" Article 1 ° Restage, for fiscal benefit, until 31 December 1955, the taxes and transitional surcharges referred to in Law No 11,575 of 14 August 1954, with the exception of the surcharge referred to in Article 22 of that same law and of the surcharge on the tax on excessive profits, with the following modifications: (a) The income taxes of categories 3a, 4a., 6a., supplementary and additional global, shall be paid with a surcharge of 15%, applied on the total of the respective taxes and surcharges of the year 1955.
(b) The increase in patents referred to in Article 8 of Law No 11,575 shall be paid within 30 days of the date on which the value of the respective base patent is to be paid. Importers who do not comply with the obligation to pay this surcharge within the prescribed period shall be fined with a fine of one hundred percent of the appropriate amount and if they do not pay the tax and the fine in the course of the respective semester, i.e. before June 30 or December 31, according to the case, they will be deleted definitively from the corresponding records of the National Foreign Trade Council. The payment vouchers shall be displayed to the National Council of Foreign Trade and without any credit being credited to this obligation, no transaction will be given to the importer.
(c) The tax of $15 per dollar referred to in Article 9 of Law No 11,575 shall be paid at the time of the payment of the relevant documentation, in respect of imports with deferred coverage.
Those who have paid and do not make use of the whole or part of the authorized currency, whether or not they are covered by deferred coverage, shall have the right to demand the return of the whole or part of the currency, as appropriate.
This tax of $15 per dollar, as well as those established by Article 3 of Law No 9,610 and Article 6 of Law No 9,839, shall not be added to the value of the goods for the purposes of calculating ad valorem internment taxes.
(d) The taxes referred to in Article 11 shall be paid before the respective patent is granted and shall be applied on the basis of the patent values shown in the recast text of the Law on Municipal Income No 11,704, published in the "Official Journal" of 18 November 1954. If the patent has already been granted, the taxes will be paid within the 60-day period, which have been counted since the publication of this law in the "Official Journal".
(e) In the course of the year 1955, the exemptions referred to in Articles 6, 9 and 10 of the transitional provisions of Law No. 11,575 and those referred to in Acts Nos. 11,688 and 11,671 shall be granted for the benefit of the Firemen Corps and the National Congress, respectively.