LEI NO. 12,249, OF June 11, 2010.

Institutes the Special Scheme of Incentives for the Development of Infrastructure of the Petrolifera Industry in the North, Northeast and Midwest-REPENEC Regions; creates the Program A Computer by Student-PROUCA and establishes the Special Regime of Acquisition of Computers for Educational Use-RECOMPE; extends tax benefits; constitutes source of additional resources to the financial officers of the Merchant Marine Fund-FMM for financing of projects approved by the Board Director of the Merchant Marine Fund-CDFMM; institutes the Regime Special for the Brazilian Aeronautics Industry-RETAERO; has on the Financial Letter and the Structured Operations Certificate; adjusts the My Casa My Life-PMCMV Program; changes the Laws in the 8,248, from October 23, 1991, 8,387, from 30 of December 1991, 11,196, November 21, 2005, 10,865, April 30, 2004, 11,484, May 31, 2007, 11,488, June 15, 2007, 9,718, December 27, 1996, December 27, 1996, June 16, 2009, June 16, 2009, June 16, 2009, June 16, 2009, June 16, 2009, June 16, 2009, June 16, 2009, 11,948, June 16, 2009, 11,948, June 16, 2009, June 16, 2009, 11,948, June 16, 2009, 11,948, June 16, 2009, 11,948 11,977, of July 7, 2009, 11,326, of July 24, 2006, 11,941, May 27, 2009, 5,615, October 13, 1970, 9,126, November 10, 1995, 11,110, April 25, 2005, 7,940, July 10, July 10, July 10 1997, 12,029, of September 15, 2009, 12,189, of January 12, 2010, 11,442, January 5, 2007, 11,775, September 17, 2008, the Decrees-Laws on the 9,295, May 27, 1946, 1,040, October 21, 1969, and the Interim Measment No. 2.158-35, of August 24, 2001; repeal the Laws in the 7,944, of December 20, 1989, 10,829, of December 23, 2003, the Decree-Law No. 423 of January 21, 1969; repeals devices of the Laws in the 8,003, of March 14, 1990, 8,981, of 20 of January 1995, 5,025, of June 10, 1966, 6,704, October 26, 1979, 9,503, September 23, 1997; and gives other arrangements.

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

CHAPTER I

OF THE SPECIAL INCENTIVE SCHEME FOR THE DEVELOPMENT OF OIL INDUSTRY INFRASTRUCTURE IN THE REGIONS North, Northeast and Central-West-REPENEC

Art. 1º It is established the Special Incentives Regime for the Development of Petrolifera Industry Infrastructure in the Northern, Northeast, and Midwest-REPENEC regions, in the terms and conditions set out in the arts. 2º to 5º of this Act.

Single paragraph. The Executive Power shall regulate the form of habilitation and co-habilitation to the regime of which it treats the caput.

Art. 2º It is a beneficiary of the Repenec the legal person who has project approved for deployment of infrastructure works in the North, Northeast and Central-West Regions, in the petrochemical, oil refining and ammonium production sectors and urea from natural gas, for incorporation to their asset immobilized.

§ 1º Compete to the Ministry of Mines and Energy the project approval and the definition, in portaria, of the projects that fall into the provisions of the caput.

§ 2º Legal persons opting for the Unified Special Scheme of Fundraising and Contributions owed by the Microenterprises and Small Business-Simple National Companies, from which treats the Supplemental Act No. 123 of December 14, 2006 and the legal persons from which they treat the inciso II of the art. 8º of Law No. 10,637 of December 30, 2002, and the inciso II of art. 10 of Law No. 10,833 of December 29, 2003, they cannot accede to the Repenec.

§ 3º The fruition of the benefits of the Repenec becomes conditional on the tax regularity of the legal person with respect to taxes and the contributions administered by the Secretary of the Brazilian Federal Revenue Office of the Ministry of Finance.

§ 4º Applies the provisions of this article to the projects protocoled up to December 31, 2010 and approved until June 30, 2011.

§ 5º (VETADO).

Art. 3º In the case of sale in the domestic market or import of machinery, apparatus, instruments and equipment, new, and of building materials for use or incorporation in the works referred to in the caput of the art. 2º, stay suspended:

I-the requirement of the Contribution to the PIS/Pasep and the Contribution to Social Security Financing-COFINS incidents on the person's revenue legal seller, when the acquisition is effected by legal person benefiting from the Repenec;

II-the requirement of the Contribution to the PIS/Pastor-Import and the Cofins-Import, when the import is effected by legal person benefiting from the Repenec;

III-the Imposed Products Industrialized-IPI incident at the exit of the industrial establishment or equated, when the acquisition in the domestic market is effected by industrial establishment of legal person benefiting from the Repenec;

IV-the IPI incident on importation, when the importation is effected by industrial establishment of legal person beneficiary of the Repenec;

V-the Import Tax, when the goods or building materials are imported by legal person benefiting from the Repenec.

§ 1º In the relative tax notes:

I-to the sales of which treats the inciso I of the caput, should appear the expression "Sale effected with suspension of the Contribution's exigency for the PIS/Pasep and the COFINS", with the specification of the corresponding legal device;

II-to the outputs of which it treats the inciso III of the caput, should appear the expression "Output with suspension of IPI", with the specification of the corresponding legal device, vetted the registration of the tax in the said notes.

§ 2º The suspensions of which it treats this article converts to zero aliquot after use or incorporation of the good or building material in the work of infrastructure.

§ 3º The legal person who does not use or incorporate the well or material of construction in the work of infrastructure is obliged to collect the unpaid contributions and tax due to the suspension of which it treats this article, plus interest and fine of mora, in the form of the law, counted as of the date of the acquisition or the registration of the Import Statement-DI, in the condition:

I-de taxpayer, in relation to the Contribution to the PIS/Paspe-Import, to Coends-Import, to IPI linked to import and to the Import Tax;

II-de-responsible, in relation to the Contribution to the PIS/Pasep, to Cofins and to IPI.

§ 4º For the purposes of this article, it shall be equipped to the importer the purchaser legal person of foreign goods, in the case of importation carried out by its account and order, through legal person importing.

§ 5º (VETADO).

§ 6º In the case of the import tax, the provisions of this article apply only to goods and construction materials without similar nationwide.

Art. 4º In the case of sale or import of services intended for the works referred to in the caput of art. 2º, stay suspended:

I-the requirement of the Contribution to the PIS/Pasep and the Cofins incidents on the provision of services effected by legal person established in the Country when provided the beneficiary legal person of the Repenec;

II-the requirement of the Contribution to the PIS/Pastor-Import and Cofins-Import incidents on services when imported directly by legal person benefiting from the Repenec.

§ 1º In the sales or import of services of which it treats the caput, it applies, in what couber, the provisions of the § § 2º and 3º of the art. 3º of this Law.

§ 2º The provisions of the inciso I do caput apply also in the rental revenue hypothesis of machines, appliances, instruments and equipment for use in works of infrastructure when hired by legal person benefiting from the Repenec.

Art. 5º The benefits of which treat the arts. 3º and 4º of this Act can be enjoyed in the acquisitions and imports carried out in the period of 5 (five) years, counted from the date of habilitation or co-habilitation of the legal person holder of the infrastructure project.

§ 1º In the hypothesis of transfer of the approved infrastructure project in the Repenec during the fruition period of the benefit, the habilitation of the new project holder becomes conditioned a:

I-maintenance of the original characteristics of the project, as manifestation of the Ministry of Mines and Energy;

II-observance of the term limit stipulated in the caput of this article, counted since the habilitation of the first project holder;

III-revocation of the habilitation of the former project holder.

§ 2º In the title-transfer hypothesis of which it treats § 1º, are responsible in solidarity for the suspended tributes the former holders and the new holder of the project.

CHAPTER II

OF THE PROGRAM A COMPUTER PER STUDENT? PROUCA AND THE SPECIAL COMPUTER ACQUISITION SCHEME FOR EDUCATIONAL USE-RECOMPE

Art. 6º It is created the Program A Computer by Student-PROUCA and instituted the Special Regime for Acquisition of Computers for Educational Use-RECOMPE, in the terms and conditions set forth in the arts. 7º to 14 of this Act.

Art. 7º The Prouca has the goal of promoting digital inclusion in schools of the federal, state, district, municipal, or the public education networks non-profit schools of care for persons with disabilities, by the acquisition and use of computer solutions, consisting of computer equipment, computer programs (software) in them installed and supporting and technical assistance required for their functioning.

§ 1º Joint Act of the State Ministers of Education and the Finance shall establish definitions, specifications and characteristics minimal techniques of the equipment referred to in the caput, and may even determine the minimum and maximum values achieved by the Prouca.

§ 2º Incumbent on the Executive Power:

I-relate the informatics equipments of which it treats the caput; and

II-establish process specific basic productive, setting minimum steps and manufacturing conditioners of the equipments of which treats the caput.

§ 3º The equipment mentioned in the caput of this article are intended for the educational use by pupils and teachers of the schools of the federal, state, district, county, municipal or non-profit schools of care for persons with disabilities, exclusively as learning instrument.

§ 4º The acquisition referred to in the caput will be carried out by means of public bidding, observed terms and current legislation.

Art. 8º It is beneficiary of the Recompe the entitled legal person to exercise manufacturing activity of the equipment mentioned in the art. 7º and to be a winner of the bidding process of which it treats § 4º of that article.

§ 1º Will also be considered beneficiary of the Recompe the legal person who exercises the activity of outsourced manufacturing to the winner of the bidding process referred to in § 4º of the art. 7º.

§ 2º Legal persons opting for the Unified Special Scheme of Fundraising and Contributions due by the Microenterprises and Small-Sized Enterprises-Simple National, of which it treats Supplementary Law No. 123, of December 14, 2006, and the legal persons from which they treat the inciso II of the art. 8º of Law No. 10,637 of December 30, 2002, and the inciso II of art. 10 of Law No. 10,833 of December 29, 2003, may not accede to the Reward.

§ 3º The Executive Power shall regulate the regime of which it treats the caput.

Art. 9º The Reward suspends, as the case is, the requirement:

I-of the Imposed Products Industrialized-IPI incident on the departure of the industrial establishment of raw materials and intermediary products destined for the industrialization of the equipment mentioned in the art. 7º when acquired by the regime-enabled legal person;

II-of the Contribution to the PIS/Pasep and the Contribution to the Financing of Social Security-COFINS incidents on revenue arising from:

a) sale of raw materials and intermediary products intended for the industrialization of the equipment mentioned in the art. 7º when acquired by legal person entitled to the scheme;

b) provision of services by legal person established in the Country the legal person entitled to the scheme when intended for the equipment mentioned in the art. 7º;

III-from the IPI, from the Contribution to the PIS/Pasep-Import, from the Cofins-Import, the Import Tax and the Contribution of Intervention in the Economic Domain aimed at fund the Stimulus Program to the University Interaction-Company for the Support of Innovation incidents on:

a) raw materials and intermediary products intended for industrialization of the equipment mentioned in the art. 7º when imported directly by legal person entitled to the scheme;

b) the payment of services imported directly by legal person entitled to the scheme when intended for the equipment mentioned in the art. 7º.

Art. 10. They are exempt from IPI the computer equipment sawn out of the beneficial legal person of the Recompe directly to the schools referred to in the art. 7º.

Art. 11. The import operations carried out with the benefits anticipated in the Reward depend on prior annuence from the Ministry of Science and Technology.

Paragraph single. The tax notes relating to the sales transactions in the domestic market of goods and services purchased with the benefits provided for in the Reward must:

I-be accompanied by document issued by the Ministry of Science and Technology, attesting that the operation is intended for the Prouca;

II-contain the expression " Sale effected with suspension of the IPI requirement, of the Contribution to the PIS/Pasep and the Cofins ", with the specification of the corresponding legal device and the attestation number issued by the Ministry of Science and Technology.

Art. 12. The fruition of the benefits of the Reward is conditional on the tax regularity of the legal person in relation to the tributes and contributions administered by the Registry of the Brazilian Revenue Office.

Art. 13. The beneficiary legal person of the Recompe will have the habilitation cancelled:

I-on the assumption of not meeting or failing to meet the specific basic productive process referred to in the inciso II of § 2º of the art. 7º of this Act;

II-whenever it is apure that it did not satisfy or ceased to satisfy, it did not comply with or ceased to comply with the requirements for habilitation to the regime; or

III-on request.

Art. 14. After the incorporation or use of the goods or services purchased or imported with the benefits of the Reward in the equipment mentioned in the art. 7º, the suspension of which treats art. 9º converts to zero aliquot.

Single paragraph. In the hypothesis of not effecting the incorporation or use of which it treats the caput, the beneficiary legal person of the Reward is obliged to collect the unpaid tributes depending on the suspension of which it treats art. 9º, plus interest and fine, of mora or of trade, in the form of the law, counted from the date of acquisition or the registration of the Import-DI Declaration, on the condition of:

I -taxpayer, in relation to the IPI tied to the import, to the Contribution to the PIS/Pasver-Import and the Cofins-Importation;

II-responsible, in relation to IPI, to the Contribution for the PIS/Pasep, the Cofins and the Contribution of Intervention in the Economic Domain aimed at financing the Program of Stimulation to the University Interaction-Company for the Support of Innovation.

CHAPTER III

OF THE CREATION AND PROLONGATION OF TAX BENEFITS

Art. 15. The art. 11 of Law No. 8,248 of October 23, 1991, passes the vigour with the following essay:

"Art. 11. To make jus to the benefits provided for in art. 4º of this Law, the companies of development or production of goods and services of informatics and automation are expected to invest, annually, in research and development activities in information technology to be carried out in the Country at a minimum, 5% (five percent) of its gross billing in the domestic market, stemming from the marketing of goods and computer services, encouraged in the form of this Act, deducted the tributes corresponding to such marketing as well as the value of the purchases of products encouraged in the form of this Law or art. 2º of Law No. 8,387, of December 30, 1991, or of art. 4º of Law No. 11,484 of May 31, 2007, as a project drawn up by the companies themselves, from the presentation of the project proposal that it treats § 1º-C of the art. 4º of this Act.

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

§ 13. For the beneficiary companies, in the form of § 5º of the art. 4º of this Act, manufacturers of portable microcomputers and small capacity digital processing units based on microprocessors, of value up to R$ 11,000.00 (eleven thousand reais), as well as of magnetic and optical disc units, printed circuits with assembled electrical and electronic components, enclosures and power supplies, recognizable as exclusive or principally intended for such equipment, and exclusively on the gross billing arising from the marketing of these products in the domestic market, the percentage for investments set out in this article will be reduced by 25% (twenty five percent) by December 31, 2014.

................................................................................... " (NR)

Art. 16. The art. 2º of Law No. 8,387 of December 30, 1991, it passes the invigoration with the following essay:

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

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

§ 3º To make jus to the benefits provided for in this article, the companies that have as their purpose the production of goods and computer services should apply, annually, at a minimum of 5% (five per cent) of their gross billing in the domestic market, arising from the marketing of goods and computer services encouraged in the form of this Act, deducted from the tributes corresponding to such marketing as well as the value of the purchases of products encouraged in the form of § 2º of this article, or of Law No. 8,248 of October 23, 1991, or of art. 4º of Law No. 11,484 of May 31, 2007 on research and development activities to be carried out in the Amazon, as per project drawn up by the companies themselves, based on project proposal to be presented to the Superintendence of the Zone Franca of Manaus-SUFRAMA and the Ministry of Science and Technology.

