Key Benefits:
PROVISIONAL MEASURE N ° 2.158?34, OF July 27, 200.
Changes the legislation of the Contributions to Social Security? COFINS, for the Social Integration and Training Programs of the Public Server Heritage-PIS/PASEP and the Income Tax, and gives other arrangements.
THE PRESIDENT OF THE REPUBLIC, in the use of the attribution that confers the art. 62 of the Constitution, adopts the following Provisional Measure, with force of law:
Art. 1º The aliquot of the contribution to the Social Integration and Formation Programs of Public Server Heritage? PIS/PASEP, due by the legal persons referred to in § 1º of the art. 22 of Law No. 8,212 of July 24, 1991 is reduced to sixty-five hundreth percent in relation to the generative facts occurring from 1º February 1999.
Art. 2º The art. 3º of Law No. 9,718 of November 27, 1998, passes the vigour with the following essay:
?Art.3º .......................................................................................................................... ............................................................................................................................................
§ 2º .......................................................................................................................................
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II? the reversals of provisions and recoveries of credits downloaded as loss, which do not represent ingress of new revenues, the positive result of the valuation of investments by net worth value and profits and dividends derived from investments assessed by the cost of acquisition, which have been computed as revenue;
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§ 6º In the determination of the basis of calculating the contributions for the PIS/PASEP and COFINS, the legal persons referred to in § 1º of the art. 22 of Law No. 8,212, of 1991, in addition to the exclusions and deductions mentioned in § 5º, will you be able to exclude or deduct:
I? in the case of commercial banks, investment banks, development banks, economic boxes, credit societies, financing and investment, real estate credit societies, brokerage companies, securities distributors, and values securities, merchant and credit unions, and credit unions:
a) expenses incurred in financial intermediation operations;
b) expenses of bonds by loans, to repass, from resources of private law institutions;
c) toll on the placement of securities;
d) losses with fixed and variable income securities, except with shares;
and) losses with financial assets and goods, in hedging operations;
II? in the case of private insurance companies, the value referring to claims corresponding to the claims incurred, effectively paid, deducted from the importations received for co-insurance and reinsurance, salvage and other ressarcements.
III? in the case of private, open and closed pension entities, the incomes earned in financial applications intended for the payment of retirement benefits, pension, peculium and bailouts;
IV? in the case of capitalization companies, the incomes earned in financial applications intended for the payment of bond ransom.
§ 7º The exclusions provided for in the incisions III and IV of § 6º restrict? if the yields of financial applications provided by the secured assets of the technical provisions, limited these assets to the amount of the said provisions.
§ 8º In the determination of the basis of calculation of the contribution to the PIS/PASEP and COFINS, may be deducted from resource capturing expenses incurred by legal persons who have per object the securitization of credits:
I-real estate, pursuant to Law No. 9,514, of November 20 of 1997;
II? financial, observed regulation edited by the National Monetary Council.? (NR)
Art. 3º O § 1º of art. 1º of Law No. 9,701 of November 17, 1998, it passes the invigoration with the following essay:
"§ 1º It is vetted the deduction of any administrative expenditure." (NR)
Art. 4º The provisions of the art. 4º of Law No. 9,718, of 1998, in its original version, does it apply? if, exclusively, in relation to the sales of gasolinas, except aviation gasoline, diesel oil, and oil-oil-gas litigates? GLP.
Single Paragraph. In the sales of diesel oil that occurred from 1º February 1999, the multiplication factor predicted in the single paragraph of the art. 4º of Law No. 9,718, of 1998, in its original version, gets reduced from four to three integers and thirty-three hundreth.
Art. 5º The condensate and natural gas processing units and the importers of oil-derived fuels, regarding the sales of automotive gasoline, diesel oil and GLP that they do, are required to collect and collect, in the condition of substituted contributors, the contributions to the PIS/PASEP and COFINS, due by the distributors and retail merchants, observed the same standards applicable to oil refineries.
Art. 6º The Social Contribution on Liquid Profit? CSLL, instituted by Law No. 7,689, of December 15, 1988, will be charged with the additional:
I? of four percentage points, regarding the generative facts occurring from 1º May 1999 a to January 31, 2000;
II? of a percentage point, relative to the generating facts occurring from 1º February 2000 a to December 31, 2002.
Single paragraph. The additional to which this article relates applies? if, including, in the hypothesis of the monthly payment by estimate set out in the art. 30 of Law No. 9,430 of December 27, 1996, as well as legal persons taxed on the basis of the presumed or arbitrated profit.
Art. 7º The aliquot of CSLL, due by the legal persons referred to in art. 1º, is reduced to eight percent in relation to the generative facts occurring from 1º January 1999, without prejudice to the application of the provisions of the art. 6º.
Art. 8º The legal persons referred to in art. 1º, which have a negative calculation basis and added values, temporarily, to net profit, for the purpose of ascertaining the CSLL calculation basis, corresponding to periods of ascertaining closed until December 31, 1998, will be able to opt for clerk, in his asset, as compensable credit with debits of the same contribution, the value equivalent to eighteen percent of the sum of those installments.
§ 1º The legal person who opts for the form provided in this article does not may compute the values that served as the basis of calculating the said credit in determining the CSLL's calculation basis corresponding to any period of ascertaining subsequent to December 31, 1998.
§ 2º The compensation of the credit referred to in this article can only be effected with up to thirty percent of the remaining CSLL balance, in each period of ascertaining, after the compensation that it treats the art. 8º of Law No. 9,718, of 1998, not being admitted, in any hypothesis, to the restitution of its value or its compensation with other tributes or contributions, observed the standards expedited by the Registry of the Federal Revenue Ministry of the Ministry of Finance.
§ 3º The right to compensation that it treats § 2º limits? if, exclusively, to the original value of the credit, not being admitted to the addition of any value to the title of monetary or interest updating.
Art. 9º The tax withheld at the source on income paid or credited to the branch, branch, controlled or affiliated of legal person domiciled in Brazil, not compensated by virtue of the beneficiary being domiciled in country framed in the provisions of art. 24 of Law No. 9,430, of 1996, may be compensated with the tax due on the actual profit of the matrix, parent or coalate in Brazil when the results of the subsidiary, branch, controlled or related, containing the said yields, are computed in the determination of the real profit of the legal person in Brazil.
Single paragraph. Applies? if the compensation of the tax referred to in this article is the provisions of the art. 26 of Law No. 9,249, of December 26, 1995.
Art. 10. The art. 17 of Law No. 9,779 of January 19, 1999, it becomes the invigorate plus of the following paragraphs:
" § 1º The provisions of this article extend to:
I? to cases in which the declaration of constitutionality has been handed down by the Supreme Court, in extraordinary appeal;
II? the taxpayer or responsible favored by definitive judicial decision in tax matters, delivered under any ground of law, in any degree of jurisdiction;
III? to judicial proceedings helped until December 31, 1998, except those relating to the execution of the Union Active Debt.
§ 2º The payment in the form of the caput of this article applies? if the exaction concerning the generator fact:
I? occurred from the date of the publication of the first Judgment of the Supreme Court of the Federal Supreme Court, in the case of the inciso I do § 1º;
II? occurred from the date of the publication of the judicial decision, in the hypothesis of the inciso II of § 1º;
III? achieved by the application, in the hypothesis of the inciso lII of § 1º.
§ 3º The payment referred to in this article:
I? matter in irredeemable confession of the debt;
II? constitutes extrajudicial confession, in the terms of the arts. 348, 353 and 354 of the Code of Civil Procedure;
III? can be parceled in up to six equal, monthly and successive installments, winning-through if the first at the same deadline set in the caput for the full payment and the rest on the last working day of the subsequent months;
IV? regarding the tributes and contributions administered by the Registry of the Federal Revenue Office, may be effected in a single quota, until the last working day of July 1999.
