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Law No. 10,996, 15 December 2004

Original Language Title: Lei nº 10.996, de 15 de Dezembro de 2004

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LEI No. 10,996, OF December 15, 2004

Changes the federal tax legislation and the Laws 10,637, of December 30, 2002, and 10,833, of December 29 from 2003.

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

Art. 1º It is excluded, for the purposes of incidence at source and in the annual adjustment of the physical person's income tax, the amount of R$ 100.00 (one hundred reais) monthly of the total taxable income from the paid work paid in the months of August to December of the calendar year 2004.

Single paragraph. The willing in the caput of this article applies, too, to the 13º (thirteenth) salary for the purposes of incidence of income tax at the source.

Art. 2º Stay reduced to 0 (zero) the Contribution aliquots for the PIS/PASEP and the Contribution to Social Security Financing-COFINS incidents on sales revenue of goods destined for consumption or industrialization in the French Manaus-ZFM Zone, by legal person established outside the ZFM.

§ 1º For the effects of this article, do you understand as sales of consumer goods in the French Manaus Zone? ZFM those that have as intended legal persons who come to use them directly or for wholesale marketing to retail.

§ 2º Apply to the operations of which it treats the caput of this article the provisions of the inciso II of § 2º of the art. 3º of Law No. 10,637 of December 30, 2002 and of the inciso II of § 2º of the art. 3º of Law No. 10,833, of December 29, 2003.

Art. 3º The arts. 2º and 3º of the Law No. 10,637 of December 30, 2002, they go on to invigorate with the following essay:

" Art. 2º ...........................................................

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

§ 4º Exceeds the willing in the caput of this article the gross revenue earned by industrial legal person established in the Zona Franca de Manaus, arising from the sale of its own production, depending on the project approved by the Board of Directors of the Superintendency of the French Manaus Zone? SUFRAMA, which is subject to, resurred the provisions of § § 1º to 3º of this article, to the aliquots of:

I-0.65% (sixty-five hundred percent), in the case of sale the legal person established:

a) in the Franca Zone of Manaus; and

b) outside the French Zone of Manaus, which apes the Contribution to the PIS/PASEP in the non-cumulativid;

II-1.3% (one integer and three tenths percent), in the case of sale effected:

a) legal person established outside the Manaus Franca Zone, which appoints the income tax on the basis of the presumed profit;

b) legal person established outside the French Zone of Manaus, who apes the income tax on the basis of actual profit and has its revenue, wholly or partially, excluded from the non-cumulative incidence regime of the Contribution to the PIS/PASEP;

c) legal person established outside of the Franca Zone of Manaus and that is optant by the Integrated Tax Payment System and Contributions? SIMPLE; and

d) organs of the federal, state, district, and municipal administration. " (NR)

" Art. 3º .......................................................................................................................

§ 12. Re-salvaged the provisions of § 2º of this article and in the § § 1º to 3º of the art. 2º of this Law, in the acquisition of merchandise produced by legal person established in the Manaus Franca Zone, depending on project approved by the Board of Directors of the Superintendency of the Manaus-SUFRAMA Franca Zone, the credit will be determined upon application of the 1% aliquot (one per cent). " (NR)

Art. 4º The arts. 2º and 3º of the Law No. 10,833 of December 29, 2003, they go on to invigorate with the following essay:

" Art. 2º ...............................................................

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

§ 5º Exceeds the willing in the caput of this article the recipe gross earned by industrial legal person established in the Manaus Franca Zone, arising from the sale of own production, depending on the project approved by the Board of Directors of the Superintendency of the French Manaus Zone? SUFRAMA, which shall be subject, remaining the provisions of § § 1º to 4º of this article, to the aliquots of:

I-3% (three per cent), in the case of sale the established legal person:

a) in the French Zone of Manaus; and

b) outside the Franca Zone of Manaus, which appoints COFINS in the regime of non-cumulativid;

II-6% (six percent), in the case of sale effected to:

a) established legal person outside the Manaus Franca Zone, which appoints the income tax on the basis of the assumed profit;

b) legal person established outside the Manaus Franca Zone, which appoints the income tax on the basis of the actual profit and that has its revenue, fully or partially, excluded from the non-cumulative incidence regime of COFINS;

c) legal person established outside the Manaus Franca Zone and who is optant by the Integrated Tax Payment System and Contributions- SIMPLE; and

d) organs of the federal, state, district, and municipal administration. " (NR)

" Art. 3º ................................................................................................................

§ 17. Re-salvaged the provisions of § 2º of this article and in the § § 1º to 4º of the art. 2º of this Law, in the acquisition of merchandise produced by legal person established in the Manaus Franca Zone, depending on project approved by the Board of Directors of the Superintendency of the French Manaus Zone? SUFRAMA, the credit will be determined upon the application of the 4.6% aliquot (four integers and six tenths per cent). " (NR)

Art. 5º The suspension of the Contribution's exigency for the PIS/PASEP incident on the import of foreign goods or services and of COFINS due by the importer of foreign goods or services of the exterior, provided for in the arts. 14, § 1º, and 14-A of Law No. 10,865 of April 30, 2004, will be resolved by applying for aliquot 0 (zero), when imported goods are used in the process of manufacturing raw materials, finished industrial products, by establishments located in the French Manaus-ZFM Zone, depending on the project approved by the Board of Directors of the Superintendency of the French Manaus Zone? SUFRAMA.

Art. 6º This Law comes into effect on the date of its publication.

Brasilia, December 15, 2004; 183º of Independence and 116º of the Republic.

LUIZ INACIO LULA DA SILVA

Antonio Palocci Filho