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

§ 13. For the beneficiary companies, manufacturers of portable microcomputers and small capacity digital processing units based on microprocessors, of value up to R$ 11,000.00 (eleven thousand reais) as well as of disk drives magnetic and optical, printed circuits with assembled electrical and electronic components, enclosures and power supplies, recognizable as exclusive or principally intended for such equipment, and exclusively on gross billing arising from the marketing of these products in the domestic market, the percentage for investments set out in this article will be reduced by 25% (twenty five percent) by December 31, 2014.

................................................................................... " (NR)

Art. 17. The art. 30 of Law No. 11,196 of November 21, 2005, it passes the invigoration with the following essay:

"Art. 30 ...........................................................................

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

II-apply to the sales effected until December 31, 2014. " (NR)

Art. 18. Is reduced to zero the aliquot of the Income Tax incident at the source on the paid importations, credited, delivered, maids or remitted from abroad for remuneration of services linked to the conformity assessment processes, metrology, standardization, sanitary and phytosanitary inspection, approval, registrations and other procedures required by the importing country under the resguarding of agreements on sanitary and phytosanitary measures (SPS) and on technical barriers to Trade (TBT), both within the framework of the World Trade Organization-WTO.

§ 1º The provisions of this article apply to the Contribution of Intervention in the Economic Domain aimed at financing the Interaction Stimulus Programme University-Company for the Support of Innovation, of which it treats Law No. 10,168, of December 29, 2000.

§ 2º The provisions of the caput and in § 1º do not apply to the remuneration of services provided by physical or legal person resident or domiciled in country or dependency with taxation favored or benefited by privileged tax regime, of which they treat the arts. 24 and 24-A of Law No. 9,430, of December 27, 1996.

Art. 19. The art. 2º of Law No. 10,865 of April 30, 2004, it passes the invigoration with the following essay:

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

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

XI-paid value, credited, delivered, employed or referred to the physical or legal person for the title of remuneration of services linked to the processes of conformity assessment, metrology, standardization, sanitary and phytosanitary inspection, approval, registrations and other procedures required by the importing country under the resguarding of the agreements on sanitary measures and phytosanitary (SPS) and on technical barriers to trade (TBT), both from the scope of the World Trade Organization-WTO.

Single paragraph. The provisions of inciso XI shall not apply to the remuneration of services provided by physical or legal person resident or domiciled in country or dependency with taxation favoured or benefited by privileged tax regime, of which they treat the arts. 24 and 24-A of Law No. 9,430 of December 27, 1996. " (NR)

Art. 20. The arts. 2º, 3º and 4º of Law No. 11,484, of May 31, 2007, go on to invigorate with the following essay:

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

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

III-(VETADO).

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

§ 5º The willing in the inciso I of the caput achieves the semiconductor electronic devices, assembled and encapsulated directly under printed circuit board (chip on board), classified under codes 8534.00.00 or 8523.51 of the Incidence Table of the Industrialized Products-TIPI. " (NR)

"Art. 3º In the case of sale in the domestic market or import of machinery, apparatus, instruments and equipment, for incorporation to the immobilized asset of the procuring legal person in the domestic market or importer, intended for the activities of which treat the incisos I to III of the caput of the art. 2º of this Act, they are reduced to zero the aliquots:

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

§ 5º As per the act of the Executive Power, in the conditions and by the term set in it and provided that it is intended for the activities of which they treat the incisos I to III of the caput of the art. 2º of this Act, it could also be reduced to zero the aliquot of the Import Expo-II incident on machinery, apparatus, instruments, equipment, computational tools (software), for incorporation to its immobilized asset, and inputs imported by legal person benefiting from the Padis. " (NR)

"Art. 4º In the sales of the devices referred to in the incisos I to III of the caput of the art. 2º of this Act, effected by legal person benefiting from the Padis, become reduced:

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

§ 2º The reductions in aliquots set out in the incisos I and II of the caput of this article regarding the sales of the devices referred to in the incisos II and III of the art's caput . 2º of this Act apply only when the activities referred to in points (a or b of the inciso II and the inciso III of the caput of the art. 2º of this Act have been carried out in the Country.

................................................................................... " (NR)

Art. 21. The art. 5º of Law No. 11,488 of June 15, 2007, it passes the invigoration with the following essay:

"Art. 5º The benefit of which treat the arts. 3º and 4º of this Act could be enjoyed in the acquisitions and imports carried out in the period of 5 (five) years, counted from the date of the habilitation of the legal person, holder of the infrastructure project.

Single paragraph. The period for fruition of the scheme, for legal person already entitled on the date of publication of the Provisional Measure No. 472 of December 15, 2009, shall be increased from the period transcurring between the date of the project approval and the date of the habilitation of the legal person. " (NR)

CHAPTER IV

OF THE AMENDMENTS IN THE TAX LEGISLATION

Art. 22. The art. 14 of Law No. 9,718 of November 27, 1998, it passes on the invigorating addition of the following incisit VII:

"Art. 14 .........................................................................

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

VII-which explore the securitization activities of real estate, financial, and agribusiness credits. " (NR)

Art. 23. The art. 44 of Law No. 9,430 of December 27, 1996, it passes on the invigoration plus of the following § 5º:

"Art. 44 .........................................................................

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

§ 5º Applies as well, in the case that it is demonstrably found dolo or the taxpayer's man-faith, the fine of which it treats the inciso I of the caput about:

I-the parcel of the tax to be returned informed by the taxpayer person, in the Annual Adjustment Statement, that cease to be restituted by infringement of the tax legislation; and

II-(VETADO). " (NR)

Art. 24. Without prejudice to the provisions of the art. 22 of Law No. 9,430 of December 27, 1996, the interest paid or credited by source located in Brazil to the physical or legal person, bound in the terms of the art. 23 of Law No. 9,430, of December 27, 1996, resident or domiciled abroad, not constituted in country or dependency with favored taxation or under privileged tax regime, shall only be deductible, for purposes of determination of actual profit and of the Social Contribution calculation basis on the Net Profit, when it occurs to constitute necessary expense to the activity, as defined by art. 47 of Law No. 4,506 of November 30, 1964, in the period of ascertaining, meeting the following requirements:

I-in the case of indebtedness with legal person bound abroad that has societal participation in the legal person resident in Brazil, the value of the indebtedness with the person bound abroad, verified on the occasion of the appropriation of the interest, is not greater than 2 (two) times the value of the participation of the linked in the net worth of the legal person resident in Brazil;

II-in the case of indebtedness with legal person linked abroad that does not have a stake societary in the legal person resident in Brazil, the value of indebtedness with the person bound abroad, verified on the occasion of the appropriation of interest, is not more than 2 (two) times the value of the legal person's net worth resident in Brazil;

III-in any of the cases provided for in the incisos I and II, the value of the summation of the borrowings with persons linked abroad, verified on the occasion of the appropriation of interest, not more than 2 (two) times the value of the sum of the holdings of all the linked in the net worth of the legal person resident in Brazil.

§ 1º For the purpose of calculating the total indebtedness referred to in the caput of this article, all forms and time limits of financing, regardless of record of the contract in the Central Bank of Brazil.

§ 2º Applies the provisions of this article to the borrowing operations of legal person residing or domiciled in Brazil in which the guarantor, guarantor, solicitor or any intervener is a linked person.

§ 3º Verifying excess in relation to the limits set in the incisos I to III of the caput of this article, the value of the interest on the surplus will be considered expense not necessary to the activity of the company, as defined by art. 47 of Law No. 4,506 of November 30, 1964, and not deductible for the purposes of the Income Tax and the Social Contribution on Net Profit.

§ 4º The values of indebtedness and participation of the linked in net worth, as referred to in this article, will be ascertained by the monthly weighted average.

§ 5º The provisions of the inciso III of the caput of this article does not apply in the case of indebtedness exclusively with persons linked abroad who do not have a societal participation in the legal person resident in Brazil.

§ 6º Na hypothesis referred to in Paragraph 5º of this article, the sum of the borrowing values with all the linked without participation in the capital of the entity in Brazil, verified on the occasion of the appropriation of the interest, may not be greater than 2 (two) times the value of the net worth of the legal person resident in Brazil.

§ 7º The provisions of this article shall not apply to the abstraction operations made abroad by institutions of that treats the § 1º of the art. 22 of Law No. 8,212 of July 24, 1991 for resources picked up abroad and used in repass operations, pursuant to the terms defined by the Registry of the Brazilian Revenue Office.

Art. 25. Without prejudice to the provisions of the art. 22 of Law No. 9,430 of December 27, 1996, the interest paid or credited by source located in Brazil to the physical or legal person resident, domiciled or constituted abroad, in country or dependency with favored taxation or under regime privileged tax, in the terms of the arts. 24 and 24-A of Law No. 9,430 of December 27, 1996 will only be deductible, for purposes of determination of the actual profit and calculation basis of the Social Contribution on Net Profit, when it occurs to constitute necessary expense to the activity, as defined by art. 47 of Law No. 4,506 of November 30, 1964, in the period of ascertaining, meeting cumulatively to the requirement that the total value of the sum of borrowings with all entities located in country or dependency with favored taxation or under Privileged tax regime is not more than 30% (thirty percent) of the net worth value of the legal person resident in Brazil.

§ 1º For the purpose of calculating the total indebtedness referred to in the caput of this article, will be considered all forms and deadlines of financing, regardless of record of the contract at the Central Bank of Brazil.

§ 2º Applies the provisions of this article to the borrowing operations of legal person residing or domiciled in Brazil in which the guarantor, guarantor, procurator or any intervener is resident or constituted in country or dependency with favored taxation or under privileged tax regime.

§ 3º Verifying excess against the limit set in the caput of this article, the value of interest pertaining to the surplus will be considered expense not necessary to the activity of the company, as defined by art. 47 of Law No. 4,506 of November 30, 1964, and non-deductible for the purposes of the Income Tax and the Social Contribution on Net Profit.

§ 4º The values of borrowing and the net worth referred to in this article will be ascertained by the monthly weighted average.

§ 5º The provisions of this article do not apply to catchment operations made abroad by institutions of which it treats § 1º of the art. 22 of Law No. 8,212 of July 24, 1991 for resources picked up abroad and used in repass operations, pursuant to the terms defined by the Registry of the Brazilian Revenue Office.

Art. 26. Without prejudice to the Income Tax Standards of the Legal Person-IRPJ, they are not deductible, in the determination of the actual profit and calculation basis of the Social Contribution on the Net Profit, the importations paid, credited, delivered, employed or remitted to any title, directly or indirectly, to physical or legal persons resident or incorporated abroad and subjected to a country or dependency treatment with favored taxation or under privileged tax arrangements, in the form of the arts. 24 and 24-A of Law No. 9,430, of December 27, 1996, unless there is, cumulatively:

I-the identification of the effective beneficiary of the entity abroad, recipient of these importances;

II-the substantiation of the operational capability of the physical person or entity abroad of carrying out the operation; and

III-the documentary substantiation of the payment of the respective price and the receipt of the goods and rights or the use of service.

§ 1º For the purpose of the provisions of the inciso I of the caput of this article, it shall be deemed to be an effective beneficiary to the physical or legal person not constituted with the sole or primary objective of tax economics that authenticate those values by their own account and not as an agent, fiduciary administrator or mandatary for third party account.

§ 2º The provisions of this article do not apply to the payment of interest on the equity capital of that treats the art. 9º of Law No. 9,249, of December 26, 1995.

§ 3º The attestation of the provisions of the inciso II of the caput of this article does not apply in the case of operations:

I-that have not been effectuated with the single or main objective of tax savings; and

II-whose beneficiary of the sums paid, credited, delivered, maids or remitted by interest shall be wholly owned subsidiary, subsidiary or branch of the legal person sender domiciled in Brazil and have their profits taxed in the form of the art. 74 of the Provisional Measure No. 2.158-35, of August 24, 2001.

Art. 27. The transfer of the tax domicile of the physical person resident and domiciled in Brazil to country or dependence with favored taxation or privileged tax regime, in the terms to which they refer, respectively, the arts. 24 and 24-A of Law No. 9,430, of December 27, 1996, will only have its effects recognized from the date on which the taxpayer proves:

I-be resident in fact in that country or dependency; or

II-subject to tax on the totality of labor and capital income, as well as the effective payment of that tax.

Paragraph single. They consider themselves to be de facto residents, for the purposes of the inciso I of the caput of this article, the physical persons who have effectively stayed in the country or dependency for more than 183 (one hundred and eighty three) days, consecutive or otherwise, in the period of up to 12 (twelve) months, or that voucher there if they locate their family's habitual residence and most of their heritage.

Art. 28. The § 1º of the art. 7º of Law No. 10,865 of April 30, 2004, it passes the invigoration with the following essay:

"Art. 7º .........................................................................

§ 1º The basis of calculation of the reported contributions on reinsurance premiums yielded abroad is 15% (fifteen percent) of the value paid, credited, delivered, employed, or remitted.

................................................................................... " (NR)

CHAPTER V

OF THE SPECIAL REGIME FOR THE BRAZILIAN AERONAUTICAL INDUSTRY-RETAERO

Art. 29. The Special Regime for the Brazilian Aeronautical Industry-RETAERO, pursuant to this Act, is hereby established.

Art. 30. They are beneficiaries of the Retaero:

I-the legal person who produces parts, parts, ferramental, components, equipment, systems, subsystems, inputs and raw materials, or pay services referred to in art. 32, to be employed in the maintenance, conservation, modernization, repair, overhaul, conversion and industrialization of aircraft classified under heading No. 88.02 of the Mercosur Common Nomenclature-NCM;

II-the legal person who produces goods or pay the services referred to in art. 32 of this Act, used as an insider in the production of goods referred to in the inciso I.

§ 1º In the case of the inciso II, only the legal person may be enabled to be entitled to the Retaero preponderantly supplier of legal persons referred to in the inciso I of the caput.

§ 2º considers itself a preponderantly supplier legal person, of which it treats § 1º, the one that has 70% (seventy percent) or more of its total sales revenue of goods and services, in the calendar year immediately preceding that of the habilitation, stemming from the summation of sales:

I-to the legal persons referred to in the inciso I of the caput;

II-to legal persons manufacturers of classified aircraft in the position 88.02 of the NCM; and

III-from export to the outside.

§ 3º For the purposes of § 2º, excludes from the calculation of the revenue the value of taxes and incident contributions on the sale.

§ 4º (VETADO).

§ 5º A fruition of the benefits of the Retaero conditional on the cumulative fulfillment, by the legal person, of the following requirements:

I-compliance with the standards of aeronautical approval edited in the framework of the Flight Safety System;

II-prior habilitation at the Registry of the Brazilian Revenue Office;

III-tax regularity in relation to the taxes and contributions administered by the Registry of the Brazilian Federal Revenue Office.