§ 4º The installments of the parcelment referred to in the inciso III of § 3º will be increased interest equivalent to the referential rate of the Special Settlement and Custody System? SELIC, for federal securities, accumulated monthly, calculated from the month of maturity of the first instalment until the month before the payment and one per cent in the month of the payment.
§ 5º In the inciso IV hypothesis of § 3º, the interest referred to in § 4º shall be calculated from the month of February 1999.
§ 6º The payment under the conditions of this article may be partial, concerning only the particular object of the legal action, when this involve more than one object.
§ 7º In the case of partial payment, the provisions of the incisos I and II of § 3º exclusively achieves the values paid.
§ 8º Applies? if the willing in this article to the contributions raised by the National Institute of Social Insurance? INSS. " (NR)
Art. 11. Estende?se the benefit of the dispensation of legal additions, of which it treats art. 17 of Law No. 9,779, 1999, with the essay given by art. 10, to the payments carried out until the last working day of the month of September 1999, in single quota, from debits of any nature, to the Registry of the Federal Revenue Office or to the Prosecutor's Office?General of the National Farm, whether enrolled or not in Active Debt of the Union, provided that until December 31, 1998 the taxpayer has helped any judicial process where the application covered the exoneration of the debit, albeit partially and under any grounds.
§ 1º The dispensation of legal accruals, of which it treats the caput of this article, does not involve moratory or punitive fines and the interest of late payment due from the month of February 1999.
§ 2º The request for conversion in income to the judge of the made where there is deposit with the goal of suspending the exigency of the credit, or guaranteeing the judgment, amounts, for the purposes of the enjoyment of the benefit, to the payment.
§ 3º The enjoyment of the benefit and the low correspondent of the involved debit presupposes administrative requirement to the governing body of the Federal Revenue Secretary or the Prosecutor's Office?General of the National Farm responsible for its administration, instructed with proof of payment or conversion request in income.
§ 4º In the case of § 2º, the low of the debit involved presupposes, in addition to the fulfillment of the willing in § 3º, the effective conversion into income of the Union of the deposited values.
§ 5º If the debit is partially solved or on parceling arrangements, apply?-it shall be the benefit provided in this article only on the value consolidated remainder.
§ 6º The provisions of this article will not entail restitution of paid amounts, nor compensation of debts.
§ 7º The judicial executions for collection of Credits National Finance do not suspend themselves, nor do they interrupt, by virtue of the provisions of this article.
§ 8º The time frame provided for in art. 17 of Law No. 9,779, 1999, gets extended for the last working day of the month of February 1999.
§ 9º Regarding the contributions raised by the INSS, the time frame referred to in § 8º is extended to the last working day of the month of April 1999.
Art. 12. Is it suspended, from 1º April to December 31, 1999, the application of Law No. 9,363 of December 13, 1996, which instituted the presumed credit of the Excised Products Tax Act? IPI, as a ressarcement of the contributions to PIS/PASEP and COFINS, incidents on the value of raw materials of intermediate products and packaging materials used in the manufacture of products destined for export.
Art. 13. The contribution to the PIS/PASEP will be determined on the basis of the payroll, the aliquot of one percent, by the following entities:
I? temples of any cult;
II? political parties;
III? education and social assistance institutions referred to in art. 12 of Law No. 9,532 of December 10, 1997;
IV? institutions of philanthropic, recreational, cultural, scientific and the associations, as referred to by art. 15 of Law No. 9,532, of 1997;
V? unions, federations and confederations;
VI? self-driving social services, created or authorized by law;
VII? supervisory boards of regulated professions;
VIII? foundations of private law and public foundations instituted or maintained by the Public Power;
IX? condos of homeowners of residential or commercial property; and
X? the Organization of Brazilian Cooperatives? OCB and the State Organizations of Cooperatives provided for in the art. 105 and its § 1º of Law No. 5,764, of December 16, 1971.
Art. 14. In relation to the generative facts that occurred from 1º February 1999, are exempted from COFINS the revenues:
I? of the resources received for a repass, arising from the General Budget of the Union, the States, the Federal District and the Municipalities, by the public companies and mixed-economy societies;
II? of the export of goods to the outside;
III? of the services provided to the physical or legal person resident or domiciled abroad, whose payment represents foreign exchange admission;
IV? of the supply of goods or services for use or consumption of board in vessels and aircraft in international traffic, when the payment is effected in convertible currency;
V? of the international transport of loads or passengers;
VI? auwound by Brazilian shipyards in the activities of construction, conservation modernization, conversion and repair of pre-registered vessels or registered in the Brazilian Special Register? REB, established by Law No. 9,432, of January 8, 1997;
VII? of freight of goods transported between the Country and the outside by the vessels registered in the REB, of which it treats the art. 11 of Law No. 9,432, of 1997;
VIII? of sales carried out by the producer? seller to the exporting commercial companies pursuant to the Decree?Law No. 1,248 of November 29, 1972 and later amendments, provided that they are intended for the specific end of export to the outside;
IX? of sales, with specific end of export to the outside, to exporting companies registered in the Foreign Trade Office of the Ministry of Development, Industry and Foreign Trade;
X? relating to the own activities of the entities referred to in art. 13.
§ 1º Are exempted from the contribution to the PIS/PASEP the revenue referred to in the incisos I to IX of the caput.
§ 2º The exemptions provided for in the caput and in § 1º do not achieve sales revenue checked:
I? the company established in the Western Amazon or in free trade area;
II? the company established in export processing zone;
III? the industrial establishment, for industrialization of products destined for export, to the amparo of art. 3º of Law No. 8,402, of January 8, 1992.
Art. 15. Cooperative societies will be able to observe the provisions of the arts. 2º and 3º of Law No. 9,718, 1998, exclude from the base of calculation of COFINS and PIS/PASEP:
I? the values passed on to the associates, arising from the marketing of product by them delivered to the cooperative;
II? the sales proceeds of goods and goods to associates;
III? the revenues arising from the provision, to the associates, of specialized services, applicable in rural activity, concerning technical assistance, rural extension, vocational training and asseming;
IV? the revenues arising from the beneficiation, storage and industrialization of production of the associate;
V? financial revenues arising from rural loan repayments contracted from financial institutions, up to the limit of the charges to these due.
§ 1º For the purposes of the provisions of inciso II, exclusion will reach only the revenues arising from the sale of goods and goods linked directly to the economic activity developed by the associate and which is the object of the cooperative.
§ 2º Regarding the operations referred to in the incisos I a V of the caput:
I? the contribution to the PIS/PASEP will be determined, too, of compliance with the provisions of the art. 13;
II? will be accounted for prominently, by the cooperative, and proven upon timely and idomous documentation, with the identification of the associate, the value of the operation, the species of the good or goods and quantities sold.
Art. 16. The cooperative societies that carry out repass of values the associated legal person, in the hypothesis provided for in the inciso I of the art. 15, shall observe the provisions of the art. 66 of Law No. 9,430, of 1996.
Art. 17. They apply? if the philanthropic and charitable entities of social assistance, for the purpose of payment of the contribution to the PIS/PASEP in the form of the art. 13 and enjoyment of the exemption of COFINS, the provisions of the art. 55 of Law No. 8,212, of 1991.
Art. 18. The payment of the contribution to the PIS/PASEP and COFINS is to be effected until the last working day of the first fortnight of the subsequent month to the occurrence of the generating facts.
