Source: https://www.global-regulation.com/translation/brazil/2895163/provisional-measure-no.-1%252c991-15%252c-of-10-march-2000.html
Timestamp: 2019-11-19 07:51:21
Document Index: 47292157

Matched Legal Cases: ['art. 62', 'Art. 1', '§1', 'art. 22', 'Art. 2', 'Art. 3', '§1', 'art. 22', '§ 7', 'Art. 4', 'Art. 5', 'Art. 6', 'arts 4', 'Art. 3', '§1', 'art. 1', 'Art. 4', 'art. 4', 'Art. 5', 'Art. 7', 'art. 1', 'Art. 8', 'Art. 9', 'art. 24', 'Art. 10', 'art. 17', '§ 8', '§ 3', 'Art. 12', 'art. 11', 'art. 3', 'Art. 15', 'Art. 17', 'art. 13', 'art. 55', 'Art. 19', 'art. 2', 'Art. 21', 'art. 1', '§ 5', 'Art. 27', '§ 2', 'Art. 30', '§ 1', '§ 3', 'Art. 32', 'art. 4', 'Art. 33', 'arts 1', 'Art. 1', '§ 1', '§ 6', 'Art. 2', '§ 2', '§ 7', '§ 8', 'art. 14', 'Art. 6', 'Art. 12', '§ 1', '§ 4', 'Art. 34', 'art. 4', 'Art. 4', '§ 1', '§ 1', 'Art. 35', '§ 3', 'art. 1', 'Art. 36', 'Art. 37', 'Art. 38', 'Art. 39', 'art. 37', 'art. 37', 'Art. 40', 'Art. 41', 'Art. 42', 'art. 16', 'Art. 43', 'art. 6', 'art. 2', 'Art. 44', 'Art. 45', 'Art. 46', 'art. 12', 'art. 34', 'art. 43', 'Art. 47', 'art. 2', 'art. 9']

Machine Translation of "Provisional Measure No. 1,991-15, Of 10 March 2000" (Brazil)
Provisional Measure No. 1,991-15, Of 10 March 2000
Original Language Title: Medida Provisória nº 1.991-15, de 10 de Março de 2000
Provisional measure no. 1,991-15, of 10 March 2000.
Changes to legislation of the contributions to Social Security COFINS, for programmes of Social integration and formation of the wealth of the public server-PIS/PASEP and Income tax, and other matters.
The Vice-President of the REPUBLIC, the Office of the President of the REPUBLIC, using the allocation that gives the art. 62 of the Constitution, adopts the following provisional measure, with force of law: Art. 1 the rate of contribution to the Social integration programmes and training of the wealth of the public server-PIS/PASEP, due by the legal entities referred to in §1 of art. 22 of law No. 8212, of 24 July 1991, is reduced to 65 cents per 100 in relation to facts occurring generators from 1 February 1999.
Art. 2 The arts. 3, 4, 5 and 6 of law No. 9718 of November 27, 1998, goes into effect as follows:? Art. 3º .....................................................................................................................................
II-the reversals of provisions and credit recoveries downloaded as loss, which do not represent new ticket revenue, the positive result of the assessment of the value of equity investments and profits and dividends derived from investments valued at cost of acquisition, which have been switched as revenue;
? paragraph 6 in determining the calculation basis of contributions to the PIS/PASEP and COFINS, the legal entities referred to in §1 of art. 22 of law No. 8212, 1991, in addition to the exclusions and deductions referred to in the preceding paragraph, may exclude or deduct: (I) in the case of commercial banks, investment banks, development banks, economic boxes, credit, financing and investment, mortgage companies, brokers, securities dealers, leasing companies and credit unions: a) expenses incurred on financial intermediation operations;
II-in the case of private insurance companies, the value of the compensation for the losses incurred, efetivamante paid, deducted the amounts received as coinsurance and reinsurance, salvage and other reimbursements.
§ 7 The exclusions provided for in subparagraphs (III) and (IV) of the preceding subparagraph are restricted to income from financial investments provided by the guarantor assets of technical provisions, limited to the amount of the assets referred to these provisions?.
II-financial, regulation published by observed National Monetary Council.? (NR)
? Art. 4 contributions to Social Integration programmes and training of the wealth of the public server-PIS/PASEP and COFINS Social security financing caused by the oil refineries will be calculated, respectively, on the basis of the following rates: (I)-three integers and twenty hundredths by 115%, levied on gross revenues arising from sales of automotive gasoline and liquefied petroleum gas-LPG;
II-two integers and eight-tenths by 113%, levied on the gross revenue resulting from the sale of diesel oil;
III-65 cents per 103%, levied on gross revenues arising from the activities? (NR)
? Art. 5 contributions to the programmes of Social integration and formation of the wealth of the public server-PIS/PASEP and COFINS Social Security funding and due by the distributors of alcohol for fuel purposes shall be calculated, respectively, on the basis of the following rates: I-an integer and six tenths for 107%, levied on the gross revenue resulting from the sale of alcohol for fuel purposes even when added to gasoline;
II-65 cents per 103%, levied on gross revenues arising from the activities.