§ 6º As legal persons opting for the Unified Special Scheme of Fundraising and Contributions owed by the Microenterprises and Small Business-Simple National Companies, of which it treats Supplementary Law No. 123, of December 14, 2006, and the legal persons from which they treat the inciso II of the art. 8º of Law No. 10,637 of December 30, 2002, and the inciso II of art. 10 of Law No. 10,833 of December 29, 2003, shall not qualify for the Retaero.

§ 7º To the legal person benefiting from the Retaero does not apply the provisions of the inciso VII of § 12 of the art. 8º, in the inciso IV of the art. 28 of Law No. 10,865 of April 30, 2004 and in paragraph 1º (b of the inciso I of § 1º of the art. 29 of Law No. 10,637 of December 30, 2002.

§ 8º Exceeds from the provisions of § 7º the gross revenue arising from the sale, in the domestic market, of the classified aircraft in the Position 88.02 of NCM, which remains subject to zero aliquots of the Contribution to the PIS/Pasep and Cofins.

§ 9º The Executive Power will discipline in regulation the Retaero.

Art. 31. In the case of sale in the domestic market or import of goods from which it treats art. 30, stay suspended:

I-the requirement of the Contribution to the Social Integration and Training Program of Public Server Heritage-PIS/Pasep and the Contribution to the Funding for Social Security-COFINS incidents on the revenue of the seller legal person, when the acquisition is effected by legal person benefiting from the Retaero;

II -the requirement of the Contribution to the PIS/Pastor-Import and Cofins-Import, when the import is effected by legal person benefiting from the Retaero;

III-the IPI incident at the exit of the industrial establishment or equated, when the acquisition in the domestic market is effected by industrial establishment of legal person beneficiary of the Retaero;

IV-the Tax on Industrialized Products-IPI incident on import, when effected by industrial establishment of legal person beneficiary of the Retaero.

§ 1º In the relative tax notes:

I-to the sales of which treats the inciso I of the caput, should appear the expression " Sale effected with suspension of the exigency of the Contribution to the PIS/Pasep and the Cofins ", with the specification of the corresponding legal device;

II-to the outputs of which it treats inciso III of the caput, should appear the expression "Exit with suspension of IPI", with the specification of the corresponding legal device, vetted the registration of the tax in the said notes.

§ 2º The suspensions of which it treats this article converts to zero aliquot:

I-after the employment or use of the goods purchased or imported in the framework of the Retaero, or of the goods that resulted from its industrialization, in the maintenance, conservation, modernization, repair, overhaul, conversion and industrialization of the classified aircraft in the NCM position 88.02;

II-after the export of the goods with suspended taxation or those that resulted from its industrialization.

§ 3º The legal person who does not use the good in the form predicted in § 2º, or does not comply with the commitment provided for in § 4º of the art. 30 of this Act, it is obliged to collect the unpaid tributes due to the suspension of which it treats this article, plus interest and fine, of mora or of offending, in the form of the law, counted from the date of the acquisition or the registration of the Declaration of Import-DI, in the condition:

I-de taxpayer, in relation to the Contribution to the PIS/Pasep-Import, Cofins-Import and IPI incident on the customs import disembarkation;

II-de responsible, in relation to the Contribution to the PIS/Pasep, to the Cofins and to IPI.

§ 4º For the purposes of this article, equate to the importer the procuring legal person of foreign goods, in the case of importation carried out by their account and order by intermediate of importing legal person.

Art. 32. In the case of sale or import of services of basic industrial technology, development and technological innovation, technical assistance and technology transfer aimed at Retaero beneficiary companies, the requirement is suspended:

I-from the Contribution to the PIS/Pasep and the Cofins incidents on the revenue from the provision of services effected by legal person established in the Country, when provided to the beneficiary legal person of the Retaero;

II-of the Contribution to the PIS/Pastor-Import and Cofins-Import incidents on services, when imported directly by legal person benefiting from the Retaero.

§ 1º In the sales or import of services of which it treats the caput applies the provisions of § § 2º and 3º of the art. 31 of this Law.

§ 2º The provisions of the inciso I of the caput apply also in the hypothesis of rental revenue from machines, appliances, instruments and equipment, when hired by legal persons enabled to the Retaero.

§ 3º The fruition of the benefit of which it treats this article depends on the substantiation of the effective provision of the service for production, repair and maintenance of classified aircraft in the position 88.02 of NCM.

Art. 33. The habilitation to the Retaero can be carried out in up to 5 (five) years, counted from the effective date of this Law.

Paragraph single. The benefits of which treat the arts. 31 and 32 of this Act may be used in the acquisitions and imports carried out in the period of 5 (five) years, counted from the date of habilitation in the Retaero.

CHAPTER VI

GENERAL PROVISIONS

Section I

From the Credit Grant to the Merchant Navy Fund

Art. 34. It is the Union authorized to give credit to the financial officers of the Merchant Marine Fund-FMM, in the amount of up to R$ 15,000,000,000.00 (fifteen billion reais), to enable the financing of projects approved by the Director Council of the Fund of the Merchant Navy-CDFMM.

§ 1º For the credit coverage of which it treats the caput, the Union may issue, in the form of direct placement, in favour of the agent financial from the FMM, Federal Foreign Debt Securities securities, whose characteristics will be defined by the Minister of State for Finance.

§ 2º In the case of issuance of securities, it will be respected economic equivalence with the predicted value in the caput.

§ 3º The financial and contractual conditions for the granting of the credit of which it treats the caput, inclusive of the remuneration to which it will be jus the Union, shall be identical to those granted by the FMM, as laid down by the National Monetary Council-CMN.

§ 4º The resources arising of the credit that it treats the caput will be allocated to each FMM financial agent, as we dispose of the CDFMM.

Art. 35. Financial agents of the FMM will be able to repurchase from the Union, at any time, the assets perhaps given in return to the credits of which it treats the art. 34, at the discretion of the Minister of State for Finance.

Art. 36. The CMN will establish differentiated financial conditions of financing, considering the percentage for the national and imported contents of the vessels to be built with resources of the FMM and of this Act.

Section II

From the Financial Letter and the Structured Operations Certificate

Art. 37. Financial institutions can issue Financial Letter-LF, credit title that consists of promise of payment in cash, nominative, transferable and free trading.

Art. 38. The Financial Letter will be issued exclusively in the scriptural form, upon registration in the system of registration and financial settlement of assets authorized by the Central Bank of Brazil, with the following characteristics:

I-the denomination Financial Letter;

II-the name of the issuing financial institution;

III-the order number, place, and date of issue;

IV-the nominal value;

V-the rate of interest, fixed or fluctuating, admitted to capitalization;

VI-the correction clause by the exchange rate variation, when there are;

VII-other forms of remuneration, including based on indexes or public knowledge rates, when there are;

VIII-the subordination clause, when there are;

IX-the due date;

X-the place of payment;

XI-the name of the person to whom it is to pay;

XII-the description of the actual or fidejussory warranty, when there are;

XIII-the periodic payment clause of the yields, when there are.

§ 1º The Financial Letter is extrajudicial executive title, which can be run independently of protest, based on an entire certificate of content of the data informed in the registration, issued by the administrating entity of the system referred to in the caput.

§ 2º The Financial Letter may, depending on the remuneration criteria, generate ransom value lower than the value of its issuance.

§ 3º The transfer of entitlement from the Financial Letter takes effect through the system referred to in the caput of this article, which will maintain record of the historical sequence of the negotiations.

Art. 39. The public distribution of Financial Letter will observe the provisions of the Securities Commission.

Art. 40. The Financial Letter may be issued with subordination clause to the quirograft creditors, preferring only to shareholders in the remaining asset, if any, in the issuing or bankruptcy hypothesis of the issuing institution.

Paragraph single. The Financial Letter of which treats the caput may be used as a debt instrument, for the purposes of composition of the capital of the issuing institution, under the conditions specified in regulation of the CMN.

Art. 41. It is incumbent upon the CMN to discipline the conditions of issue of the Financial Letter, in particular the following aspects:

I-the type of financial institution authorized for its issuance;

II-the use of indexes, rates or methodologies of remuneration;

III-the maturity period, not less than 1 (one) year;

IV-the early rescue conditions of the title, which can only occur in competitive trading environment, observed the minimum maturity period; and

V-the emission limits, considered to be in function of the type of financial institution.

Art. 42. It applies to the Financial Letter, in that it does not counter the provisions of this Act, the foreign exchange legislation.

Single paragraph. The Central Bank of Brazil will produce and disseminate, for public access via the internet, annual report on the negotiation of Financial Letters, with information on the primary and secondary markets of the title, financial conditions of negotiation, deadlines, investor profile, and risk indicators, when there are.

Art. 43. Financial institutions may issue Structured Operations Certificate, representative of operations carried out on the basis of derivative financial instruments, under the conditions specified in CMN regulation.

Section III

From Credit Grant to the National Bank of Economic and Social Development

Art. 44. The caput of the art. 1º of Law No. 11,948 of June 16, 2009, passes the invigoration with the following essay:

"Art. 1º Stay the Union authorized to grant credit to the National Economic and Social Development Bank-BNDES, in the amount of up to R$ 180,000,000,000.00 (one hundred and eighty billion reais), under financial and contractual conditions to be defined by the Minister of State for Finance.

................................................................................... " (NR)

Art. 45. (VETADO).

Section IV

Of The Changes in the My House Program, My Life and the Creation of the CNPI

Art. 46. The arts. 6º, 11, 13, 20 and 30 of the Law No. 11,977 of July 7, 2009, go on to invigorate with the following essay:

"Art. 6º .........................................................................

I-facilitate the acquisition, production and requalification of the residential real estate; or

................................................................................... " (NR)

"Art. 11. The National Rural Housing Program-PNHR aims to subsidize the production of housing to family farmers, defined in the terms of the art. 3º of Law No. 11,326, of July 24, 2006, and rural workers.

................................................................................... " (NR)

"Art. 13 .........................................................................

I-facilitate the production of the residential real estate;

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

§ 3º For the definition of the beneficiaries of the PNHR, they must be respected, exclusively, the income bands, not applying the remaining criteria set out in the art. 3º. " (NR)

"Art. 20 .......................................................................

§ 1º The conditions and limits of the coverages of which treat the incisos I and II of this article will be defined in the status of the FGHab, which will be able to establish the cases in which it will be offered only the coverage of which it treats inciso II.

................................................................................... " (NR)

"Art. 30. The toppings of the FGHab, described in the art. 20, will be premised on the housing finance operations in the cases of:

I-production or acquisition of new real estate in urban areas;

II-requalification of already existing real estate in consolidated areas within the framework of the National Urban Housing Program-PNHU; or

III-housing production within the framework of the National Rural Housing Program-PNHR.

§ 1º The hiring of the coverages of which treats the caput is subject to the following conditions:

I-funding values must comply with the limits set out in the Fund's statute;

II-the FGHab coverage is limited to a single real estate funded by borrower under the SFH; and

III-the prediction of coverage by FGHab should be expressed in specific clause of the contracts concluded between financial officers and borrowers.

§ 2º The status of the FGHab will set the time frame of the covers offered by the Fund. " (NR)

Art. 47. It is established the National Cadet of Physical and Legal Persons Prevented from Operating with the Public Housing Funds and Programs or Generated by Public Institution and with the Housing Financial System-CNPI.

§ 1º To the Federal Economic Box It is incumbent on developing, deploying, managing, organizing and operating the CNPI, as well as publicizing the National Relation of Operational Persons of Operate with the Housing Funds and Programs and with the Housing Financial System-RNPI.

§ 2º The member institutions of the Housing Financial System-SFH and those operating with the funds and housing programs public or managed by public institution will forward to the Federal Economic Box, in the form and time limits set out in regulation, the data, documents and information necessary for the instruction of the procedure for inclusion or exclusion of persons physical and legal of the CNPI.

§ 3º Can be included in the CNPI, in the form of the regulation, for refusing to take on the burden of the recovery of the immovable which, previously survey, acuse construction addiction, or for failing to fulfill your contractual obligations in regard to deadlines set for delivery of the piece:

I-the builder, be it physical person or legal, as well as its associates and directors, and the technical officers by the company or by the works; or

II-the constructor society, in the case of the societies governed by Law No. 6,404, of December 15, 1976, as well as its directors and controlling shareholders, and the technical officers by the company or by the works.

§ 4º Unless otherwise contractual provision, the names of the guarantors or housing finance operation guarantors will not be included in the CNPI.

§ 5º Ficam barred from operating with the funds and housing programs public or managed by public institution and with the SFH, in addition to the persons included in the CNPI in the form of § 3º, the companies possessing as a partner, director, controlling shareholder or responsible technical person person included in the CNPI.

§ 6º The impediment provided for in § 5º covers any form of operation involving resources of the SFH or the funds and public housing or public management programs.

§ 7º It becomes extinct the Relation of Operate Persons from Operate with the SFH-RPI, owing to the existing registers being transferred to the CNPI.

§ 8º The regulation of the CNPI will be borne by the National Monetary Council-CMN.

Section V

Of the Fees and Demais Provisions

Art. 48. It is instituted the Supervisory Rate of Insurance and Reinsurance Markets, of Capitalization and Supplemental Welfare Open.

Art. 49. It is considered, for the purposes of this Act:

I-prize withheld: award issued minus the refunds and the risk cessations;

II-sinister withheld: total claim less the claims corresponding to risk disposals; and

III-technical provision: amount held by the insurer or reinsurer aiming to ensure the risks assumed in the contract.

Art. 50. The operative fact of the Surveillance Rate of which it treats this Section is the exercise of the power of police assigned to the Superintendency of Private Insurance-SUSEP.

Art. 51. They are taxpayers of the Supervisory Fee of which it treats this Section the holding companies, local reinsurers and admitted, capitalization societies and open provident welfare entities.

§ 1º Exceed from the provisions of the caput the insurers' societies that operate health insurance.

§ 2º Include in the caput the cooperative societies authorized to operate in private insurance in the form set out in the legislation in force.

Art. 52. The values of the Supervisory Rate, expressed in reais, ascertained on the basis of the constant table of Annex I.

Single paragraph. For the purpose of the framework in the tracks indicated in the table in Annex I, the Supervisory Basis of Surveillance-BCTF corresponds to the solvency margin in the form below:

I- for insurer companies operating with people's insurance-accumulation life products: 8% (eight percent) of the total technical provisions and funds related to life insurances characterized as hoarding products, in the case of the remaining insurances of people, to the largest of the 2 (two) values below:

a) 20% (twenty percent) of the total prizes withheld from the previous 12 (twelve) months; or

b) 33% (thirty-three percent) of the annual average of the retained claims of the 36 (thirty-six) previous months;

II- for insurers operating with damage insurance, the largest of the 2 (two) values below:

a) 20% (twenty percent) of the total prizes withheld from the previous 12 (twelve) months; or

b) 33% (thirty-three percent) of the annual average of the retained claims of the 36 (thirty-six) previous months;

III-for the insurers companies operating simultaneously with insurance of damage and persons: the somatory of the values of the incisors I and II;

IV-for the insurer societies and the open pension open entities operating supplementary pension open: 8% (eight per cent) of the total technical provisions and related funds to provident plans;

V-for the capitalization companies: 8% (eight percent) of the total technical provisions;

VI-for framing effect on the tracks indicated in the Annex I table constant table, the solvency margin of the local reinsurers will be calculated by the sum of the results obtained in the incisos I and II;

VII-for the admitted reinsurers, it becomes established single rate value, as per the constant table of Annex I.