Art. 19. The art. 2º of Law No. 9,715 of November 25, 1998, passes the invigorated vigour of the following § 6º:
" § 6º The Office of the National Treasury shall effectuate the withholding of the contribution to the PIS/PASEP, due on the value of the transfers of which it treats inciso III. " (NR)
Art. 20. Legal persons subjected to the taxation regime on the basis of the presumed profit will only be able to adopt the cash scheme, for the purposes of the incidence of the contribution to the PIS/PASEP and COFINS, in the hypothesis of adopting the same criterion in relation to the income tax from legal persons and CSLL.
Art. 21. Profits, income and capital gains earned abroad subjects themselves to the incidence of CSLL, observed the universal taxation standards of which they treat arts. 25 a 27 of Law No. 9,249, of 1995, the arts. 15 a to 17 of Law No. 9,430, of 1996, and art. 1º of Law No. 9,532, of 1997.
Single paragraph. The balance of the income tax paid abroad, which exceeds the compensable value with the income tax due in Brazil, could be compensated with the CSLL due by virtue of the addition, its calculation basis, of profits from abroad, up to the limit increased in the way of this addition.
Art. 22. Applies? if to the negative calculation basis of CSLL the provisions of the arts. 32 and 33 of the Decree?Law No. 2,341, of June 29, 1987.
Art. 23. Will it be added to the net profit, for the purpose of determining the profit of the holding, the share of the:
I? COFINS that there has been compensated, in the terms of the art. 8º of Law No. 9,718, of 1998, with the CSLL;
II? CSLL due, after the compensation of which it treats inciso I.
Art. 24. The capital gain arising from the disposal of goods or rights and the liquidation or rescue of financial applications, owned by physical person, acquired, to any title, in foreign currency, shall be ascertained in accordance with the provisions of in this article, kept the remaining standards of the legislation in force.
§ 1º The provisions of this article achieves, including, the foreign currency held in kind.
§ 2º In the hypothesis of disposal of foreign currency held in kind, the tax will be ascertained in the statement of adjustment.
§ 3º The basis of calculating the tax will be the positive difference, in Reais, between the value of disposal, settlement or rescue and the cost of acquisition of the good or right, of the foreign currency held in kind or value original of the financial application.
§ 4º For the purposes of the provisions of this article, the value of disposal, liquidation or rescue, when expressed in foreign currency, shall correspond to its quantity converted into the dollar of the States United and then to Reais, upon use of the value of the dollar for purchase, disclosed by the Central Bank of Brazil for the date of the disposal, liquidation or rescue or, in the case of operation on time or the provision, on the date of the receipt of each repayment.
§ 5º In the hypothesis of acquisition or application, by resident in the Country, with income earned originally in foreign currency, the basis of calculating the tax will be the positive difference, in US dollars, between the value of disposal, liquidation or rescue and the cost of acquisition of the good or right, converted to Reais upon use of the value of the dollar for purchase, disclosed by the Central Bank of Brazil for the date of the disposal, liquidation or rescue, or, in the case of operation on time or the provision, on the date of receipt of each parcel.
§ 6º Does not focus income tax on the earned gain on disposal, liquidation or rescue:
I? of goods located abroad or representative of rights abroad, as well as financial applications, acquired, to any title, in the condition of non-residing households;
II? of foreign currency held in kind, whose total disposals, in the calendar year, are equal to or less than the equivalent of five thousand U.S. dollars-Americans.
§ 7º For the purpose of ascertaining the capital gain it treats this article, average dollar quotations may be used, in the form established by the Office of the Federal Revenue Office.
Art. 25. The value received from legal person of public law in title of aid-housing, not an integral part of the remuneration of the beneficiary, in substitution to the right of use of functional immovable, considers? if as of the same nature of this right, not if subjecting to the incidence of the income tax, the source or the declaration of adjustment.
Art. 26. The base of calculation of the income tax incident at the source on reinsurance premiums yielded abroad is eight percent of the value paid, credited, delivered, employed, or remitted.
Art. 27. The diplomatic missions and consular repartitions of permanent character, as well as the permanent character representations of international bodies that Brazil will be a part of will be able, upon request, to be ressarated from the value of the IPI incident on products purchased in the domestic market, intended for the maintenance, extension or real estate reform of its use.
§ 1º In the case of diplomatic mission and consular allocation, the provisions of this article apply? se?á, only, in the hypothesis in which the legislation of your country dispense, in relation to the taxes incidents on the aggregate value or on the retail sale, as the case, reciprocal treatment for the assignments or localized Brazilian repartitions, in permanent character, in its territory.
§ 2º The mishishment referred to in this article will be effected by the standards set by the Registry of the Federal Revenue Office.
Art. 28. He / she is responsible for withholding and collecting taxes and contributions, arising from applications in investment funds, the legal person brokering resources, together with customers, to effecting the said applications in funds administered by another legal person.
§ 1º The legal person intermediary of resources shall maintain system of record and control, in magnetic medium, that enables the identification of each customer and of the elements necessary for the ascertaining of taxes and contributions by it due.
§ 2º The provisions of this article only apply to modalities of brokering disciplined resources by National Monetary Council standards.
Art. 29. Applies? if the tax regime of which it treats art. 81 of Law No. 8,981 of January 20, 1995 to foreign investors, physical or legal persons, residents or domiciliates abroad, who carry out operations in future settlement markets referenced in agri-products, in the futures and merchandise scholarships.
§ 1º The provisions of this article do not apply to foreign investment from country that does not tax income or tribute to the aliquot less than twenty percent, which to subject? se?á to the same rules established for the residents or domiciles in the Country.
§ 2º It shall be responsible for the fulfilment of the tax obligations arising from the operations provided for in this article the futures and goods exchange tasked with the record of external investment in the Country.
Art. 30. As of 1º January 2000, monetary changes in credit and taxpayer's obligations, depending on the exchange rate, will be considered, for the purpose of determining the basis of calculation of income tax, of the contribution social on net profit, from the contribution to the PIS/PASEP and COFINS, as well as the determination of the profit from the holding, when the settlement of the corresponding operation.
§ 1º The choice of the legal person, the monetary variations may be considered in determining the basis of calculation of all the tributes and contributions referred to in the caput of this article, according to the scheme of competence.
§ 2º The option provided for in § 1º apply? se?á to the whole of the year?
§ 3º In the case of changing the recognition criterion of monetary variations, in years? calendar, for the purpose of determining the basis of calculation of the tributes and the contributions, the standards dispatched by the Registry of the Federal Revenue Office will be observed.
Art. 31. In the determination of the calculation basis of the contribution to PIS/PASEP and COFINS could be excluded the share of the financial revenues arising from the monetary variation of the credit rights and the obligations of the taxpayer, depending on the rate of exchange, subject to taxation, under the competence regime, relative to periods understood in the year? calendar of 1999, surplus to the value of the monetary change effectively carried out, yet the corresponding operation has already been liquidated.
Single paragraph. The provisions of this article shall apply to the determination of the basis of calculation of income tax and social contribution on the profit owed by legal persons submitted to the taxation regime on the basis of the presumed or arbitrated profit.
Art. 32. The arts. 1º, 2º, 6º-A and 12 of the Decree-Law No. 1,593 of December 21, 1977, amended by Law No. 9,822 of August 23, 1999, go on to invigorate with the following amendments:
" Art. 1º The manufacture of cigarettes classified in code 2402.20.00 of the Incidence Table of the Industrialized Products Tax? TIPI, approved by Decree No. 2,092 of December 10, 1996, shall be exercised exclusively by the companies which, available from appropriate industrial facilities, keep special registration at the Registry of the Federal Revenue Office of the Ministry of Farm.
§ 1º Companies manufacturers of cigarettes will still be obliged to constitute? if in the form of society and with the minimum capital established by the Secretary of the Federal Revenue.
