G/ADP/N/1/BRA/3/Suppl.4  
G/SCM/N/1/BRA/2/Suppl.11  
G/SG/N/1/BRA/3/Suppl.2  
 
18 September 2014  
(14-5229)  Page: 1/2  
Committee on Anti-Dumping Practices 
Committee on Subsidies and Countervailing Measures Committee on Safeguards
 Original: English  
 
NOTIFICATIONS OF LAWS AND REGULATIONS UNDER 
ARTICLES 18.5, 32.6 AND 12.6 OF THE AGREEMENTS 
BRAZIL 
Supplement 
The following communication, dated 22 August 2014, is being circulated at the request of the 
Delegation of Brazil.  
_______________ 
  
LAW No. 12.995, DATED JUNE 18th, 2014 
(PUBLISHED in the Official Gazette of June 20th, 2014) 
 
 Extends the period provided for allocation of resources 
to Fiscal Investment Funds; changes the federal tax 
legislation; changes Law No. 8.167, dated January 16th, 1991, Law No. 10.865, dated April 30th, 2004, 
Law No. 12.350, dated December 20th, 2010, Law 
No. 12.546, dated December 14th, 2011, Law No. 12.859, dated September 10th, 2013, Law 
No. 9.818, dated August 23rd, 1999, Law No. 11.281, 
dated February 20th, 2006, Law No. 12.649, dated May 17th, 2012, Law No. 12.402, dated May 2nd, 2011, Law No. 11.442, dated January 5th, 
2007, Law No. 9.718, dated November 27th, 1998, 
Law No. 12.865, dated October 9th, 2013, Law No. 12.599, dated March 23rd, 2012, Law No. 11.941, 
dated May 27th, 2009, and Law No. 12.249, 
dated June 11th, 2010; changes the Provisory Act No. 2.158-35, dated August 24th, 2001, and the 
Provisory Act No. 2.199-14, dated August 24th, 2001; 
revokes provisions of the Decree-Law No. 1.437, dated December 17th, 1975, e of Law No. 11.196, dated November 21st, 2005, Law 4.502, dated 
November 30th, 1964, Law No. 11.488, dated 
June 15th, 2007, and Law No. 10.833, dated December 29th, 2003; and sets forth other provisions. 
 
THE PRESIDENT OF THE REPUBLIC  I inform that the National Congress decrees and I sanction 
the following Law: 
 
………………………………  
Article 17. The use of electronic means will be admitted to the procedures regarding trade 
remedies investigations as set forth in regulations of the Secretariat of Foreign Trade (Secretaria 
de Comércio Exterior - SECEX) of the Ministry  of Development, Industry and Foreign Trade G/ADP/N/1/BRA/3/Suppl.4 • G/SCM/N/1/BRA/2/Suppl.11 • G/SG/N/1/BRA/3/Suppl.2 
 
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  (Ministério do Desenvolvimento, Indústria e Comérc io Exterior – MDIC), and all procedural acts 
shall be digitally signed with the use of digital certificate issued under the Brazilian Public Key 
Infrastructure (Infraestrutura de Chaves Públicas Brasileira - ICP-Brazil). 
Sole Paragraph. For purposes of participation by electronic means in the procedures 
referred to in the chapeau, national and foreign parties shall follow the requirements for the 
acquisition of the aforementioned digital certificate established in the normative acts issued by the 
National Institute of Information Technology. 
Article 18. For purposes of investigations carried out under the terms of the Agreements 
governing the provisions of articles VI, XVI and XIX of GATT, approved by Decree No. 1.355, dated 
December 30th, 1994, may be included in the file documents prepared in the official languages of 
the World Trade Organization - WTO, and in the case of documents prepared in foreign languages for which there is no public translator in Brazil, Portuguese translations prepared by the official representation in Brazil of the exporter origin  will be accepted if accompanied by official 
communication confirming the authorship of the translation. 
Article 19. For purposes of investigations carried  out under the terms of the Agreements governing 
the provisions of articles VI, XVI and XIX of GATT, approved by Decree No. 1,355, dated December 30th, 1994, it is assumed that interested parties have knowledge of printed documents 
sent by Decom five (5) days after the postage or transmission date, in the case of national parties, 
and ten (10) days, in the case of foreign parties, and in the case of electronic administrative processes, it is assumed that interested parties have knowledge of documents transmitted electronically three (3) days after the transmission date. 
 
………………………………  
Article 26. This Law enters in force on the date of its publication. 
 
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Brasília, June 18th, 2014; 193rd of the Independency e 126th of the Republic. 
 DILMA ROUSSEFF  
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