Art. 53. The Supervisory Rate of which it treats this Section will be collected quarterly until the last working day of the first Decentrum of the months of January, April, July and October each year.

Paragraph single. For ascertaining the Supervisory Fee due, the following criteria will be obeyed:

I-in the month of January, the apuram will be done on the basis of the financial statements closed on June 30 of the previous financial year;

II-in the months of April and July, the apuram will be made on the basis of the financial statements closed on December 31 of the previous financial year; and

III-in the month of October, the apuram will be made on the basis of the financial statements closed on June 30 of the current financial year.

Art. 54. Taxpayers not framed in the criteria of this Act will collect the Supervisory Fee based on the smallest track of each branch or activity in which they are authorized to operate.

Art. 55. The Supervisory fee not collected within the prescribed period shall be increased interest and fine of late, calculated in the terms of the federal legislation applicable to federal taxes.

Art. 56. The debits regarding the Supervisory Fee will be enrolled in Active Debt and carried out judicially by the Federal Prosecutor's Office along with Susep.

Art. 57. The debits relating to the Supervisory Fee may be parceled, the judgment of the Board Director of Susep, according to the same criteria of the ordinary parceling of federal tributes set out in the art. 37-B of Law No. 10,522, of July 19, 2002.

Art. 58. The Supervisory fee for which this Section is concerned will be collected from the National Treasury, in account linked to Susep, upon a Union-GRU Recreation Guide, through an established banking establishment of the accredited network.

Art. 59. The Rate of Metrological Services, instituted by art. 11 of Law No. 9,933 of December 20, 1999, passes on the invigoration with the values set out in Annex II of this Act.

Art. 60. They shall be exempt from the Income Tax at the source, from 1º January 2011 to December 31, 2015, the values paid, credited, delivered, employed or remitted to physical or legal person resident or domiciled abroad, intended for personal, overseas personal spending coverage of physical persons residing in the Country, in travel of tourism, business, service, training or official missions.

§ 1º The exemption of which treats the caput of this article is subject to the global limit of shipments of up to R$ 20,000.00 (twenty thousand reais) to the month, being that value subject to the limits and conditions referred to in § 3º.

§ 2º In relation to travel agencies, the limit of which it treats § 1º becomes of at most R$ 10,000.00 (ten thousand reais) to the month per passenger, observed the provisions of § 3º.

§ 3º The Executive Power will have on the limits, the amount of passengers and the conditions for use of the exemption, as per the type of expense borne.

§ 4º Saved if met the conditions of the art. 26, the provisions of this article shall not apply to the case of beneficiary resident or domiciled in a country or dependency with taxation favoured or benefited by privileged tax regime, of which they treat the arts. 24 and 24-A of Law No. 9,430, of December 27, 1996.

Art. 61. The lender acts of drawback whose maximum deadlines have been extended in the terms of the art. 4º of the Decree-Law No. 1,722 of December 3, 1979, with maturity in 2010, or in the terms of the art. 13 of Law No. 11,945 of June 4, 2009, may, in exceptional character, be the subject of a new extension for the period of 1 (one) year.

Art. 62. The art. 74 of Law No. 9,430 of December 27, 1996, it passes the invigoration with the following essay:

"Art. 74 ........................................................................

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

§ 15. It will be applied isolated fine of 50% (fifty percent) on the value of the credit object of request for undue or undue ressarcement.

§ 16. The percentage of the fine of which it treats § 15 will be 100% (one hundred percent) in the hypothesis of ressaration obtained with falsity in the application submitted by the taxable person.

§ 17. It shall apply to the fine provided for in § 15, too, on the value of the credit object of non-homologated clearing statement, save in the case of falsity of the statement submitted by the taxable person. " (NR)

Art. 63. It is the Union authorized to grant credit to the Bank of Northeast Brazil S.A. in the amount of R$ 1,000,000,000.00 (one billion reais), under financial and contractual conditions to be defined by the Minister of State for Finance.

Art. 64. It is the Union, upon approval by the Minister of State for Finance, authorized to renegotiate or to establish the financial and contractual conditions of credit operations carried out with the Bank of Northeast Brazil S.A., up to the amount of R$ 1,000,000,000.00 (one billion reais), aiming at framing them as a hybrid instrument of capital and debt fit to integrate their reference heritage, as defined by the National Monetary Council.

Art. 65. They may be paid or parceled, by up to 180 (one hundred and eighty) months, under the conditions of this Act, the debits administered by the federal authorities and public foundations and the debits of any nature, tax or non-tributary, with the Federal Attorney General.

§ 1º The provisions of this article apply to claims consisting of or not, whether enrolled or not as an active debt of the authorities and foundations, even at the stage of tax execution already helped.

§ 2º For the purposes of the caput of this article, may be paid or parceled the dues due by November 30, 2008, of persons physical or legal, consolidated by the taxable person, with demand suspended or not, entered or not in active debt, considered in isolation, even in the tax execution phase already helped, thus considered:

I-the debits of any nature, tributaries or not, enrolled in active debt under the Federal Attorney General and those not enrolled in active debt before the authorities and foundations federal public;

II-the remaining debits of any nature, tributaries or not, with the authorities and foundations.

§ 3º Observed the provisions of this Act and the requirements and conditions set out in Act of the Advocate General of the Union, to be edited within 120 (one hundred and twenty) days from the date of publication of this Law, the debits referred to in this article may be paid or parceled as follows:

I-paid in sight, with a reduction of 100% (one hundred percent) of the fines of living and of craft, 40% (forty percent) of the isolates, from 45% (forty-five percent) of the late payment interest and 100% (one hundred percent) on the value of the legal burden;

II-parceled at up to 30 (thirty) monthly installments, with a reduction of 90% (ninety per cent) of the fines of living and of trade, of 35% (thirty five percent) of the isolates, from 40% (forty percent) of the interest of live and 100% (one hundred percent) on the value of the legal charge;

III-parcelados at up to 60 (sixty) monthly installments, with a reduction of 80% (eighty percent) of the fines of living and of trade, from 30% (thirty percent) of the insulated, 35% (thirty-five percent) of the default interest rates and 100% (one hundred percent) on the value of the legal burden;

IV-parceled in up to 120 (one hundred and twenty) benefits monthly, with a reduction of 70% (seventy per cent) of the fines of living and trade, 25% (twenty five percent) of the isolates, from 30% (thirty percent) of the interest of live and 100% (one hundred percent) on the value of the legal burden; or

V-parcelados at up to 180 (one hundred and eighty) monthly installments, with reduction of 60% (sixty percent) of the fines of living and of trade, of 20% (twenty percent) of the isolates, from 25% (twenty-and five per cent) of the late payment interest and 100% (one hundred percent) on the value of the legal burden.

§ 4º The non-tax debts paid or parceled in the form of the incisors I to V of § 3º of this article will have as a definition of late payment interest, for all purposes of this Act, the total amount of correction and interest set forth in the legislation applicable to each type of debit object of payment or parcelarment.

§ 5º The application of the parcelament covers the debits of which it treats this article, included, at the discretion of the optant, within the framework of each of the organs.

§ 6º Observed the provisions of this Act, the debt object of the installment will be consolidated on the date of its application and divided by the number of benefits that are indicated by the taxable person, on the terms of § § 2º and 3º of this article, and may not each monthly benefit be less than:

I-R$ 50.00 (fifty reais), in the case of physical person; and

II-R$ 100.00 (hundred reais), in the case of legal person.

§ 7º (VETADO).

§ 8º (VETADO).

§ 9º The outstanding maintenance of 3 (three) installments, consecutive or not, or of an instalment, being paid all the too much, will imply, after communication to the taxable person, the immediate termination of the parcelment and, as the case may be, the continuation of the collection.

§ 10. Paid plots with up to 30 (thirty) days of delay will not set up default for the purposes set out in § 9º of this article.

§ 11. The legal person opting for the parceling provided in this article should indicate in detail, in the respective parceling application, which débitos should be in it included.

§ 12. In the hypothesis of termination of the parceling with the cancellation of the benefits granted:

I-will be ascertained the original value of the debit, with the incidence of the accruals legal, up to the date of termination;

II-will be deducted from the value referred to in the inciso I of this paragraph the instalments paid, with legal additions up to the date of the termination.

§ 13. The physical person held responsible for the non-payment or collection of tributes owed by the legal person will be able to, on the same terms and conditions as provided for in this Act, in respect of all or the determined part of the debits:

I-payment;

II-parceling, provided that with annuence of the legal person, in the terms to be defined in regulation.

§ 14. In the hypothesis of the inciso II of § 13 of this article:

I-the physical person requesting the parcelament will hencede be jointly and severally liable, together with the legal person, in relation to the parceled debt;

II-is suspended the judgment in the administrative sphere.

§ 15. In the rescission hypothesis of the parceling provided for in the inciso II of § 13 of this article, the legal person will be subpoenaed to pay the remaining balance, calculated in the form of § 12 of this article.

§ 16. The option by the parcelings of which it treats this Act matters irrevocable and irrevocable confession of the debits in the name of the taxable person, in the condition of taxpayer or of responsible, and by him indicated to compose the said parcelings, sets out extrajudicial confession in the terms of the arts. 348, 353 and 354 of Law No. 5,869, of January 11, 1973-Code of Civil Procedure, and condones the taxable person to the full and irredeemable acceptance of all the conditions set forth in this Law.

§ 17. The honorary law fees are waived on the grounds of the extinction of the action in the form of this article.

§ 18. The option for the spot payment or debit parcelings of which it treats this Act should take effect until the last working day of the sixth month subsequent to that of the publication of this Law.

§ 19. People who hold active in the parceling of which it treats this article will be able to amortize their debtor balance with the reductions of which it treats the inciso I of § 3º of this article, upon anticipation in the payment of installments.

§ 20. The amount of each amortization of which it treats § 19 of this article should be equivalent, at the minimum, to the value of 12 (twelve) parcels.

§ 21. The amortization of which it treats § 19 of this article will entail proportional reduction in the amount of vincened plots.

§ 22. The inclusion of debits in the parcelings of which it treats this Law does not imply debt novation.

§ 23. The reductions provided for in this article are not cumulative with others provided for in law and shall be applied only in relation to debtor balances of the debits.

§ 24. In the hypothesis of previous grant of reduction of fine, of mora and of offending, of interest of late payment or legal charges in percentage of those set forth in this article, the percentage therein shall prevail, applied on the respective original values.

§ 25. The balance of existing deposits, in kind or in instruments of the federal government debt, except precincts, linked to the debits to be paid or parceled in the terms of this article will be automatically converted into income of the respective authorities and foundations, after application of the reductions on the updated value of the deposit for the spot payment or parceling.

§ 26. In the hypothesis where the balance exceeds the value of the debit after the consolidation of which it treats this article, the remaining balance shall be raised by the taxable person, in case there is no other tax or non-tax credit due and chargeable in the face of the taxable person.

§ 27. In the hypothesis of deposits or guarantees of instruments of the federal government debt, except precatory, the creditor body shall be receptionalized by the value recognized by it as representative of real value or by the value accepted as a guarantee by the same organ creditor.

§ 28. In the calculation of existing in-kind balances on the date of accession to the payment or parceling provided for in this article, remunerative interest on debits whose demand has been suspended by means of the said deposit and which does not have incidence of fine or late payment interest.

§ 29. For purposes of determining the balance of deposits to be raised after deduction of consolidated debits, if the taxable person has effect thematically only the deposit of the principal, the principal plus equivalent value shall be deducted to what would arise from the incidence of late payment and late payment fines, observed the application of the reductions and the remaining benefits provided for in this article.

§ 30. The Advocate-General of the Union shall expedite standards enabling, if any, the revision of the values of the consolidated debits for the purpose of the provisions of § 29.

§ 31. The parcelings required in the form and in the conditions of which it treats this article:

I-do not depend on the presentation of warranty or the belting of goods, except when there is already penalty on tax execution helped; and

II-in the case of debit entered into active debt, cover inclusive of the legal charges that are due, without prejudice to the prescribed dispensation in this article.

§ 32. The provisions of this article do not apply to the Administrative Council of Economic Defense-CADE and the National Institute of Metrology, Normalization and Industrial Quality -INMETRO.

Art. 66. (VETADO).

Art. 67. The art. 2º of Law No. 5,615 of October 13, 1970, passes the invigoration with the following essay, renumbering the current single paragraph for § 1º:

"Art. 2º The bidding for the contracting of the Federal Service of Processing of Data-SERPRO by the Union, through the respective bodies of the Ministry of Finance and the Ministry of Planning, Budget and Management, for the provision of information technology services considered strategic, relating to the activities of your specialization.

§ 1º Act of the Minister of State for Finance shall specify the strategic services of the Ministry of Finance and act of the Minister of State for Planning, Budget and Management will specify the strategic services of the Ministry of Planning, Budget and Management.

§ 2º Ao Serpro is vetoing the subcontracting of other companies to provide the strategic services to which this article is concerned.

§ 3º The acts of contracting the other information technology services, not specified as strategic services, will follow the general standards of bidding and contracts.

§ 4º The provisions of this article do not constitutes obvious that all organs and entities of the public administration will come to hire services with Serpro, upon prior bidding or direct contracting that observe the general standards of bidding and contracts. " (NR)

Art. 68. The Law No. 5,615 of October 13, 1970, passes the increased invigoration of the following arts. 2º-A and 2º-B:

"Art. 2º-A. The strategic services run by the Federal Data Processing Service-SERPRO, contracted in the form of the art. 2º of this Act, will have the value of their remuneration fixed as methodology set out in act of the Minister of State for Finance. "

"Art. 2º-B. It is the Serpro authorized to apply the availability of its technical and operational capability in the execution of services that come to be contracted with other organs and entities, provided that it is guaranteed the availability of necessary resources to the organs of the Ministries of Finance and Planning, Budget and Management. "

Art. 69. The debts arising from rural credit operations renegotiated under the conditions of the art are remitted. 2º of Law No. 11,322 of July 13, 2006, whose debtor balances on the date of publication of this Act, updated by the contractual financial charges applicable for the situation of normality, excluded the bonds, are up to R$ 10,000.00 (ten thousand actual), as long as the operations are:

I-lasted in resources of the Northeast-FNE Financing Constitutional Fund;

II-lasted in mixed resources of the FNE with other sources;

III-lastreads in other rural credit sources whose risk is from the Union; or

IV-contracted within the framework of the National Strengthening of Family Agriculture Program-PRONAF.

§ 1º The value of which treats the caput of this article excludes the fines.

§ 2º The remission of which treats this article also applies to rural credit operations that are in line with the conditions for renegotiation provided for in the art. 2º of Law No. 11,322 of July 13, 2006, effected with resources of the FNE, or with mixed resources of the FNE with other sources, or with resources from other sources effected with a risk from the Union, or still to the operations contracted under Pronaf, whose borrowers have not renegotiated them under the conditions laid down there and whose debtor balance updated to the date of publication of this Act, under the conditions specified below, is less than R$ 10,000.00 (ten thousand reais):

I-until January 15, 2001, by the financial charges originally contracted, no bonus and no additional inadimple-free charges;

II-from January 16, 2001 until the date of publication of this Act:

a) for the operations effected under Pronaf, effective rate of interest from 3% a.a. (three percent a year);

b) for the remaining operations, for the financial burdens provided for in the art. 45 of Law No. 11,775 of September 17, 2008 for each period, with no additional charges of inaddition, observed the waybill of the borrower.