§ 2º A granting of the special registration give? se?á by industrial establishment and will be, also, in the production hypothesis, conditioned to the installation of automatic meters of the quantity produced and, under the terms and conditions to be established by the The Office of the Federal Revenue Officer, to the substantiation of the tax regularity by:
I? of the applicant legal person or holder of the special record;
II? of its associates, physical persons, directors, managers, administrators and prosecutors;
III? of the legal persons controllers of the legal person referred to in the inciso I, as well as their respective associates, directors, managers, administrators and prosecutors.
§ 3º The provisions of this article apply? import of cigarettes, except when intended for sale in free store, in the Country.
§ 4º The special registration will be granted by authority designated by the Secretary of the Federal Revenue Officer.
§ 5º Of the act that dismissing the special registration request will be appean to the Secretary of the Federal Revenue Officer, within thirty days, counted from the date on which the taxpayer takes science from the undue, being final the decision in the administrative sphere.
§ 6º The special registration may also be required of the establishments that industrialize or import other products, to be specified by means of act of the Secretary of the Federal Revenue. " (NR)
" Art. 2º The special registration may be cancelled, at any time, by the granting authority, if, after its concession, one of the following facts occurs:
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§ 2º In the occurrence of the hypotheses mentioned in the incisos I and II of the caput of this article, the company will be subpoenaed to regularize its tax situation or to present the clarifications and fully-fit proof, within ten days.
§ 3º The granting authority of the registry will decide on the provenance of the clarifications and the evidence presented, expediting declaratory act by cancelling the special record, in the case of improvenance or lack of regularization of the tax situation, giving science of its decision to the company.
§ 4º It will also be expediting declaratory act by cancelling the special registration if the deadline set out in § 2º without any manifestation of the interested party.
§ 5º Of the act that cancelling the special registration shall be recourse to the Secretary of the Internal Revenue, Without Suspensive effect, within thirty days, counted from the date of its publication, being final the decision in the administrative sphere.
§ 6º The cancellation of the authorization or its absence implies, without prejudice to the requirement of taxes and due contributions and the imposition of penalties provided for in the tax and penal legislation, seizure of the stock of raw materials, products in elaboration, finished products and materials of packaging, existing in the establishment.
§ 7º The stock seized in the form of § 6º could be released if, within ninety days, counted from the date of the cancellation or the finding of the lack of special registration, is reinstated or granted the record, respectively.
§ 8º Will be destroyed in compliance with the provisions of the art. 14 of this Decree?Law, the products seized that have not been released, pursuant to § 7º.
§ 9º The provisions of this article shall apply? if also to the remaining products whose producers or importers are subject to registration special. " (NR)
" Art. 6º-A. .....................................................................................................................
Single Paragraph. When it comes to national product, the packaging will contain, still, bar code, in the standard established by the Registry of the Federal Revenue Office, and shall contain, at the very least, information from the trade mark and the type of packaging. " (NR)
" Art. 12. Cigarettes destined for export will not be able to be sold or exposed for sale in the Country, the manufacturer being obliged to print, typographically or by means of label, in the packaging of each pack or portfolio of twenty units, as well as in the packages and other envelopes that contain them, in visible characters, the number of the National Cadastro of the Legal Perth? CNPJ.
§ 1º The packaging of presentation of cigarettes destined for countries in South and Central America, inclusive of the Caribbean, should contain, without prejudice to the requirement that it treats the caput, the expression " Only for export? prohibited the sale in Brazil ", admitted its replacement by saying with exact correspondence in another language.
§ 2º The provisions of § 1º also apply to packagings intended for sale, for consumption or resale, in vessels or aircraft in international traffic, including by means of ships chandler.
§ 3º The provisions on the labelling or marking of products provided for in the arts. 43, 44 and 46, caput, of Law No. 4,502, of November 30, 1964, with the changes of the art. 1º of the Decree?Law No. 1,118, of August 10, 1970, and of art. 1º of Law No. 6,137 of November 7, 1974 on the art. 1º of Law No. 4,557 of December 10, 1964, with the changes of the art. 2º of Law No. 6,137, of 1974, and in art. 6º-A of this Decree?Law does not apply to cigarettes intended for export.
§ 4º The provisions of this article do not preclude the requirements regarding the seal of control.? (NR)
Art. 33. The art. 4º of Law No. 7,798 of July 10, 1989, passes the vigour with the following essay:
" Art. 4º The products subject to the schemes of which it treats this Act shall pay the tax a single time, ressaving the provisions of § 1º:
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§ 1º When industrialization gives itself on order, the tax will be due on the output of the product:
I? of the establishment that industrialize it; and
II? of the establishment commissioned, if industrial or equated to industrial, who can credit it? if the tax levied as per inciso I.
§ 2º In the industrialization hypothesis by order, the commissioning responds jointly and severally with the industrial establishment by the fulfilment of the principal obligation and legal additions.
§ 3º Subject? if the payment of the tax, on the condition of responsible, the wholesale commercial establishment that possess or maintain unaccompanied products from the comprotory documentation of their provenance, or that of them giving out. " (NR)
Art. 34. The § 3º of the art. 1º of Law No. 9,532, of 1997, as amended by Law No. 9,959 of January 27, 2000, passes the invigoration with the following essay:
" § 3º Will not be deductible in determining the actual profit and calculation basis of the Social Contribution on the Net Profit the interest, relating to loans, paid or credited to the controlled or related company, independent of the location of its domicile, incidents on value equivalent to the profits not made available by controlled companies, domiciliated abroad. " (NR)
Art. 35. In the case of operation of sale the exporting commercial enterprise, with the specific end of export, the industrial establishment of products classified under subheading 2402,20.00 of the IPI Incidence Table?TIPI responds in solidarity with the exporting commercial company by the payment of the taxes, contributions and the respective legal accruals, due due to the non-effectivation of the export.
Single paragraph. The provisions of the caput apply? if also to products intended for the use or consumption of board in vessels or aircraft in international traffic, including through ship's chandler.
Art. 36. The industrial establishments of the products classified in headings 2202 and 2203 of TIPI become subject to the installation of leakage and conductive meters, as well as apparatus for the control, registration and recording of the quantitative measured, in the form, conditions and deadlines set by the Office of the Federal Revenue Office.
§ 1º The Federal Revenue Office may:
I? accreditation, upon convenium, specialized official bodies and representative national scope entities of the beverage manufacturers, who will be responsible for the contracting, supervision and homologation of the installation services, afferition, maintenance and repair of equipment;
II? dispense with the installation of the equipment provided for in this article, depending on production limits or invoicing which it set.
§ 2º In the case of inoperability of any of the equipment provided for in this article, the taxpayer should report the occurrence to the unit of the Registry of the Federal Revenue Office with jurisdiction over its tax domicile, within twenty-four hours, and shall maintain control of the production volume while lasting the interruption.
Art. 37. The industrial establishment of the beverages subject to the taxation regime by the IPI of which it treats Law No. 7,798, 1989, is to present, in a magnetic medium, on the deadlines, models and conditions set by the Office of the Federal Revenue Office:
I? frame summary of the records. of the leakage meters and the conductivimeters, from the date of entry into operation of the equipment;
II? demonstrative of the IPI ascertaining.
Art. 38. Every period of ascertaining the tax, the following fines can be applied:
I? of fifty per cent of the commercial value of the goods produced, not less than R 10.000.00 (ten thousand reais):
a) if, as of the tenth day subsequent to the deadline set for the commissioning of the system, the equipment referred to in art. 36 have not been installed on the grounds of impediment created by the taxpayer; and
b) if the taxpayer fails to comply with any of the conditions referred to in Paragraph 2º of the art. 36;
II? in the value of R 10,000.00 (ten thousand reais), in the hypothesis of defulfillment of the provisions of the art. 37.
