue Audit Careers and Auditoria-Fiscal of Labour, is transformed into Tax Activity Gratification-GAT, in value equivalent to 75% (seventy five percent) of the basic server maturity.

I-(repealed by the Law no 11,356, of 2006);

II-(repealed by the Law no 11,356, from 2006).

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

?Art. 4th It is created the Taxation Increment of Surveillance and Fundraising-GIFA, due to the occupants of the effective positions of the Carreiras de Audit of the Brazilian Federal Revenue And Auditor-Tax of the Work, of which it treats the Act in 10,593, of 6 of December 2002, in the percentage of up to 95% (ninety five percent), incident on the highest basic maturity of each Carreiras post.

§ First A Gifa will be paid to the Auditors-Fiscais of the Brazilian Federal Revenue And Federal Revenue-Tax Analyses of the Federal Brazil in accordance with the following parameters:

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

II-2/3 (two-thirds), at a minimum, due to the evaluation of the institutional outcome of the set of units of the Secretariat of the Brazilian Federal Revenue Service in the fulfillment of fundraising targets, computed nationally and in an individualized way for each organ.

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

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II-occupants of the effective positions of the Brazilian Federal Revenue Audit Carrier, in exercise in the following bodies of the Ministry of Finance:

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

III-occupants of the Auditor-Fiscal posts of the Brazilian Federal Revenue Officer of the Federal Revenue Audit of the Federal Revenue Officer Brazil, in exercise at the Ministry of Social Welfare and linked organs;

IV-occupants of the effective positions of the Auditoria-Fiscal Career of Labour, in exercise at the Ministry of Labour and Employment, exclusively in the non-integral units of the Federal Inspection System of the Work defined in regulation.? (NR)

?Art. 6th (VETADO)?

Art. 44. The art. 23 of the Decree no 70,235, of March 6, 1972, passes the invigorate plus of the § § 7th, 8th and 9th, with the following essay:

?Art. 23. ....................................................................................................

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§ 7th The National Finance Attorneys will be intimated personally from the decisions of the Council of Contributors and the Higher Chamber of Tax Resources, of the Ministry of Finance at the session of the respective chambers subsequent to the formalization of the judgment.

§ 8th If the National Finance Prosecutors have not been intimated personally in up to 40 (forty) days counted from the formalisation of the judgment of the Council of Contributors or the Higher Chamber of Tax Resources, of the Ministry of Finance, the respective autos will be remitted and delivered, upon protocol, to the National Finance Prosecutor's Office, for the purposes of subpoena.

§ 9th National Finance Prosecutors will be considered personally subpoenaed from the decisions of the Board of Contributors and the Higher Chamber of Tax Resources, of the Ministry of Finance, with the termination of the time limit of 30 (thirty) days counted from the date on which the respective autos are delivered to the Procuratorate in the form of § 8th of this article.? (NR)

Art. 45. The repartitions of the Registry of the Brazilian Federal Revenue Office shall, during their regular schedule of operation, provide a view of the administrative process autos, allowing the obtaining of reprographic copies, as well as receiving applications and petitions

Single paragraph. The Brazilian Federal Revenue Secretary will adopt measures to make available the care referred to in the caput of this article through the worldwide computer network and the receipt of petitions and digitized applications.

CHAPTER VI

TRANSITIONAL AND FINAL PROVISIONS

Art. 46. The National Farm will be able to celebrate congeniums with public and private entities for the dissemination of information provided for in the incisos II and III of § 3rd art. 198 of the Act in the 5,172, of October 25, 1966-National Tax Code-CTN.

Art. 47. Is the Executive Power authorized to:

I-transfer, after realized inventory, of the INSS, of the Ministry of Social Welfare and the Federal Attorney General for the Secretariat of the Brazilian Federal Revenue Service and for the Attorney General of the National Finance acerte technical and heritage, inclusive of real estate, obligations, rights, contracts, arrangements, administrative processes and too much instruments related to the activities transferred in pursuance of this Act;

II-remanejar and transfer to the Secretariat of the Brazilian Federal Revenue Appropriations appropriations in favour of the Ministry of Social Welfare and INSS passed in the Budget Law in force, maintained the functional classification-programmatic, subprojects, subactivities, and expense groups.

§ 1st Until the necessary adjustments are implemented, the Ministry of Social Welfare and the INSS will continue to carry out the personnel and maintenance expenses concerning the activities transferred, including those arising from the provisions of § 5th of the art. 10 of this Act.

§ 2nd As long as no transfers foreseen in the caput of this article, the Ministé River of Social Welfare, the INSS and the Federal Attorney General shall pay to the Registry of the Brazilian Federal Revenue Office and to the Attorney General of the National Finance the necessary technical, financial and administrative support.

§ 3rd Includes in the support of which it treats § 2nd of this article the maintenance of the physical spaces currently occupied.

Art. 48. It is maintained, while not modified by the Registry of the Brazilian Revenue Officer, the term of the concluded convents and of the normative and administrative acts edited:

I-by the Registry of the Revenue Prediction;

II-by the Ministry of Social Welfare and by the INSS concerning the administration of the contributions to which they refer to the arts. 2nd and 3rd of this Act;

III-by the Ministry of Finance relating to the administration of tributes and competency contributions of the Registry of the Federal Revenue Office of Brazil;

IV-by Secretary of the Federal Revenue Office.

Art. 49. (VETADO)

Art. 50. Within 1 (one) year of the date of publication of this Act, the Executive Power shall refer to the National Congress draft of the Organic Audits of the Federal Audits, disposing of the rights, duties, guarantees and prerogatives of the integral servers of the Careers of which it treats the Law no 10,593, of December 6, 2002.

Art. 51. This Act comes into force:

I-on the date of its publication, for the provisions of the arts. 40, 41, 47, 48, 49 and 50 of this Act;

II-on the first working day of the second month subsequent to the date of its publication, in relation to the remaining devices of this Act.

Art. 52. They are revoked:

I-(VETADO)

II-as of the date of the publication of this Act, the single paragraph of the art. 5th of the Law no 10,593, December 6, 2002.

Brasilia, March 16, 2007; 186th of the Independence and 119th of the Republic.

LUIZ INACIO LULA DA SILVA

Tarso Genro

Luiz Marinho

Paulo Bernardo Silva

Dilma Rousseff

José Antonio Dias Toffoli

This text does not replace the one published in the DOU of 3/19/2007.