§ 3º For framing purposes in remission that it treats this article, the debtor balances of the rural credit operations contracted with cooperatives, associations and condos of rural producers, inclusive of the operations effected in the grupal or collective modality, will be ascertained:

I-by ballots-daughter or individual credit instrument signed by the final beneficiary of the credit;

II-in the case of operation that has not involved resourced from resources to cooperates or associates, by the result of the division of the debtor balances by the total number of cooperates or active associates of the entity;

III-in the case of rural producer condos, per participant identified by the respective Physical Person Cadre-CPF, excluding-if spouses; or

IV-in the case of grupal or collective credit, by constant borrower of the credit ballot.

§ 4º The provisions of § 2º of this article applies to the operations there framed renegotiated on the basis of other legal instruments, kept the fence provided for in § 8º of the art. 2º of Law No. 11,322 of July 13, 2006.

§ 5º The remission that it treats this article covers only the debtor balance, being that in no hypothesis there will be devolution of values to borrowers.

§ 6º It is the FNE authorized to assume the burden arising from the provisions of this article referring to the operations lasted in its resources and the operations lasted in mixed resources of the FNE with other sources.

§ 7º It is the Union authorized to assume the burden arising from the provisions of this article referring to the operations carried out with resources of other sources within Pronaf and the remaining at-risk operations of the Union.

§ 8º It is the Executive Power authorized to define the methodology and the remaining conditions for to ressarcate to the federal public financial institutions the costs of remission and rebates defined in this article for the operations or parcels of the operations effected with the risk of the financial institution, observed the provisions of § § 6º and 7º.

Art. 70. It is authorised for the concession of rebate to settle, until November 30, 2011, of the rural credit operations that have been renegotiated under the conditions of the art. 2º of Law No. 11,322 of July 13, 2006 and which are lasered in resources of the FNE, or in mixed resources of the FNE with other sources, or in resources from other sources effected at the risk of the Union, or still of the operations carried out under the Pronaf, in replacement of all addedness and settlement bonuses anticipated for such operations in Law No. 11,322 of July 13, 2006 and in art. 28 of Law No. 11,775 of September 17, 2008, not remitted in the form of the art. 69 of this Act, observed still the following conditions:

I-for early settlement of the renegotiated operations based on the incisys I and II of the art. 2º of Law No. 11,322 of July 13, 2006, will be granted rebate of 65% (sixty-five percent) on the debtor balance of the debt, updated by the contractual financial burdens applicable for the normalcy situation, excluded the bonds, being that in the regions of the semi-arid, in the north of the Holy Spirit and in the northern Municipalities of Minas Gerais, of the Jequitinhonha Valley and the Mucuri Valley, understood in the acting area of the North-East Development Superintendency-SUDENE, the rebate for liquidation will be 85% (eighty-five percent);

II-for early settlement of the renegotiated operations based on the inciso III or § 5º of the art. 2º of Law No. 11,322 of July 13, 2006, observed the provisions of the art. 28 of Law No. 11,775 of September 17, 2008:

a) applies to the provisions of the inciso I of this article for the repayment of the debtor balance that corresponds to the limit of R$ 15,000.00 (fifteen thousand reais) on the date of the original contract;

b) will be granted rebate of 45% (forty five percent) on the repayment of the debtor balance of the debt, updated by the charges contractual financial applicable for the situation of normality, excluded the bonds, which concerns the original credit surplus to the limit of R$ 15,000.00 (fifteen thousand reais), being that in the regions of the semi-arid, in the north of the Holy Spirit and in the Municipalities of northern Minas Gerais, the Jequitinhonha Valley and the Mucuri Valley, understood in the acting area of the North-East Development Superintendency-SUDENE, the rebate for settlement will be 75% (seventy five percent).

§ 1º The provisions of this article may also be applied for the settlement of rural credit operations that fall under the conditions for renegotiation provided for in the art. 2º of Law No. 11,322 of July 13, 2006, lasted in resources of the FNE, or in mixed resources of the FNE with other sources, or in resources from other sources effected at risk of the Union, or still of the operations contracted under Pronaf, whose borrowers have not renegotiated them under the conditions laid out there, with the rebates being applied on the updated debtor balance as follows:

I-until January 15 of 2001, by the financial charges originally contracted, without bonuses and no additional inadimpletion charges;

II-from January 16, 2001 to the date of settlement of the operation:

a) for the operations effectuated under Pronaf, effective interest rate of 3% a.a. (three percent a year);

b) for the remaining operations, for the financial burdens provided for in the art. 45 of Law No. 11,775 of September 17, 2008 for each period, with no additional charges of inaddition, observed the waybill of the borrower.

§ 2º The provisions of § 1º of this article applies to the operations there framed renegotiated on the basis of other legal instruments, kept the fence provided for in § 8º of the art. 2º of Law No. 11,322 of July 13, 2006.

§ 3º Case the recalculation of the debt of which it treats § 1º of this article, effected by considering the financial burdens of normality, result in zero debtor balance or less than zero, the transaction will be considered liquidated, and there is, under no assumption at any, return of values to borrowers.

§ 4º The borrower of rural credit operation that falls under the provisions of this article, whose debtor balance updated by the contractual financial burdens applicable for the normalcy situation, excluded the bonds, is less than R$ 80,000.00 (eighty thousand reais), observed the provisions of § 2º of the art. 69, and which does not have the capacity to pay to honour its debt, recalculated in the conditions and with the rebates of which it treats this article, it may request additional discount for settlement of its debt upon submission of formal request to federal public financial institution holder of the operation, containing demonstrative of its inability to pay.

§ 5º For the purposes of the provisions of § 4º of this article, it will fit the Executive Power define in regulation:

I-the deadlines for the request of the additional discount;

II-os documents required for the substantiation of the borrower's failure to pay;

III-the percentage of additional discounts that may be granted, considering the different situations;

IV-the creation of working group to follow up and monitor the implementation of the measures of which it treats this article; and

V-too much standards required for the implantation of the provisions of § 4º of this article.

§ 6º It is the FNE authorized to assume the burden arising of the provisions of this article referring to the operations lasted in its resources and to the operations lasted in mixed resources of the FNE with other sources.

§ 7º Is the Union authorized to assume the burden arising from the provisions of this article referring to the operations carried out with other sources within Pronaf and to the remaining operations with a risk of the Union.

§ 8º It is the Executive Power authorized to define the methodology and the remaining conditions to ressarcate to the federal public financial institutions the costs of remission and rebates defined in this article to the operations or parcels of the operations carried out with the risk of the financial institution, observed the provisions of § § 6º and 7º of this article.

Art. 71. The debts referring to the rural credit operations of the Group 'B' of Pronaf contracted by December 31, 2004 with resources from the general budget of the Union or the North-East, North and Central-Western Financing Constitutional Funds, are remitted. taken at risk from the Union or the respective Funds, whose value contracted by borrower has been up to R$ 1,000.00 (thousand reais).

§ 1º For framing purposes in the remission of which treats the caput of this article, in the case of grupal or collective rural credit operations, the value considered by borrower will be obtained by the result of the division of the contracted value of the operation by the number of borrowers set out of the ballot credit.

§ 2º Applies the provisions of this article to the operations framed therein that have been renegotiated to the amparo of specific legislation, including those effected by means of of resolutions of the National Monetary Council-CMN.

§ 3º Applies the provisions of this article to the operations framed therein that have been entered or are in the process of enrollment in the Active Debt of the Union-DAU.

§ 4º The remission of which it treats this article is limited to the existing debtor balance on the date of promulgation of this Act, not the return of resources to borrowers who have already made full or partial payment of the operations.

§ 5º Are the Union and the Funding Constitutive Funding authorized to take over the burden arising from the provisions of this article referring to the operations carried out with the respective resources.

Art. 72. The 60% (sixty per cent) rebate is authorised on the debtor balance updated by the contractual financial charges applicable for the normalcy situation, excluded the bonuses, for the liquidation, until November 30, 2011, of the rural credit operations of the Group 'B' of Pronaf contracted between January 2, 2005 and December 31, 2006, with resources from the general budget of the Union or the Northeast, North and Midwest Financing Constitutional Funds, effectuated with risk of the Union or the respective Funds, whose value contracted by borrower has been up to R$ 1,500.00 (thousand and five hundred reais).

§ 1º For framing purposes in the concession of the rebate of which it treats the caput of this article, in the case of grupal or collective rural credit operations, the value considered by borrower shall be obtained by the result of the division of the debtor balance of the transaction by the number of borrowers constant of the credit ballot.

§ 2º The provisions of this article apply to the operations therein that have been renegotiated to the amparo of specific legislation, including to those effected by means of resolutions of the CMN.

§ 3º The rebate provided for in this article replaces rebates and contractual addedness bonuses, including in the cases provided for in § 2º of this article.

§ 4º Are the Union and the Constitutional Financing Funds authorized to assume the burden arising from the provisions of this article referring to the operations carried out with the respective features.

Art. 73. The CMN will be able to define complementary standards for the operationalization of the provisions of the arts. 69, 70, 71 and 72 of this Law.

Art. 74. The art. 7º of Law No. 9,126 of November 10, 1995, it passes the invigoration with the following essay:

"Art. 7º The trustees ' banks will apply 10% (ten percent) of the resources of the Constitutional Funding Funds of Regions North, Northeast and Midwest for settlement funding and settlers in the official settlement, colonization and agrarian reform programs, approved by the National Institute of Colonization and Agrarian Reform-INCRA, as well as the beneficiaries of the Lands and Agrarian Reformation Fund, established by the Supplemental Act No. 93, of February 4, 1998.

§ 1º The financing contracts of initial structuring projects of the settlements, settlers or beneficiaries of the Fund of Land and the Agrarian Reformation, referred to in the caput of this article, not yet benefited with credit directed exclusively to that category of farmers, will be carried out by federal official banks with risk to the respective Constitutional Fund, observed the conditions set out by the National Monetary Council for such credit operations.

§ 2º Applies the provisions of § 1º to the financing contracts of complementary structuring projects of those settled, settlers or beneficiaries of the Land and Agrarian Reformation Fund already contemplated with credit of the species, whose bankable value is limited to the differential between the current debtor balance of the operation and the prevailing ceiling for such operations of credit, as per the deliberation of the National Monetary Council.

§ 3º For the purpose of the fulfillment of the percentage of which it treats the caput of this article, the resources for financing of investment for family farmers framed in the criteria defined by Law No. 11,326 of July 24, 2006, regulated by the National Monetary Council, as per annual schedule proposed by the Ministry of Agrarian Development, provided that the financing contemplates the following purposes:

I-regularization and environmental suitability of rural establishments, reforestation, recovery or regeneration of degraded areas or formation or improvement of ecological corridors among priority areas for biodiversity conservation;

II-deployment of water infrastructure and productive activities suitable to coexistence with the semi-arid;

III- payment of the services of technical assistance and rural extension and remuneration of the family labor for implantation of the activities regarding the purposes set out in the incisions I and II of this paragraph; and

IV-others, to be defined by the National Monetary Council.

§ 4º The funding provided in the form of this article will have the adjusted financial burdens not to exceed the limit of 12% a.a. (twelve percent a year) and reducers of up to 50% (fifty percent) on the plots of the principal's amortization and on the financial burden, during the entire duration of the operation, as per conditions set by the Monetary Council National.

§ 5º Financial agents will present to the Ministry of National Integration and the National Council for Sustainable Rural Development, an integral part of the structure of the Ministry of Agrarian Development, demonstratives of the values that would appear to be charged to the Constitutional Funds in function of the provisions of this article. " (NR)

Art. 75. The arts. 1º and 2º of the Law No. 11,110 of April 25, 2005, they go on to invigorate with the following essay, renumbering the single paragraph of art. 2º to § 1º:

"Art. 1º .........................................................................

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

§ 4º Are resources for the National Productive Microcredit Program Oriented-PNMPO those coming from:

I-from the Amparo Fund to Worker-FAT;

II-from the share of the resources of deposits in sight intended for microcredit, of which it treats art. 1º of Law No. 10,735 of September 11, 2003;

III-of the general budget of the Union or of the Funding Constitutional Funds, only when they are allocated for rural productive microcredit operations effected with family farmers within the framework of the National Strengthening of Family-PRONAF Strengthening program;

IV-from other sources allocated to the PNMPO by the financial institutions or productive microcredit institutions oriented, of which they treat the § § 5º and 6º of this article, respectively.

§ 5º ................................................................................

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

III-with sources allocated to rural productive microcredit operations effectuated with family farmers in the scope of Pronaf, for the institutions authorized to operate with this credit modality.

................................................................................... " (NR)

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

§ 1º ................................................................................

§ 2º Rural productive microcredit operations carried out under Pronaf with family farmers framed in Law No. 11,326 of July 24, 2006, provided that they comply with the methodology set out in § 3º of the art. 1º of this Act, they can be regarded as targeted productive microcredit, integral to the PNMPO.

§ 3º In the operationalization of the rural productive microcredit of which it treats § 2º of this article, the microcredit institutions productive oriented, of which it treats § 6º of the art. 1º of this Act, they may, under the responsibility of the mandating financial institution, provide the following services:

I-reception and forwarding to the financial institution of proposals for opening of accounts of deposits in sight and of savings;

II-reception and forwarding to the financial institution of loan applications and financing;

III-analysis of the credit proposal and filing of a cadastral factsheet;

IV-execution of non-judicial collection services. " (NR)

Art. 76. The arts. 2º, 6º, 12, 21, 22, 23 and 27 of the Decree-Law No. 9,295 of May 27, 1946, go on to invigorate with the following essay, renumbered the single paragraph of the art. 12 to § 1º:

"Art. 2º The audit of the exercise of the accounting profession, thus understanding of professionals enabled as accountants and technicians in accounting, will be exercised by the Federal Accounting Board and by the Regional Accounting Boards referred to in art. 1º. " (NR)

"Art. 6º ..........................................................................

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

f) regular about the accounting principles, the Suficiency Exam, the technical qualification enrollment and the continuing education programs; and edit Brazilian Standards of Accounting in a technical and professional nature. " (NR)

"Art. 12. The professionals referred to this Decree-Law will only be able to exercise the profession after the regular completion of the Bachelor's degree course in Contabeis Science, recognized by the Ministry of Education, approval in Exam of Suficiency and registration in the Regional Accounting Board to which they are subject.

§ 1º ...............................................................................

§ 2º The coaches in accounting already registered in Council Regional of Accounting and those who come to do so until 1º June 2015 have secured their right to the exercise of the profession. " (NR)

"Art. 21. The professionals registered in the Regional Accounting Boards are required to pay the annuity.

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

para. 2º The annuities paid after March 31 will be increased by fine, interest from late payment and monetary update, pursuant to the current legislation.