Art. 39. Equiparam? if the industrial establishment the commercial establishments wholesalers who acquire from importing establishments foreign provenance products, classified in the headings 3303 a to 3307 of the TIPI.
Art. 40. Will the Federal Revenue Office be able to institute ancillary obligations for legal persons opting for the Integrated Tax Payment System and Contributions of Microbusinesses and Small Business Enterprises? SIMPLE, established by Law No. 9,317 of December 5, 1996, which carry out operations concerning the import of foreign products.
Art. 41. The maximum limit of reduction of adjusted net profit, provided for in art. 16 of Law No. 9,065 of June 20, 1995, does not apply to the result arising from the exploitation of rural activity, regarding the negative calculation basis compensation of CSLL.
Art. 42. They are reduced to zero the aliquots of the contribution to the PIS/PASEP and COFINS incidents on gross revenue arising from the sale of:
I? gasolinas, except aviation gasoline, diesel oil is GLP, auwound by distributors and retail merchants;
II? alcohol for carburic purposes, when added to gasoline, earned by distributors;
III? alcohol for carburating purposes, earned by the retail merchants.
Single paragraph. The provisions of this article shall not apply to the chances of the sale of imported products, which are subject to the provisions of the art. 6º of Law No. 9,718, of 1998.
Art. 43. Legal persons manufacturers and importers of the vehicles classified in headings 8432, 8433, 8701, 8702, 8703 and 8711, and in subheadings 8704.2 and 8704.3, of TIPI, in respect of the sales they make, are obliged to collect and collect, in the condition of substituted taxpayers, the contribution to the PIS/PASEP and COFINS, due by the retail merchants.
Single paragraph. In the hypothesis that it treats this article, the contributions will be calculated on the selling price of the legal person manufacturer.
Art. 44. The value corresponding to the Provisional Contribution on Moving or Transmission of Values and Credits and Financial Nature Rights? CPMF, not withheld and not collected by the institutions specified in Law No. 9,311 of October 24, 1996 by force of preliminary injunction on security warrant or in wary action, of early tutelage in action of another nature, or of decision of merit, subsequently revoked, should be withheld and collected by the said institutions in the form established in this Interim Measlant.
Art. 45. The institutions responsible for the retention and the pick-up of the CPMF should:
I? ascertaining and registering the values due in the effective period of the judicial decision impediment to the withholding and the collected contribution;
II? take the debit into account of its customers-taxpayers, unless there is express demonstration to the contrary:
a) on September 29, 2000, regarding the liminals, advance tubs or decisions of merit, revoked by August 31, 2000;
b) on the thirtieth day subsequent to that of the revocation of the judicial measure that occurred from 1º September 2000;
III? to collect to the National Treasury, until the third working day of the subsequent week to that of the debit into account, the value of the contribution, plus interest of late payment and a moratorium, second standards to be established by the Registry of the Federal Revenue Officer;
IV? forward to the Office of the Federal Revenue Officer, within thirty days, counted from the date set for the debit into account, concerning the taxpayers who have spoken out in a sense contrary to the withholding, and thus to those who, who have benefited by judicial measure revoked, have terminated their accounts before dates referred to in the inciso II, as the case, relation containing the following information:
a) name or social reason of the taxpayer and their respective number of enrollment in the Physical Persons Cadaster? CPF or in the National Cadastro of the Legal Perm?CNPJ;
b) value and date of the operations that served as a basis of calculation and the value of the contribution due.
Single paragraph. In the hypothesis of the inciso IV of this article, the contribution is not subject to the limit set out in the art. 68 of Law No. 9,430, of 1996, and will be required of the taxpayer by way of an offending of trade.
Art. 46. The non-fulfillment of the obligations provided for in the arts. 11 and 19 of the Law No. 9.311 of 1996, subject to legal persons referred to in art. 44 to the fines of:
I? R 5.00 (five reais) per group of five inaccurate, incomplete or omitted information;
II? R 10,000.00 (ten thousand reais) to the month? timetable or fraction, regardless of the sanction provided for in the inciso I, if the form or other means of standardized information is presented outside the given period.
Single paragraph. Presented the information, out of time, but prior to any trade procedure, or if, after the subpoena, there is the presentation within the deadline at this fixed, the fines will be reduced by half.
Art. 47. To the welfare charity that provides false or inaccurate information that results in its undue framing in the hypothesis provided for in the inciso V of the art. 3º of Law No. 9,311, of 1996, a fine of three hundred percent will be imposed on the value that is left to be withheld, regardless of other administrative or criminal penalties.
Art. 48. The art. 14 of Law No. 9,311, of 1996, passes the vigour with the following essay:
" Art. 14. In the cases of the launch of trade, apply? se?á the provisions of the arts. 44, 47 and 61 of Law No. 9,430, of December 27, 1996. " (NR)
Art. 49. The Registry of the Federal Revenue Officer will lower the supplementary standards required for compliance with the provisions of the arts. 44 a 48, and may, including, change the deadlines set out in art. 45.
Art. 50. The Supervisory fee shall be created, pursuant to the table in the constant table of § 1º thereof, concerning the authorization and surveillance of the activities of which it treats art. 20 of the Provisional Measure No. 2.143?35 of July 27, 2001, and shall focus on the value of the award, when it comes to free distribution of prizes and draw, or on the value of the plan, in the hypothesis of savings caption operations popular, in the form and conditions to be established in the act of the Minister of State for Finance.
§ 1º The Supervisory fee for which it treats the caput of this article will be charged in the form of Annex I.
§ 2º When the authorization and supervision is done on the terms set out in § 1º of the art. 20 of the Provisional Measure No. 2.143?35, of 2001, the Federal Economic Box will receive from the Union, by way of remuneration, the values set out in the table of Annex II.
§ 3º In cases of which it treats § 2º of this article, the difference between the value of the fee charged and the value paid for remuneration to the Federal Economic Box will be passed to the Economic Follow-Up Registry of the Ministry of Finance.
§ 4º In the cases elicited in § 2º of the art. 20 of the Provisional Measure No. 2.143?35, of 2001, the value charged under the Supervisory Fee will be passed on to the Office of the Economic Monitoring Registry.
Art. 51. The arts. 2º and 10 of the Decree?Law No. 1,578, of October 11, 1977, passes the vigour with the following essay:
" Art. 2º The basis of calculation of the tax is the normal price that the product, or its similar, would achieve, at the time of export, in a sale under conditions of free competition in the international market, observed the standards dispatched by the Executive Power, upon act of CAMEX? Foreign Chamber of Commerce.
....................................................................................................................................
§ 2º When the price of the product is from difficult ascertaining or is susceptible to sudden oscillations in the international market, the executive branch, upon act of CAMEX, shall set specific criteria or set the minimum value tariff, for calculation basis of calculation.
...................................................... .............................................................. " (NR).
" Art.10. Will CAMEX expedite comple standards mentaries to this Decree?Law, respected the provisions of § 2º amendment of the art. 1º, caput and § 2º of the art. 2º and arts. 3º and 9º. " (NR)
Art. 52. The single paragraph of the art. 1º of Law No. 8,085 of October 23, 1990, it passes the invigoration with the following essay:
" Single paragraph. The President of the Republic will be able to outwit competence to CAMEX for the practice of the acts provided for in this article. " (NR)
Art. 53. The devices to be followed by Law No. 9,019 of March 30, 1995, go on to invigorate with the following changes:
?Art. 2º ........................................................................................................................