§ 3º In the setting of the value of annuities due to the Federal Council and the Councils Regional of Accounting, the following limits will be observed:

I-R$ 380.00 (three hundred and eighty reais), for physical people;

II-R$ 950.00 (novecents and fifty reais), for people legal.

§ 4º The values set out in § 3º of this article will be able to be corrected annually by the National Ample-IPCA Consumer Price Index, calculated by the Brazilian Institute of Geography and Statistics-IBGE. " (NR)

"Art. 22. To companies or any organizations that exploit branch of the accounting services is mandatory the annuity payment to the Regional Council of the respective jurisdiction.

§ 1º The annuity is to be paid by the March 31, applying, after that date, the rule of § 2º of the art. 21.

................................................................................... " (NR)

"Art. 23. The professional or accounting organization performing accounting services in more than one state are required to communicate in advance to the Regional Board of Accounting in which they are registered the place where the services will be performed. " (NR)

"Art. 27. The étial-disciplinary penalties applicable for infraction to the legal exercise of the profession are as follows:

a) fine of 1 (one) to 10 (ten) times the annuity value of the current exercise to the offenders of the arts. 12 and 26 of this Decree-Lei;

b) fine of 1 (one) to 10 (ten) times to professionals and from 2 (two) to 20 (twenty) times the annuity value of the current financial year to the companies or to any accounting organizations, when it comes to infraction of the arts. 15 and 20 and their respective paragraphs;

c) fine of 1 (one) to 5 (five) times the annuity value of the current exercise to the offenders of devices not mentioned in points (a and b) or for which there is no indication of special penalty;

d) suspension of the exercise of the profession, for the period of up to 2 (two) years, to the professionals who, within the scope of their acting and in what to refer to the technical part, are responsible for any falselessness of documents signing and the irregularities of deed practised in the sense of defrauding public rents;

and) suspension of the exercise of the profession, by the time limit of 6 (six) months to 1 (one) year, to the professional with proven technical incapacity in the performance of its functions, at the discretion of the Regional Accounting Board to which it is subject, provided, however, by the person concerned with the broadest defence;

f) cassation of the professional exercise when proven technical incapacity of a serious nature, crime against the economic and tax order, production of false proof of any of the requirements for professional registration and misappropriation of customer values entrusted to their guard, since homologated by 2/3 (two-thirds) of the Plenary of the Superior Court of Ethics and Discipline;

g) reserved warning, reserved censorship and public censorship in the cases provided for in the Code of Professional Ethics of the Accountants drawn up and approved by the Federal and Regional Councils of Accounting, as per the forecast of the art. 10 of the Decree-Law No. 1,040 of October 21, 1969. " (NR)

Art. 77. The Decree-Law No. 9,295 of May 27, 1946, passes the increased vigour of the following art. 36-A:

"Art. 36-A. The Federal and Regional Councils of Accounting will each annually submit the provision of their accounts to their registered. "

Art. 78. (VETADO).

Art. 79. The art. 28 of Law No. 10,865 of April 30, 2004, it passes the invigoration with the following essay:

"Art. 28 .........................................................................

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

XVIII-related goods in the act of the Executive Power for application in the Modular Health Units of which it treats the Convium ICMS No. 114, of December 11, 2009, when acquired by organs of the federal, state, district, and municipal direct public administration.

Single paragraph. The Executive Power will be able to regulate the provisions of the incisos IV, X and XIII to XVIII of the caput of this article. " (NR)

Art. 80. (VETADO).

Art. 81. The legal persons who, within the time limit set out in art. 3º of the Provisional Measure No. 470 of October 13, 2009, opted for the parceling of the debits arising from the misuse of the sectoral tax incentive instituted by the art. 1º of the Decree-Law No. 491 of March 5, 1969 and those arising from the procurement of raw materials, packaging material and related intermediary products in the Incidence Table of the Industrialized Products-TIPI, approved by the Decree No 6,006 of December 28, 2006, with incidence of zero aliquot or as non-taxed-NT, will be able to settle the values corresponding to the installments of the installment with the use of tax and negative calculation basis of the Social Contribution on the Net Profit-CSLL relating to the periods of ascertaining closed until December 31, 2009, provided that they are:

I-own;

II-liable for compensation, in the form of the beholden legislation; and

III-duly declared, in the time and form determined in the legislation, to the Registry of the Brazilian Revenue Office.

§ 1º (VETADO).

§ 2º The value to be used will be determined upon application, on the amount of the tax loss and negative calculation basis, of the aliquots of 25% (twenty five percent) and 9% (nine percent), respectively.

§ 3º The benefits to be settled shall comply with the descending order of their maturity.

§ 4º For the purposes of using CSLL's negative tax and calculation basis pursuant to the caput of this article, the limit of 30% (thirty percent) of the adjusted net profit, provided for in art. 42 of Law No. 8,981, of January 20, 1995, and in art. 15 of Law No. 9,065 of June 20, 1995.

§ 5º The Attorney General of the National Finance and the Registry of the Brazilian Federal Revenue Office will edit the necessary acts for the execution of the provisions of this article within the maximum period of 30 (thirty) days from the date of publication of this Law.

Art. 82. The art. 3º of Law No. 7,940 of December 20, 1989, it passes on the invigorating addition of the following single paragraph:

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

Para. single. They are exempt from the payment of the Rate the securities analysts not subject to registration in the Securities Commission-CVM. " (NR)

Art. 83. Revenue from the mandatory transfers of which they treat Law No. 11,578 of November 26, 2007 and the art is excluded. 51 of Law No. 11,775 of September 17, 2008, including those already held, for the purposes of calculating the Actual Net Income provided for in the Laws in the 9,496, of September 11, 1997, and 8,727, of November 5, 1993, and in the Provisional Measure No. 2.185-35, of August 24, 2001.

Art. 84. The Law No. 9,469 of July 10, 1997, passes the increased vigour of the following art. 4º-A:

"Art. 4º-A. The term of conduct adjustment, to prevent or terminate disputes, in the hypotheses involving public interest of the Union, its authorities and foundations, firmed by the Advocate General of the Union, shall contain:

I-the description of the obligations assumed;

II-the time frame and the mode for the fulfillment of the obligations;

III-the manner of surveillance of its observance;

IV-the fundamentals of fact and law; and

V-the prediction of fine or administrative penalty, in the case of its unfulfillment.

Single paragraph. The Advocate-General of the Union may request federal public bodies and entities to demonstrate on the technical, operational and financial viability of the obligations to be assumed in an end of conduct adjustment, by applying to the Advocate-General of the Union the final decision as to your celebration. "

Art. 85. The endangered framework of the federal administration of the civil and military servers coming from the former Federal Territory of Rondônia and the state of Rondônia, of which it treats art. 89 of the Act of the Transitional Constitutional Provisions-ADCT, with the wording given by the Constitutional Amendment No. 60 of November 11, 2009, shall observe the provisions and standards set forth in the arts. 86 a 102.

Art. 86. They will constitute, upon option, the endangered framework of the federal administration, assured of the rights and advantages to them inherent:

I-the members of the Military Police career and the municipal servers of the ex-Territory of Rondônia who, demonstrably, found themselves in the regular exercise of their duties, providing service to the former Territory, on the date it was turned into a State;

II-the servers admitted regularly in the frameworks of the State of Rondônia to the date of possession of the first elected governor-March 15, 1987; and

III-the servers and military police officers achieved by the effects of art. 36 of the Supplementary Law No. 41, of December 22, 1981.

Single paragraph. The payment, to any title, of remunerative differences is veded.

Art. 87. (VETADO).

Art. 88. The servers of which it treats art. 86 of this Act will only make jus the option for inclusion in the endangered framework of the federal administration if:

I-(VETADO);

II-demonstrably, were to meet:

a) in the performance of their functions within the framework of the administration of the State of Rondônia or its Municipalities; or

b) yielded in compliance with the legal and regulatory provisions of the epoch.

Para. single. For the purposes of this Act, they will not be admitted in a regular manner on the tables of the former Rondônia Territory, the State of Rondônia or the respective Municipalities:

I-the contractors as service providers;

II-those outsourced;

III-those who labored informally and were paid upon receipt; and

IV-the occupants of positions, jobs and functions of trust or in commission, or those which law declares free appointment and exoneration.

Art. 89. For the purposes of inclusion in the endangered picture that it treats art. 85 of this Act, shall be deemed the office or employment occupied by the server on the date of the delivery of the document of the option by the endangered framework of the federal administration and comprobative documentation of the requirements set by this Act, ensured the rights and advantages to them inherent, including any possible remunerative changes arising from court rulings.

§ 1º (VETADO).

§ 2º (VETADO).

Art. 90. (VETADO).

Art. 91. (VETADO).

Art. 92. (VETADO).

Art. 93. (VETADO).

Art. 94. (VETADO).

Art. 95. (VETADO).

Art. 96. (VETADO).

Art. 97. The option that it treats art. 86 of this Law will be formalized upon Term of Option, in the form of the regulation.

Art. 98. The Term of Option will produce effects from the publication of the act referred to in art. 97, when it will be considered irretreatable act.

Art. 99. (VETADO).

Art. 100. After the publication of the act referred to in art. 98, the servers will continue to provide service to the government of the State of Rondônia, in the condition of yielded, no burden to the transferee, until they are harnessed in organ or entity of the direct, local, municipal or the federal administration of the direct, municipal or political administration.

Art. 101. There will be financial compensation of the pension contributions between the Public Welfare Institute of the Public Servers of the State of Rondônia-IPERON, created by the State Law No. 20 of April 13, 1984, and the Social Welfare Scheme of Social Welfare of the Union Servers, in the moulds defined by Law No. 9,796 of May 5, 1999, and by Decree No. 3,112 of July 6, 1999, with respect to the servers and military formalizing the Term of Option by the inclusion in the said framework in extinction of the federal administration.

Art. 102. (VETADO).

Art. 103. The act of delivery of the current and capital resources to another member of the Federation, to the title of voluntary transfer, under the art. 25 of the Supplementary Act No. 101 of May 4, 2000 is characterized at the time of the signing of the respective convenium or contract of the repass, as well as in the signing of the corresponding value additions, and do not be confused with the releases resource finance, which must obey the schedule of disbursement foreseen in the convenium or contract of repass.

Art. 104. Mandatory transfers of financial resources by the Union's bodies and entities to the organs and entities of the Municipalities for the execution of shares under the Territories Programme of Citizenship-PTC, whose execution by such federated entities is of interest of the Union, you will observe the provisions of this Act.

Single paragraph. The mandatory transfers referred to in the caput are intended exclusively for Municipalities with less than 50,000 (fifty thousand) inhabitants.

Art. 105. The Executive Power, on the proposal of the PTC National Gestor Committee, will discriminate against the PTC's schedules to be executed through the mandatory transfers referred to in the art. 104.

Single paragraph. It will be up to the PTC National Gestor Committee to release on the internet site the relationship of the schedules of which it treats the caput, as well as to promote the updates due in that relationship, including with regard to changes in the classifications budgeting stemming from annual budget law and its additional credits.

Art. 106. Mandatory transfers for the implementation of the PTC's shares are conditional on compliance with the following requirements by the Municipalities beneficiaries, as per commitment term constant:

I-identification of the object to be executed;

II-targets to be reached;

III-steps or phases of the execution;

IV-plan of application of financial resources;

V-timetable of disbursement;

VI-prediction of beginning and end of the object execution, as well as of the completion of steps or phases programmed; and

VII-proving that the own resources to supplement the execution of the object are properly secured, save if the total cost of the object to be performed relapt on the devolved entity or body.

§ 1º The formal approval by the Union of the term of commitment that it treats the caput is precondition for the effectivity of the transfers of financial resources from the Union.

§ 2º Compete to the organ or entity of the federal public administration to which the budgetary allocation relating to the schedule predicted in the caput of the art. 105 a The formal analysis and approval of the term of commitment.

§ 3º In the hypothesis of mandatory transfers being effective through institution or financial agent federal public, acting as the Union's mandatary, will fit those entities with the approval of which it treats § 2º of this article.

Art. 107. The Union, through its managing units, shall require from the party benefited by the transfer of resources to substantiate the regularity of use of the previously released parcels on the basis of the term of commitment.

Art. 108. In the case of irregularities and disfulfillment by the Municipalities of the conditions set out in the term of commitment, the Union, through its managing units, shall suspend the release of the planned instalments, as well as determine the institution official financial the suspension of the saque of the values of the linked account of the Municipality, until the regularization of the pendency.

§ 1º The use of the resources in disconformity with the term of commitment will enact the obligation of the beneficiary Municipality to return them duly updated on the basis of the variance of the Referential Rate of the Special Settlement and Custody-SELIC System, accumulated monthly, up to the last day of the previous month to that of the return of the resources, plus that amount of 1% (one percent) in the month of effecting the return of resources to the National Treasury Single Account.

§ 2º For purposes of effective return of the resources to the Union, the share of update regarding the variation of the Selic will be calculated in proportion to the amount of days understood between the date of the release of the parcel to the beneficiary and the date of effective credit, in the Single Account of the National Treasury, of the amount owed by the Municipality.

§ 3º The Union, through its managing units, shall notify the Municipality whose use of the transferred resources for deemed irregular so that it presents justification within 30 (thirty) days.

§ 4º Case not accepted the reasons given by the Municipality, the managing unit shall grant a period of 30 (thirty) days for the return of resources, fining which shall forward denunciation to the Court of Auditors of the Union.

Art. 109. Without prejudice to the attributions of the Court of Auditors of the Union, the audit as to the regularity of the application of the financial resources transferred on the basis of this Act shall be of competence of the Controller-General of the Union and of the Union's managing units before which the terms of commitment are presented.

Art. 110. Health area entities certified up to the day immediately preceding that of the publication of Law No. 12,101 of November 27, 2009 providing unpaid health care services by the Single Health System-SUS to workers active and inactive and respective economic dependents, arising from the established in the Collective Working Standard, provided that, simultaneously, it earnts at least 20% (twenty percent) of the total value of the exemptions from their social contributions in services, with universality of care, the beneficiaries of the SUS, upon a pact from the site manager, will have granted renewal, in the form of the regulation.

Art. 111. The single paragraph of the art. 6º of Law No. 12,029 of September 15, 2009, it passes the invigoration with the following essay:

"Art. 6º ........................................................................

Single paragraph. The deployment of UFFS is subject to the existence of specific endowment in the Union budget, and the Executive Power may, by decree, transact, redeploy, transfer, wholly or partially, budget appropriations approved in the budget law of 2010 and in additional credits from the tutor university, maintained the programmatic structure, expressed by category of programming as defined in § 1º of the art. 5º of Law No. 12,017 of August 12, 2009, inclusive of securities, descriptors, targets and objectives, as well as the respective breakdown by budget sphere, groups of nature of expenditure, resource sources, modalities of application and use identifiers and primary result identifiers. " (NR)

Art. 112. The single paragraph of the art. 6º of Law No. 12,189 of January 12, 2010, it passes the invigoration with the following essay:

"Art. 6º ........................................................................

Single paragraph. The deployment of Unila is subject to the existence of specific endowment in the Union budget, and the Executive Power may, by decree, transact, redeploy, transfer, wholly or partially, budget appropriations approved in the budget law of 2010 and in additional credits from the tutor university, maintained the programmatic structure, expressed by category of programming as defined in § 1º of the art. 5º of Law No. 12,017 of August 12, 2009, inclusive of securities, descriptors, targets and objectives, as well as the respective breakdown by budget sphere, groups of nature of expenditure, resource sources, modalities of application and use identifiers and primary result identifiers. " (NR)

Art. 113. The limits of the National Forest of the Good Future, the federal conservation unit created by Decree No. 96,188, of June 21, 1988, as per the descriptive memorial provided for in art, are changed. 114 of this Act, passing the area of this current conservation unit about 280,000 ha (two hundred and eighty thousand hectares) to about 97,357 ha (ninety and seven thousand, three hundred and fifty seven hectares).

§ 1º It is the Union authorized to donate to the State of Rondônia the rural real estate of its property entered in the area originating in and disaffected from the National Forest of the Good Future, with the exception of those related in the incisos II the XI of the art. 20 of the Federal Constitution, on the condition that they are created, on the disaffected perimeter, an Area of Environmental Protection-APA and a State Forest.

§ 2º The State Forest of which it treats § 1º of this article should be organised in such a way as to conserve existing forest fragments, admitting its division into blocks, with formation of ecological corridors that guarantee the conservation of biodiversity.

Art. 114. The National Forest of the Good Future undergoes its limits described by the following memorial, produced from the digital database of the Amazon Protection System-SIPAM, on 1:20.000-Road scale; and the State Secretariat of the Middle Environment of Rondônia-SEDAM, in scale 1:100.000-Courses d' water: Starts at Point 1 (P1) of approximate geographical coordinates (cga) 9º 26 '43 ,99 "S and 64º 19' 07 ,53" W, located on the right bank of the White River; hence, it follows in a straight line east, with approximate distance of 47,805 m, passing through the southern boundary of the Indigenous Karitiana Earth up to P2, with cga 9º 26 '45 ,6 "S and 63º 52' 58 ,8" W; hence follows by a straight line in a north sense with approximate distance of 14,852 m, by the eastern boundary of the Indigenous Karitian land up to P3, with cga 9º 18 '45 ,5 "S and 63º 52' 58 ,6" W; hence it follows by the eastern boundary of the Karitian Indigenous Earth, as described in Decree No. 93,068, of August 6, 1986, passing through the points with the following cga: P4 (9º 18 ' 39 ,6 "S; 63º 52 '48" W), P5 (9º 18' 32 ,4 "S; 63º 52 '48" W), P6 (9º 18' 28 ,8 "S), P8 (9º 18 '21" W), P9 (9º 18' 48 "W), P10 (9º 18 '07" W), P9 (9º 18' 00 ,4 "S), P11 (9º 18 '00 ,6" W), P10 (9º 18' 00 ,2 "S), P11 (9º 52 '00" S), P11 (9º 18' 00 " S; 63º 52 '44 ,4 "W), P12 (9º 17' 56 ,4" S; 63º 52 '48 "W), P13 (9º 17' 49 ,2" W), P15 (9º 17 '42 ,6 "W), P16 (9º 17' 31 ,2" W), P17 (9º 17 '27 "W), P18 (9º 17' 20 ,2" S), P17 (9º 17 '20 ,6 "S; 63º 52' 30" W), P18 (9º 17 '20 "S), P18 (9º 17' 20 ,4" S; 63º 52 '30 "W), P19 (9º 17' 16 ,8" S; 63º 52 '26 ,4 "W), P20 (9º 17' 06 ,8" W), P22 (9º 16 '58 ,8 "W), P23 (9º 16' 48 ,8" W), P24 (9º 16 '40 ,8 "W), P25 (9º 16' 26 ,4" W), P24 (9º 16 '40 ,8 "S; 63º 52' 22 ,8" W), P25 (9º 16 ' 26 ,4 " S); 63º 52 '26 ,4 "W), P26 (9º 16' 15 ,6" S; 63º 52 'W), P27 (9º 16' 04 ,8 "W), P28 (9º 15 '50 ,4" W), P29 (9º 15' 54 "W), P30 (9º 15 '50" W), P31 (9º 15' 43 ,4 "S), P32 (9º 15 '48'" W), P31 (9º 15 '43 ,2 " S), P32 (9º 15' 35 ,6 "S; 63º 52 '57 ,6" W); hence follows in a row straight north, with approximate distance of 4,261 m, by the eastern boundary of the Karitian Indigenous Earth up to P33, with cga 9º 13' 19 ,2 "S; 63º 52 ' 57 ,2" W; hence follows in a straight line in the east, with approximate distance from 5,153 m up to P34, with cga 9º 13 '20 "S; 63º 50' 08" W; hence follows in a straight line northbound, with approximate distance of 12,500 m up to P35, situated on the left bank of the Igarapé João Ramos, with cga 9º 06 '33 "S; 63º 50' 08" W; hence follows by this igarapé, in its left margin in the sense of the amount, bound with the Gleba Low Candeias and Igarapé Three Houses up to its spring, on the P36, with cga 9º 12 '16 "S; 63º 48' 29" W; hence it follows in a straight line in the south-east sense, with distance approximate from 6,262 m up to P37, with cga 9º 15 '33 "S; 63º 47' 40" W; hence follows in a straight line in the west sense, with approximate distance of 3,614 m up to P38, with cga 9º 15 ' 33 "S; 63º 49" W; hence follows in a straight line south-east, with distance approximate from 13,261 m up to P39, with cga 9º 22 '35 "S; 63º 48' 10" W; hence it follows by straight line in a south-east sense, with approximate distance of 6,916 m up to P40, with cga 9º 25 '51 " S; 63º 46' W; hence follows in a straight south-east row, with distance approximate from 9,117 m up to P41, with cga 9º 28 '45 "S; 63º 42' 16" W; hence follows in a straight line in a northeast sense, with approximate distance of 4,187 m up to P42, with cga 9º 27 ' 30 "S; 63º 40" W; hence follows in a straight line in east sense, with distance approximate from 7,886 m up to P43, with cga 9º 27 '32 ,4 "S; 63º 36' 3.6" W; hence follows in a south-facing straight, with approximate distance of 2,874 m up to P44, with cga 9º 29 '00 "S; 63º 35' 34" W; hence follows in a straight line southwest, with a distance approximate from 15,815 m up to P45, with cga 9º 36 '38 ,6 "S; 63º 39 ,69" W; hence follows in straight line with approximate distance of 1,454 m up to P46, with cga 9º 36' 30 ,07 "S; 63º 40 ' 16 ,62" W; hence follows in straight line with approximate distance of 318 m up to P47 (cga 9º 36 '39 ,7 "S; 63º 40' 20 ,48" W); hence follows in a straight line with approximate distance of 1,554 m up to P48 (9º 36 '39 ,8 "S; 63º 41' 11 ,46" W); hence follows in a straight line with approximate distance of 2,599 m up to P49 (9º 36 '48 ,45 "S; 63º 42' 36 ,28" W); hence follow in a straight line with approximate distance of 1,883 m up to P50 (9º 36 '35 ,07 "S; 63º 43' 36 ,56" W); hence follows in a straight line with approximate distance of 2,347 m up to P51 (9º 35 '44 ,55 "S; 63º 44' 34 ,32" W); hence follows in a straight line with approximate distance of 1,586 m up to P52 (9º 35 '03 ,1 "S; 63º 45' 05 ,39" W); hence follows in a straight line with approximate distance of 8,250 m up to P53 (9º 31 '08 ,29 "S; 63º 47' W); hence follows in a straight line with approximate distance from 5,580 m up to P54 (9º 28 '58 ,77" S; 63º 49' 25 ,11 "W); hence follows in straight line with approximate distance of 19,904 m up to P55 (9º 29 '12 ,44" S; 64º 00' 17 ,71 "W); hence follows in a straight line with approximate distance of 4,218 m up to P56 (9º 31 '24 ,77" S; 64º 00' 54 ,66 " W); hence it follows in a straight line with approximate distance from 13,089 m up to P57 (9º 33 '06 "S; 64º 07' 51 ,67" W); hence it follows in straight line with approximate distance of 2,043 m up to P58 (9º 34 '10 ,84 " S); hence follows in a straight line with approximate distance of 956 m up to P59 (9º 34' 03 ,38 "S; 64º 07 '06 ,2" W); hence follows in a straight line with approximate distance of 779 m up to P60 (9º 33' 38 ,69 "S; 64º 07 '00 ,25" W); hence follows in a straight line with approximate distance of 4,583 m up to P61 (9º 33' 19 ,14 "S; 64º 04 ' 31 ,25" W); hence follows in line reta with approximate distance of 4,712 m up to P62 (9º 35 '50 ,92 "S; 64º 04' 08 ,8" W); hence follows in a straight line with approximate distance of 788 m up to P63 (9º 35 ' 55 ,93 "S; 64º 04 ,12" W), hence follows by the right bank of the White River up to P1, starting point of the description of this perimeter.

Single paragraph. It is excluded from the limits of the National Forest of the Good Future the strip of domain of the road connecting the village of Rio Pardo à BR-364, known as the Caracol Line or Road km 67.

Art. 115. It is enlarged the Mapinguari National Park, created by the Decree of June 5, 2008, currently located in the State of Amazonas, in the Municipalities of Canutama and Lábrea, which passes to include in its limits also the area of about 180,900 ha (cent and eighty thousand and nine hundred hectares) described in accordance with the arts. 116 and 117 of this Law, in the Municipality of Porto Velho, State of Rondônia.

Art. 116. The magnification area of Mapinguari National Park has its limits described from the MIR Sheets Sheets 1541, 1542, 1466 and 1467 in scale 1:100.000, all edited by the Directorate of the Geographic Service of the Army-DSG, with the following descriptive memorial: it starts at point 1, located on the divisa between the states of Amazonas and Rondônia, which coincides with point 87 of the descriptive memorial of the Mapinguari National Park, constant of the art. 2º of the Decree of June 5, 2008, of approximate flat coordinates (c.p.a.) 276092 E and 8964778 N; of this follows always by the divisa of the States of Amazonas and Rondônia, in a predominant sense northeast to the point 2, of c.p.a. 285396 E and 8974140 N, located on the divisa of the said states; of this follows straight up to section 3, of c.p.a. 285690 E and 8974132 N, located in the spring of the igarapé Tuxaua; of this one follows downstream by the left bank of the igarapé Tuxaua to the point 4, of c.p.a. 294201 E and 8965941 N, located at the confluence of the said igarapé with the igarapé Caripuninhas; from this follows to the amount by the left bank of the igarapé Caripuninhas, by the boundary of the State Ecological Station Serra Dos Three Brothers-EEESTI to the paragraph 5, of c.p.a. 297548 E and 8978890 N, located in front of the confluence of the said igarapé with a non-denomination-free tributary to the right margin; of this follows in a straight line, still by the limit of the EEESTI, up to point 6, of c.p.a. 305280 E and 8978751 N; of this follows in a straight line, still by the limit of the EEESTI, up to point 7, of c.p.a. 316374 E and 8988597 N, located on the right bank of the Caripunás River; of this follows in a straight line, still by the limit of the EEESTI, up to the point 8, of c.p.a. 320557 E and 8992885 N; of this follows in a straight line, still by the limit of the EEESTI, up to point 9, of c.p.a. 322821 E and 8987457 N; of this follows in a straight line, still by the limit of the EEESTI, up to point 10, of c.p.a. 332658 E and 8992629 N; of this follows in a straight line up to point 11, of c.p.a. 332944 E and 8992355 N, located on the right bank of an igarapé without denomination, affluent of the igarapé Marapaná; of this follows downstream by the said igarapé up to point 12, of c.p.a. 331890 E and 8990388 N, located at its confluence with the igarapé Marapaná; of this follows downstream by the right margin of the igarapé Marapaná to the point 13, of c.p.a. 332490 E and 8989383 N, located at its mouth in the Madeira River; of this follows upstream by the left bank of the Madeira River to the point 14, of c.p.a. 236491 E and 8936739 N, located at the mouth of the igarapé of the Ferreira; of this follows upstream by the left margin of the igarapé of the Ferreira to the point 15, of c.p.a. 230721 E and 8951806 N, located in one of its springs; of this follows in a straight line up to the paragraph 16, of c.p.a. 230692 E and 8952242 N, located in the divisa between the states of Amazonas and Rondônia; of this follows always by the divisa of the States up to point 17, of c.p.a. 247272 E and 8972157 N, which coincides with point 92 of the descriptive memorial of the Mapinguari National Park, constant of the art. 2º of the Decree of June 5, 2008, which created it.

Single paragraph. The subsoil of the area described in the caput of this article integrates the boundaries of Mapinguari National Park.

Art. 117. It is excluded from the magnification area of the Mapinguari National Park the polygon with the following description: it starts at point 18, of c.p.a. 259763 E and 8958250 N, located on the divisa between the states of Amazonas and Rondônia; of this one follows to the point 19, of c.p.a. 264103 E and 8955061 N, which coincides with point 91 of the constant descriptive memorial of the Decree of June 5, 2008, which created the Mapinguari National Park; of this one follows to point 20, which coincides with point 90 of the descriptive memorial of Mapinguari National Park (Decree of June 5, 2008), located at the source of the Coti River, with c.p.a. 266000 E and 8956158 N; of this follows upstream by the left bank of the Coti River to the point 21, which coincides with point 89 of the memorial descriptive of the Mapinguari National Park, located at the confluence of the Coti River with the igarapé Branco, with c.p.a. 268336 E and 8973087 N; of this follows upstream by the right margin of the White igarapé to the point 22, which coincides with point 88 of the memorial descriptive of the Mapinguari National Park, of c.p.a. 273632 E and 8963034 N; of this follows in a straight line to section 23, of c.p.a. 278170 E and 8958856 N; of this follows straight to point 24, of c.p.a. 279192 E and 8955010 N; of this follows in a straight line for point 25, of c.p.a. 277575 E and 8950507 N; of this follows straight to point 26, of c.p.a. 277559 E and 8947119 N; of this follows in a straight line to point 27, of c.p.a. 274278 E and 8947516 N; of this follows in a straight line to section 28, of c.p.a. 271378 E and 8948477 N; of this follows straight to point 29, of c.p.a. 266234 E and 8947989 N; of this follows in a straight line to point 30, of c.p.a. 262693 E and 8950980 N; of this follows in a straight line to point 31, of c.p.a. 256665 E and 8951499 N; of this follows in a straight line to point 32, of c.p.a. 256985 E and 8953483 N; of this follows in a straight line to point 33, of c.p.a. 259510 E and 8956411 N; of this follows in a straight line to point 18, point starting point of this description.

Art. 118. It is excluded from the Mapinguari National Park the area of the polygon described in the art. 116 of this Law that will be flooded by the artificial lake to be formed by the dam of the Jirau Hydroelectric Plant, up to the quota 90 m (ninety metres).

Single paragraph. In the period of the year in which the lake level is below the quota 90 m (ninety metres), agri activities are prohibited in the range of its left margin.

Art. 119. It is established as the boundary of the damping zone of Mapinguari National Park the range of 10 km (ten kilometers) in horizontal projection, from its new perimeter.