Single Paragraph. The terms "damage" and "domestic industry" should be understood as per the provisions of the Antidumping Agreements and the Subsidies and Compensatory Rights Agreements, mentioned in the art. 1º, covering the companies producing agricultural, mineral or industrial goods. " (NR)
?Art. 3º The exigency of the provisional duties may be suspended, until final decision of the case, at the discretion of CAMEX, provided that the importer offers equivalent guarantee to the full value of the obligation and the remaining legal charges, which shall consist of in:
............................................................................................................................. " (NR)
?Art. 4º .........................................................................................................................
§ 1º The commitment referred to in this article shall be concluded before the Registry of Commerce Exterior-SECEX, from the Ministry of Development, Industry and Foreign Trade, submitted the CAMEX homologation.
................................. ........................................................... " (NR)
" Art. 5º Compete to SECEX, upon administrative procedure, to ascertain the margin of dumping or the amount of allowance, the existence of damage and the causal relationship between those. " (NR)
" Art. 6º Compete for CAMEX to fix provisional or definitive duties, as well as to decide on the suspension of the exigency of the provisional duties, referred to in art. 3º of this Act.
Single paragraph. The act of imposition of duties anti-dumping or Compensatories, provisional or definitive, shall state the term of the duration, the product reached, the value of the obligation, the country of origin or export, the reasons for which the decision was take, and, when couber, the naming of exporters. " (NR)
?Art. 9º ........................................................................................................................
I? the provisional shall be effective of not more than one hundred and twenty days, save in the case of anti-dumpingduties, when, by decision of CAMEX, they will be able to invigorate for a period of up to two hundred and seventy days, observed the provisions of the Agreements Antidumping, mentioned in the art. 1º;
II? the approved definitive or approved definitive or commitment will only remain in effect for the time and the extent necessary to eliminate or neutralize the practices of dumping and the granting of subsidies that are causing harm. In no hypothesis will apply for more than five years, except where, in the case of review, it proves necessary to maintain the measure to prevent continuation or resumption of the dumping and the damage caused by the subject imports of dumping or allowance. " (NR)
" Art. 10.........................................................................................................................
Single paragraph. The revenue arising from the collection of the duties antidumping.and the Compensatory Rights of which it treats this article, will be aimed at the Ministry of Development, Industry and Foreign Trade, for aplifing cation in the area of foreign trade, as per guidelines established by CAMEX. " (NR)
" Art. 11. It is incumbent upon CAMEX to edit standards supplementary to this Act, except those relating to the provision of warranty provided for in the art. 3º and to the fulfillment of the provisions of the art. 7º, which compete with the Ministry of Finance. " (NR)
Art. 54. The arts. 4º and 7º of the Law No. 10,147 of December 21, 2000, they go on to invigorate with the following essay:
" Art. 4º Regarding the generative facts occurring between 1º January and April 30, 2001, the assumed credit referred to in the art. 3º will be determined by applying the aliquots of sixty-five hundred percent and three percent, in relation respectively to the contribution to the PIS/Pasep and the Cofins, observed all the remaining standards set out in the arts. 1º, 2º and 3º.? (NR)
" Art. 7º This Law enters into force on the date of its publication, producing effects in relation to the generating facts occurring from, from 1º May 2001, ressalvated n disposed of the art. 4º.? (NR)
Art. 55. The income tax incident at the source as anticipation of due in the Annual Adjustment Statement of the physical person or in relation to the period of ascertaining the legal person, not withheld and not collected by the tax officers by force of injunction in security warrant or in a cautionary action, of early tutelage in action of another nature, or of merit decision, subsequently revoked, subjecting? se?á to the provisions of this article.
§ 1º In the hypothesis of this article, the person physical or legal beneficiary of the income will be subject to payment:
I? of late payment interest, incurred from the date of expiry originating in the obligation;
II? of fine, of mora or of trade, from the subsequent thirtieth day to the revocation of the judicial measure.
§ 2º The accruals referred to in § 1º will focus on tax not withheld on the conditions referred to in the caput.
§ 3º The provisions of this article:
I? does not exclude the incidence of the income tax on the respective income, in the form established by the legislation of the said tax;
II? applies? if in relation to the impeded shares as of 1º May 2001.
Art. 56. Special IPI ascertaining regime is hereby established, in respect of the share of freight charged for the provision of the transport service of the products classified under codes 8433.53.00, 8433.59.1, 8701.10.00, 8701.30.00, 8701.90.00, 8702.10.00 Ex 01, 8702.90.90 Ex 01.8703, 8704.2, 8704.3 and 87.06.00.20, of TIPI, nosterms and conditions to be established by the Registry of the Federal Revenue Office.
§ 1º The special scheme:
I? will consist of presumed credit from the IPI in amount equivalent to three percent of the tax value highlighted in the tax bill;
II? will be granted upon option and on condition that transport services, cumulatively:
a) be executed or contracted solely by industrial establishment;
b) be charged along with the price of the products referred to in the caput, in all the outbound operations of the industrial establishment;
c) understand the totality of the path, in the Country, from the industrial establishment to the site of delivery of the product to the acquirer.
§ 2º The provisions of this article apply, too, to the establishment equated to industrial pursuant to § 5º of the art. 17 of the Provisional Measure No. 2.189-48, July 27, 2001.
§ 3º In the hypothesis of Paragraph 2º of this article, the provisions of paragraph (c)? of the inciso II of § 1º achieves the path, in the Country, from the establishment executor of the order to the place of delivery of the product to the acquirer.
Art. 57. The defulfillment of the ancillary obligations required under art. 16 of Law No. 9,779, of 1999, will entail the application of the following penalties:
I? R 5,000.00 (five thousand reais) per month? timetable, concerning legal persons who cease to provide, in the time limits set out, the information or clarifications requested;
II? five percent, not less than R 100.00 (one hundred reais), of the value of commercial transactions or financial transactions, own by the legal person or third parties in respect of which it is responsible for tax, in the case of omitted information, inaccurate or incomplete.
Single paragraph. In the optant legal person hypothesis by the SIMPLE, the values and the percent referred to in this article will be reduced by seventy percent.
Art. 58. The import of products from Chapter 22 of TIPI, related in act of the Secretary of the Federal Revenue Officer, when subject to the seal of control of which it treats art. 46 of Law No. 4,502 of November 30, 1964 shall be effected with respect to the provisions of this article, without prejudice to other requirements, including as to the marketing of the product, provided for in specific legislation.
§ 1º For the purposes of the provisions of this article, the Office of the Federal Revenue Officer:
I? may require from importers of the products referred to in the caput the Special Record referred to in art. 1º of the Decree?Law No. 1,593, of 1977;
II? will establish the hypotheses, conditions and requirements in which the control stamps will be applied at the time of the customs landings or referred by the importer for sealing abroad, by the manufacturer;
III? expedited supplementary standards relating to compliance with the provisions of this article.
§ 2º In cases where the shipment of control stamps to the outside is authorised, they apply? if, in what couber, the provisions contained in the arts. 46 a to 52 of Law No. 9,532, of 1997.
Art. 59. They may also be a beneficiary of donations, under the terms and conditions set forth by the inciso III of § 2º of the art. 13 of Law No. 9,249, of 1995, the Organizations of Civil Society of Public Interest? OSCIP qualified in accordance with the standards set out in Law No. 9,790 of March 23, 1999.
§ 1º The provisions of this article apply? if in relation to the donations effected from the year-calendar year 2001.
§ 2º To the entities referred to in this article does not apply to the requirement set out in Law No. 9,249, of 1995, art. 13, § 2º, inciso III, paragraph "c"
Art. 60. The deductibility of the donations to which they refer to the inciso III of § 2º of the art. 13 of Law No. 9,249, of 1995, and the art. 59 shall be conditional on the beneficiary entity having its condition of public utility or OSCIP renewed annually by the competent organ of the Union, upon formal act.