Art. 120. It is permitted in Mapinguari National Park the displacement of vehicles involved in mining or transporting activities of its product by the already existing road at the time of publication of this Act and that it passes through the area described in the art. 116, giving access to the São Lourenço and Macisa mining areas, as long as properly licensed, exclusively by the excerpts already existing at the time of publication of this Act, between the points of c.p.a. 277975 E and 8941724 N, located at the banks of the river Wood, and of c.p.a. 275739 E and 8947339 N, located over the southern boundary of the polygon described in the art. 117 of this Law.

Art. 121. In the drafting of the Mapinguari National Park Manejo Plan, the National Defense Council, by means of its Executive Office, and the Ministry of Defense will be heard, owing to the issues pertinent to its assignments legal.

Art. 122. In the exercise of the constitutional and legal assignments of the Armed Forces and the Federal Police in the area of magnification of the Mapinguari National Park, they are understood:

I-a freedom of transit and access, by water, air or land, of servicemen and police for the realization of displacement, parking, patrolling and too much operations or activities indispensable to the security and integrity of the territory national;

II-the installation and maintenance of military and police units, of equipment for surveillance and support for air and sea navigation, as well as of access routes and too much necessary infrastructure and logistics measures, compatibilized with the Drive Manejo Plan, when out of the border strip; and

III-the deployment of programs and control projects and occupation of the border.

Art. 123. It is extended the Ecological Station of Cunian, established by the Decree of September 27, 2001 and by the Decree of December 21, 2007, currently located in the states of Rondônia and the Amazonas, respectively in the Municipalities of Porto Velho and Canutama, which goes on to include in its limits the area of about 63,812 ha (sixty-three thousand, eight hundred and twelve hectares) relative to the State Forest of Sustainable Yield River Timber "A", conservation unit created by the State Decree No. 4,574, of March 23, 1990, in the Municipality of Porto Velho, State of Rondônia.

Art. 124. The magnification area of the Ecological Station of Cunian has the following characteristics and confrontations: the perimeter description starts at the point "P-01", of approximate geographical coordinates latitude 08º07 '31 "S and longitude 63º03' 03" WGR, situated north of the dividing line of lands belonging to the Definitive Headlines New Hope and Assumption; of this, it follows by the title divisa Definitive New Hope with an approximate 65º00 ' SW, percurring a approximate distance of 13,011.00 m (thirteen thousand and eleven meters), up to the point "P-02", of approximate geographical coordinates latitude 08º10 '31 "S and longitude 63º09' 29" WGR, situated in the common corner to the Definitive Headlines New Hope and Holy Spirit; of this, follows by the definite title divisa Definitive Holy spirit with an approximate 72º20 ' SW course, percurring a distance of 4,328.00 m (four thousand, three hundred and twenty-eight meters), up to the point "P-03", of approximate geographical coordinates latitude 08º11'14 "S and longitude 63º11'44" WGR, situated in the common corner to the Definitive Headlines Spirit and Cunacho; of this one, follows by the title divisa Definitive Cunacho with an approximate 87º00 ' SW, percurring a approximate distance of 4,099.00 m (four thousand and ninety nine meters), up to the point "P-04", of approximate geographical coordinates latitude 08º11'21 "S and longitude 63º13 ' 58" WGR, situated in the diffuse of the Definitive Titles Cunacho and Tira Fire; this, follows by the lateral of the Definitive Title Takes Fire with an approximate course of 0º03 'NW, percurring a approximate distance of 1,222.00 m (thousand, two hundred and twenty two meters), up to the point "P-05", of approximate geographical coordinates latitude 08º10' 41 "S and longitude 63º13 ' 58" WGR; of this, follows by the title fundaily divisa Definitive Takes Fire with an approximate 66º34 'NW course, percurring a approximate distance of 2,996.00 m (two thousand, ninety and ninety six meters), up to the point "P-06", of approximate geographical coordinates latitude 08º10' 02 " S and longitude 63º15 '28WGR, situated in the divisa of the Biological Reserve of the Lake of the Cunian; of this, follows by the quoted divisa with an approximate 39º00' NE course, percurring an approximate distance of 11,990.00 m (eleven thousand, nine hundred and ninety metres), up to the point "P-07", of approximate geographical coordinates latitude 08º04 '57 "S and longitude 63º11'21" WGR; of this, it follows by the lateral of the cemented reserve with an approximate 45º24' NW bearing, percurring a approximate distance of 18,319.00 m (eighteen thousand, three hundred and nineteen meters), up to the point "P-08", of approximate geographical coordinates latitude 07º57 '56 "S and longitude 63º18' 28" S, situated on the interstate dividing line-Rondônia and Amazonas; of this one, follows by the cited line with an approximate 90º00 ' NE course, percurring a approximate distance of 45,061.00 m (forty-five thousand and sixty and one meters), up to the point "P-09", of approximate geographical coordinates latitude 07º57 '56 "S and longitude 62º53' 53" WGR; of this, follows with an approximate 21º08 ' SW direction, confronting with land enrolled on behalf of the Union, at an approximate distance of 7,795.00 m (seven thousand, seven hundred and ninety five metres), up to the point "P-10", of approximate geographical coordinates latitude 08º01'54 "S and longitude 62º55 ' 25" WGR, situated in the title Definite Title divisa; of this, it follows by the land line of the Definitive Title title with an approximate 50º11 ' SW, percurring a approximate distance of 5,488.00 m (five thousand, four hundred and eighty eight metres), up to the point "P-11", of approximate geographical coordinates latitude 08º03 '49 "S and longitude 62º57' 43" WGR; of this, follows with an approximate course of 60º12 ' SW, confronting with land enrolled on behalf of the Union, at an approximate distance of 7,252.00 m (seven thousand, two hundred and fifty-two metres), up to the point "P-12", of approximate geographical coordinates latitude 08º05 ' 47 "S and longitude 63º01'09" WGR, situated in the Definitive Title Assumption; of this, follows by the quoted divisa with a course of 47º37 ' SW, percurring a approximate distance of 4,714.00 m (four thousand, seven hundred and fourteen metres), up to the point "P-01", point of departure and closing of the description of this perimeter.

Art. 125. Union lands contained in the new boundaries of Mapinguari National Park and the Ecological Station of Cunian will be donated to the Chico Mendes Institute of Conservation of Biodiversity by the federal bodies and entities that detain them.

Art. 126. They are declared of public utility, for purposes of misappropriation, by the Chico Mendes Institute of Conservation of Biodiversity the existing private rural real estate in the magnification areas of Mapinguari National Park and the Ecological Station of Cunian, under the terms of point k of art. 5º and of the art. 6º of the Decree-Law No. 3,365, of June 21, 1941.

Single paragraph. The Federal Attorney General's Office, the organ of Advocate General of the Union, through its legal enforcement unit at the Chico Mendes Institute of Conservation of Biodiversity, is authorized to promote the relevant administrative and judicial measures, targeting the declaration of nullity of eventual property titles and their respective real estate records considered irregular, incidents in the magnification areas of Mapinguari National Park and the Ecological Station of Cunian.

Art. 127. Until the indication occurs that it treats the art. 5º of Law No. 11,941 of May 27, 2009 debtors ' debits that submitted applications for forecasted parcelings in the arts. 1º, 2º and 3º of Law No. 11,941 of May 27, 2009, won until November 30, 2008, which have been debited by the tax administration shall be considered parceled for the purposes of the inciso VI of the art. 151 of Law No. 5,172, of October 25, 1966-National Tax Code.

Single paragraph. The indication that it treats art. 5º of Law No. 11,941 of May 27, 2009, may be urged at any time by the tax administration.

Art. 128. The Law No. 11,442 of January 5, 2007, passes the increased vigour of the following art. 5º-A:

"Art. 5º-A. The payment of freight from the road transport of loads to the Cargo Autonomous Transporter-TAC is to be effected by means of credit in account of deposits held in banking institution or by another means of payment regulated by the Agency National Transport Terrestrial-ANTT.

§ 1º The account of deposits or the other means of payment is to be of entitlement to the TAC and identified in the transport knowledge.

§ 2º The contractor and the subcontractor of the road transport services, as well as the cossignatory and the owner of the cargo, are jointly and severally liable for the obligation laid down in the caput of this article, resguarded the right of return of these against the first.

§ 3º For the purposes of this article, we have equated to the TAC the Cargas-ETC Road Transport Company that owns, in its fleet, up to 3 (three) vehicles registered in the National Highway Transporters Registry of Cargas-RNTRC and the Cargo Transport Cooperatives.

§ 4º The Transport Cooperatives of Cargas are expected to pay their cooperates in the form of the caput of this article.

§ 5º The record of the moves of the deposit account or the means of payment of which it treats the caput of this article will serve as a TAC yield voucher.

§ 6º It is vetted the payment of freight by any other means or form divers from the predicted in the caput of this article or in its regulation. "

Art. 129. (VETADO).

Art. 130. (VETADO).

Art. 131. It is the Union authorised to grant extraordinary grant to the independent sugarcane growers in the North-East region regarding crop 2009/2010.

§ 1º The Ministries of Agriculture, Livestock and Supply and of the Farm will establish, in joint act, the operational conditions for implementation, execution, payment, control and surveillance of the grant provided for in the caput of this article, and shall observe that:

I-the grant will be awarded to the producers, directly or through their cooperatives, depending on the amount of sugarcane effectively sold to the mills of sugar and alcohol from the Northeast region, excluding the own production of the agroindustrial units, as well as the production of the respective partners or shareholders;

II-the grant will be of R$ 5.00 (five reais) per tonne of sugar cane and limited to 10,000 (ten thousand) tons per producer on the whole vintage 2009/2010;

III-the payment will be carried out in 2010 and 2011, regarding the production of the 2009/2010 crop effectively delivered from 1º August 2009, observed the limits set forth in the incisos I and II of this paragraph.

§ 2º The costs arising from the subsidy provided for in this article will be borne by the action corresponding to the Warranty and Sustainment of Prices in the Marketing of Agroraneous Products, the Budget of the Official Credit Operations, under the coordination of the Ministry of Finance.

Art. 132. The payment of the grant is to be carried out directly to the producers, upon presentation of the tax note to the National Company of Supply-CONAB, proving the sale of the sugar cane to the agroindustrial units of the Northeast region.

Art. 133. (VETADO).

Art. 134. (VETADO).

Art. 135. (VETADOI).

Art. 136. The Executive Power will be able to nominate representatives of the federal public administration to participate in collegiate bodies of private, non-profit legal person designated to receive resources from foreign governments in due of negotiated agreements for the solution of controversies within the framework of the World Trade Organization-WTO.

§ 1º The private law legal person referred to in the caput of this article shall, in addition to fulfilling other requirements set out in civil law, have a board of directors, tax advice and a board, defined in the terms of the statute, secured the participation of representatives of the federal public administration on these boards.

§ 2º The representatives of the federal public administration on the board of directors and the tax council of the entity referred to in the caput of this article will be indicated by means of act of the Executive Power and subsequently appointed in the terms of the statute.

§ 3º It is vetted the perception of remuneration or of allowance, to any title, by the representatives of the federal public administration on the grounds of participation in the private law legal person mentioned in the caput of this article.

Art. 137. The art. 30 of the Provisional Measure No. 2.158-35, of August 24, 2001, passes the vigour with the following essay:

"Art. 30 .........................................................................

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

§ 4º From the year-calendar year 2011:

I-the right to effectue the option by the competence of which it treats § 1º can only be exercised in the month of January; and

II-the right to change the adopted scheme in the form of the inciso I, in the course of the calendar year, is restricted to cases where high exchange rate oscillation.

§ 5º It is considered high oscillation of the exchange rate, for the effect of application of the inciso II of § 4º, that higher than the percentage determined by the Executive Power.

§ 6º A option or its change, effected in the form of § 4º, is to be communicated to the Registry of the Brazilian Revenue Officer:

I-in the month of January each year-calendar, in the case of the inciso I do § 4º; or

II-in the month subsequent to that of its occurrence, in the case of inciso II of § 4º.

§ 7º The Registry of the Brazilian Internal Revenue Officer shall discipline the provisions of § 6º. " (NR)

Art. 138. The arts. 3º, 7º and 8º and Annexes III to IX of Law No. 11,775 of September 17, 2008, they go on to invigorate with the following essay:

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

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

§ 2º It is authorized for the borrowers of operations of which it treats the caput of this article and who possess interest parcels defaulted from years prior to 2010, including for those with debtor balances enrolled or liable for enrollment in the Union-DAU Active Debt:

I-the payment of the interest installments with maturity in 2010 effected until the date of the respective maturity, considered the additional deadlines granted by the National Monetary Council-CMN, entitled to the conditions and contractual bonuses of addedness;

................................................................................... " (NR)

"Art. 7º .........................................................................

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

§ 6º (VETADO). "

"Art. 8º It is authorized to adopt the following measures of stimulus to the settlement or renegotiation of debts originating from rural credit operations entered in the DAU or that come into being included until October 31, 2010:

I-grant of discounts, as per the constant framework of Annex IX of this Act, for the settlement of the debt by November 30, 2010, and shall focus the percentage discount on the sum of the balances debtor by borrower on the date of the renegotiation, observed the provisions of Paragraph 10 of this article, and then be applied the respective fixed value discount by debtor balance strip;

II-permission of the renegotiation of the total of the debtor balances of the operations until November 30, 2010, keeping them at the DAU, observed the following conditions:

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

§ 3º Stay suspended until November 30, 2010 the tax runs and the respective procedural deadlines, the object of which is the rural credit collection of which it treats this article.

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

§ 5º The limitation period of the rural credit debts of which it treats this article shall be suspended from the date of publication of this Act until November 30, 2010.

................................................................................... " (NR)

CHAPTER VII

FINAL PROVISIONS

Art. 139. This Act comes into force:

I-on the date of its publication, producing effects:

a) from the regulation and until December 31, 2011, in relation to the provisions of the arts. 6º to 14;

b) as of 1º January 2010, in relation to the provisions of the arts. 15 a 17;

c) as of 1º April 2010, in relation to the arts. 28 and 59; and

d) as of December 16, 2009, in relation to the remaining devices;

II-in 1º of january 2010, producing effects from 1º April 2010, in relation to the provisions of the arts. 48 a 58.

Art. 140. They are repealed:

I-as of 1º April 2010:

a) the Law No. 7,944 of December 20, 1989;

b) the art. 2º of Law No. 8,003 of March 14, 1990;

c) the art. 112 of Law No. 8,981 of January 20, 1995; and

d) the Law No. 10,829 of December 23, 2003;

II-a departing from the publication of this Law:

a) the single paragraph of the art. 74 of Law No. 5,025 of June 10, 1966;

b) the art. 2º of Law No. 6,704 of October 26, 1979;

c) the Decree-Law No. 423 of January 21, 1969;

d) o § 2º of the art. 288 of Law No. 9,503, of September 23, 1997-Brazilian Transit Code; and

e) the art. 15 of Law No. 12,189, of January 12, 2010.

Brasilia, June 11, 2010; 189º of Independence and 122º of the Republic.

LUIZ INACIO LULA DA SILVA

Luiz Paulo Teles Ferreira Barreto

Guido Mantega

Miguel Jorge

Paulo Bernardo Silva

Luis Inacio Lucena Adams

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