§ 1º The renewal of which treats the caput:
I? shall only be granted to the entity that proves, before the competent organ of the Union, to be fulfilled, in the calendar year prior to the application, all the requirements and conditions set forth;
II? will produce effects for the year? calendar subsequent to that of its formalization.
§ 2º The recognition acts issued until December 31, 2000 will produce effects in relation to the donations received by December 31, 2001.
§ 3º The competent bodies of the Union shall, within the framework of their respective powers, the necessary acts for renewal referred to in this article.
Art. 61. From the year? calendar year 2001, the conditions and the overall limit set out in the art could be deduced from the year. 11 of Law No. 9,532, of 1997, the contributions to private provident plans and to the Individual Scheduled Retirement Fund? FAPI, whose holder or quotist is dependent on the declarant.
Art. 62. The option for the early settlement of the balance of inflationary profit in the form provided for in the art. 9º of Law No. 9,532, 1997, is to be formalized by June 30, 2001.
§ 1º The settlement of which treats the caput can be effected by up to six monthly and successive installments, winning? if the first one on June 30 of 2001.
§ 2º The value of each monthly instalment, on the occasion of the payment, shall be increased interest equivalent to the Referential Rate of the Special Settlement and Custody System (SELIC), for federal securities, accumulated monthly, calculated from the date referred to in § 1º until the month before that of the payment, and of one per cent relatively to the month in which the payment is being effected.
§ 3º In the parceled payment hypothesis, in the form of § 1º, the option will be manifested upon payment of the first instalment.
Art. 63. In the determination of the calculation basis of the income tax incident on values received as a result of coverage by survival in life insurance policies, the values of the respective premiums paid, noted to legislation applicable to the matter, in particular as to the subjection of the said income to the aliquots provided for in the monthly progressive table and to the annual adjustment declaration of the beneficiary physical person, and thus the undetectability of the premium paid.
§ 1º As of 1º January 2002, the income earned in the ransom of values accumulated in technical provisions regarding covers for life insurance survival will be taxed according to the predicted aliquots in the monthly progressive table and included in the beneficiary's adjustment declaration.
§ 2º The calculation basis of the tax, pursuant to § 1º will be the positive difference between the rescued value and the matory soothing of the respective prizes paid.
§ 3º In the case of receipt parcelado, in the form of income or partial rescue, the deduction of the premium will be proportional to the value received.
Art. 64. The art. 25 of the Decree No. 70,235 of March 6, 1972, with the wording given by Law No. 8,748 of December 9, 1993, passes the vigour with the following essay:
" Art. 25. The trial of the process of demanding tributes or contributions administered by the Registry of the Internal Revenue Compete:
I? in the first instance, to the Federal Revenue Offices of Judgment, bodies of internal deliberation and collegiate nature of the Registry of the Federal Revenue Office;
....................................................................................................................................
§ 5º The Minister of State for Finance will dispatch the necessary acts to the suitability of the trial to the form referred to in the inciso I of the caput. " (NR)
Art. 65. The responsibility for withholding and collecting the income tax due by the avulese port workers, including those belonging to the category of the "tiers", is from the hand-manager organ? de?labor of the port work.
§ 1º The tax is to be ascertained using the monthly progressive table, having as a basis of calculation the total of the value paid to the worker, regardless of the quantity of companies to which the beneficiary has provided service.
§ 2º The governing body? de?obra is responsible for providing the beneficiaries with the "Income From Income Paid and Retention of Income Tax Held at the Source" and to submit to the Registry of the Federal Revenue Officer the Statement of Income Tax Withheld at Source (Dirf), with the information relating to the income you pay or credit, as well as the income tax withheld at the source.
Art. 66. The suspension of IPI provided for in the art. 5º of Law No. 9,826 of August 23, 1999 applies? if, also, to the import operations of the products there referred to by industrial establishment of components, systems, parts or parts intended for the assembly of the classified products in headings 8701 a to 8705 and 8711 of the TIPI.
§ 1º The industrial establishment referred to in this article shall be subject to the pick-up of the suspended IPI if it does not destine the products to the manufacturer of the vehicles referred to in the caput.
§ 2º The provisions of § § 2º and 3º of the art. 5º of Law No. 9,826, of 1999, applies? if the suspension hypothesis of which it treats this article.
Art. 67. Applies? if the fine corresponding to one percent of the customs value of the merchandise, in the hypothesis of penalty of penalty arising from infringement of which it has not resulted in lack or insufficiency of collecting federal tributes, based on the art. 4º of the Decree?Law No. 1,042, of October 21, 1969.
Single paragraph. The fine of which it treats this article will be due by the importer.
Art. 68. When there are indications of infringement punishable by the penalty of pertaining, the imported merchandise shall be retained by the Registry of the Federal Revenue Office, until the corresponding examination procedure is concluded.
Single paragraph. The provisions of this article shall apply? in the form to be disciplined by the Registry of the Federal Revenue Officer, which shall have the maximum retention period, and the situations in which the goods may be delivered to the importer, before the conclusion of the supervisory procedure, upon the adoption of the necessary fiscal caucusing measures.
Art. 69. The arts. 9º, 10, 16.18 and the caput of the art. 19 of the Decree?Law No. 1,455 of April 7, 1976, passes force with the following amendments:
" Art. 9º The special customs warehouse arrangement on import permits the storage of foreign merchandise in customs premises of public use, with suspension of the payment of the import taxes on import. " (NR)
" Art. 10. The customs warehouse arrangement in the export comprises the modalities of common and extraordinary regimes and allows the storage of merchandise intended for export, in customs place:
I? of public use, with suspension of the payment of taxes, in the case of the common regime modality;
II? of private use, entitled to use the tax benefits provided for export incentive, prior to their effective boarding to the outside, when it comes to the extraordinary regime modality.
§ 1º The regime of customs warehouse on export, in the extraordinary modality, can only the exporting commercial enterprise constituted in the form foreseen by the Decree?Law No. 1,248 of November 29, 1972 upon authorization of the Registry of the Federal Revenue Office.
§ 2º In the hypothesis that it treats § 1º, the goods that are intended for direct shipment to the outside, within the prescribed period in regulation, they will be able to stay stored in a non-customs location. " (NR)
" Art. 16. The special customs warehouse arrangement on the import allows, still, the storage of foreign merchandise intended for exhibition at fair, congress, shows or similar event, held in enclosure of private use, previously customs by the Registry of the Federal Revenue Office for that purpose, on a temporary basis. " (NR)
" Art. 18. The tax authority may require, at any time, the presentation of the goods submitted to the customs warehousing scheme, and thus proceed to the inventories that it understands necessary.
Single paragraph. Occurring lack or failure of merchandise submitted to the scheme, the depositary responds by payment:
I? of the suspended taxes, as well as the fine, of mora or of trade, and too much legal additions to be liable, when dealing with merchandise submitted to the customs warehousing scheme on import or export, in the common regime modality;
II? of the taxes that are no longer paid and the tax benefits of any kind of chance earned, as well from the fine, of mora or of trade, and too much legal additions, in the case of merchandise submitted to the customs warehousing scheme in the export, in the modality of extraordinary regime. " (NR)
" Art. 19. The Executive Power shall establish, in respect of the customs warehousing scheme on import and export:
I? the term of the duration;
II? the requirements and conditions for their application, as well the hypotheses and forms of suspension or cassation of the regime;
III? the commercial operations and the admitted industrializations; and
IV? the admitted forms of extinction.
.............................................................................................. " (NR)
Art. 70. The caput of the art. 63 of Law No. 9,430, of 1996, passes the vigour with the following essay:
?Art. 63. In the constitution of tax credit intended to prevent decay, relative to the Union's competence tax, the exigency of which there is to be suspended in the form of the inciso IV and V of the art. 151 of Law No. 5,172, of October 25, 1966, will not be fit to launch a fine of trade.? (NR)
Art. 71. The art. 19 of Law No. 3,470 of November 28, 1958, it passes on the following with the following amendments:
?Art. 19. The process of launching the trade will be initiated by the subpoena to the taxable person to, within twenty days, submit the necessary information and documents to the tax procedure, or to collect the tax credit constituted.
§ 1º In the situations where the requested information and documents relate to facts that should be registered in the taxable or tax deed of the taxable person, or in statements made to the tax administration, the deadline referred to in the caput will be five working days.
§ 2º Do not enlist the application of the penalty provided for in the art. 44, § § 2º and 5º, of Law No. 9,430, of 1996, disservice the subpoena to present documents, the guard of which is not under the liability of the taxable person, and thus the material impossiblity of his compliance.? (NR)
Art. 72. The arts. 11 and 12 of the Law No. 8,218 of August 29, 1991, they go on to invigorate with the following essay:
?Art. 11. Legal persons who use electronic data processing systems to register business and economic or financial activities, clerk books or draw up documents of contabel or tax ntureza, are required to maintain, à provision of the Office of the Federal Revenue Office, the respective digital archives and systems, by the decadential deadline provided in the tax legislation.
§ 1º The Federal Revenue Office may set a deadline of less than provided for in the caput of this article, which could be differentiated according to the size of the legal person.
§ 2º Ficam exempted from the fulfilment of the obligation that it treats this article to the companies opting for the Integrated System of Payment of Taxes and Contributions of Microenterprises and Small Business Companies? SIMPLE, of which it treats Law No. 9,317, of December 5, 1996.
§ 3º The Registry of the Federal Revenue Office will expedite the necessary acts to establish the form and time frame in which digital archives and systems are to be submitted.
§ 4º The acts referred to in § 3º may be dispatted by authority designated by the Secretary of the Federal Revenue Officer.? (NR)
?Art. 12 ......................................................................................
.................................................................................................
II? a five percent fine on the value of the corresponding operation, to those who omit or incorrectly provide the requested information, limited to one percent of the legal person's gross revenue in the period;
III? a fine equivalent to two hundsths per cent per day of delay, calculated on the gross revenue of the legal person in the period, up to the maximum of one per cent of that, to those who do not meet the time limit established for submission of the archives and systems.
Single paragraph. For the purpose of application of the fines, the period referred to in this article comprises the calendar year in which the operations were carried out.? (NR)
Art. 73. The inciso II of the art. 15 of Law No. 9,317, of 1996, passes the vigour with the following essay:
?II? from the subsequent month to what incurred the exclusiont situation, in the hypotheses that they treat the incisos III to nineteenth of the art. 9º;? (NR)
Art. 74. For end of detemination of the income tax calculation base and CSLL, in the terms of the art. 25 of Law No. 9,249, of December 26, 1995, and of art. 21 of this Provisional Measure, profits earned by controlled or affiliated abroad will be considered made available to the parent or collated in Brazil on the date of the balance sheet in which they have been ascertained, in the form of the regulation.
Single paragraph. Profits ascertained by controlled or affiliated abroad by December 31, 2001 shall be deemed to be made available on December 31, 2002, unless otherwise occurred, prior to this date, any of the chances of provision provided for in the legislation in force.
Art. 75. The Act No 9,532 of December 10, 1997 shall become the invigorate increased of the following art. 64-A:
?Art. 64-A. The belting of which treats art. 64 will fall back on goods and rights susceptible to public record, with priority to real estate, and in sustaining value to cover the amount of the liability tax credit of the taxable person.
Single paragraph. The burp will only be able to achieve other goods and rights for the purposes of supplementing the value referred to in the caput.? (NR)
Art. 76. They are convalidated the acts practiced on the basis of the Provisional Measure No. 2.158?33 of June 28, 2001.
Art. 77. This Interim Measure comes into effect on the date of its publication, producing effects:
I? from 1º April 2000, regarding the alteration of the art. 12 of the Decree?Law No. 1,593, of 1977, and the provisions of the art. 33 of this Provisional Measure;
II? as far as the new essay of the arts is concerned. 4º to 6º of the Law No. 9,718, 1998, and the art. 42 of this Provisional Measure, in relation to the generative facts occurring from 1º July 2000, date on which they cease the effects of the constant standards of the arts. 4º to 6º of Law No. 9,718, of 1998, in its original essay, and of the arts. 4º and 5º of this Provisional Measure;
III? from 1º September 2001, relatively to the provisions of the art. 64.
Art. 78. They are revoked:
I? as of September 28, 1999, the inciso II of the art. 2º of Law No. 9,715 of November 25, 1998;
II? as of June 30, 1999:
a) the incisos I and III of the art. 6º of the Supplementary Law No. 70, of December 30, 1991;
b) the art. 7º of the Supplementary Law No. 70, of 1991, and the Supplementary Act No. 85 of February 15, 1996;
c) the art. 5º of Law No. 7,714 of December 29, 1988, and Law No. 9,004 of March 16, 1995;
d) o § 3º of the art. 11 of Law No. 9,432 of January 8, 1997;
e) the art. 9º of Law No. 9,493 of September 10, 1997;
f) the inciso II and the § 2º of the art. 1º of Law No. 9,701 of November 17, 1998:
g) o § 4º of the art. 2º and the art. 4º of Law No. 9,715 of November 25, 1998;
h) the art. 14 of Law No. 9,779 of January 19, 1999;
III? from 1º January 2000, the § § 1º to 4º of the art. 8º of Law No. 9,718 of November 27, 1998;
IV? the inciso XI and the point "a" of the inciso XII of the art. 9º of Law No. 9,317 of December 5, 1996;
V? the inciso Ill do § 2º of the art. 3º of Law No. 9,718, of 1998;
VI? the art. 32 of the Provisional Measure No. 2.037?24 of November 23, 2000; and
VII? the arts. 11, 12, 13, 17 and 21 of the Decree?Law No. 1,455 of April 7, 1976.
Brasilia, July 27, 2001; 180º of Independence and 113º of the Republic.
FERNANDO HENRIQUE CARDOSO
Pedro Malan
Marcio Fortes from Almeida
Roberto Brant
ANNEX I
| Value of the prizes offered | Value of the tax rate |
| R 27.00 R 133.00 R 267.00 R 1,333.00 R 3,333.00 R 10,667.00 R 33,333.00 R 66,667.00 | Until R 1,000.00 From R 1,000.01 a R 5,000.00 From R 5,000.01 a R 10,000.00 From R 10,000.01 a R 50,000.00 From R 50,000.01 a R 100,000.00 From R 100,000.01 a R 500,000.00 From R 500,000.01 a R 1,667,000.00 Above R 1,667,000.01 |
ANNEX II
| Value of the awards offered by the applicant | Value of the Federal Economic Box remuneration |
| up to R 1,000.00 from R 1,000.01 a R 5,000.00 from R 5,000.01 a R 10,000.00 from R 10,000.01 a R 50,000.00 from R 50,000.01 a R 100,000.00 from R 100,000.01 a R 500,000.00 from R 500,000.01 a R 1,667,000.00 above R 1,667,000.01 | R 20.00 R 100.00 R 200.00 R 1,000.00 R 2,500.00 R 8,000.00 R 25,000.00 R 50,000.00 |