Sole paragraph. In the case of item I of the caput, regarding the sale of alcohol added to gasoline, the calculation basis is the amount resulting from the application of the percentage of mixture, set by law, about the value of the sale.? (NR)
? Art. 6 the provisions of the arts 4 and 5 of this Act applies, too, to processing units and condensate and natural gas and to importers of oil-based fuels? (NR)
Art. 3 §1 of art. 1 of law No. 9701, November 17 1998, goes into effect as follows:? (1) may not deduct any administrative expenditure? (NR)
Art. 4 the provisions of art. 4 of law No. 9718, 1998, in original version, applies only in relation to sales of automotive gasoline, diesel and liquefied petroleum gas-LPG.
Art. 5th The processing unit of condensate and natural gas and the importers of oil-derived fuels for gasoline sales, automotive diesel oil and LPG, which they do, are required to charge and collect, in condition of surrogate taxpayer contributions to the PIS/PASEP and COFINS payable by distributors and traders, retailer, observed the same standards applicable to oil refineries.
Art. 7 the CSLL rate, due by the legal entities referred to in art. 1st, is reduced to 8% in relation to facts occurring generators from January 1, 1999, without prejudice to the application of the provisions of the previous article.
Art. 8 The legal entities referred to in art. First, they have negative tax base and values added, temporarily, to net income, for the purpose of verification of the calculation basis of CSLL, corresponding to periods of investigation closed until 31 December 1998, may choose to carry, in their active, as credit with the same contribution compensable, the value equivalent to the sum of those 18% plots.
Art. 9 the withholding tax on income paid credited to affiliate, branch, subsidiary or affiliate of a legal entity domiciled in Brazil, not compensated by virtue of the beneficiary be resident in country framed the provisions of art. 24 of Act No. 9430, 1996, can be compensated with the tax due on the taxable income of the array, or affiliate in Brazil when the results of the subsidiary, branch, subsidiary or related company, containing the said income, are computed in determining the taxable income of the legal entity in Brazil.
Art. 10. art. 17 of law No. 9779, of 19 January 1999, goes into effect plus the following paragraphs: paragraph 1 the provisions of this article extends: I-to cases where the Declaration of constitutionality has been handed down by the Supreme Court, in extraordinary appeal;
(2) payment in the form of the caput of this article shall apply to the exação on the triggering event: I-occurred from the date of publication of the first judgment of the full Court of the Supreme Court, in the case of item I of the previous paragraph;
§ 8 applies the provisions of this article to the contributions collected by the National Social Security Institute-INSS.? (NR)
§ 3 the enjoyment of the benefit and the corresponding low of debt involved, assumes the administrative application leader of organ of the internal revenue service or the Attorney-General of the National Treasury responsible for its administration, accompanied by proof of payment or of the request for conversion into income.
Art. 12. Shall be suspended from April 1 until 31 December 1999, the implementation of law No. 9363, of 13 December 1996, which established the assumed credit in the tax on industrialized products-IPI, as reimbursement of contributions to the PIS/PASEP and COFINS Social Security, levied on the value of raw materials, intermediate products and packaging materials used in the manufacture of products intended for export.
I saw by Brazilian shipyards received in construction activities, maintenance, modernisation, conversion and repair of ships registered in the Special Register pre-registered or Brazilian-REB, established by law No. 9432, of 8 January 1997;
VII-goods transported freight between the Country and the outside world, by vessels registered in REB, contemplated in art. 11 of law No. 9432, 1997;
(2) The exemptions provided for in the caput and the preceding paragraph does not reach sales revenue: I-the company established in the free zone of Manaus, in the Western Amazon or free trade area;
III-industrial plant for industrialization of products intended for export, under art. 3 of law No. 8402, of 8 January 1992.
Art. 15. Cooperatives may, subject to the provisions of arts. 2 and 3 of law No. 9718 of November 27, 1998, exclude from the calculation basis of COFINS and PIS/PASEP: I-the values passed on to members, arising from the commercialization of product they delivered to the cooperative;
II-prominently will be counted, by the cooperative, and proven by skilled and reputable documentation, with the associated ID, the value of the operation, the kind of good or goods and quantities sold.
Art. 17. Apply to charities and charities for social assistance, for the purpose of payment of the contribution to the PIS/PASEP in the form of art. 13 and enjoyment of exemption of COFINS, the provisions of art. 55 of law No. 8212, of 24 July 1991.
Art. 19. art. 2 of law No. 9715, 1998, goes into effect with the following paragraph 6:? The paragraph 6 national treasure will contribute to retention PIS/PASEP, due on the value of transfers contemplated in subsection III.? (NR)
Art. 21. The profits, income and capital gains earned abroad are subject to the incidence of CSLL, observed the standards of universal taxation that treat the arts. 25 to 27 of law No. 9249, of 26 December 1995, arts. 15 to 17 of the Act No. 9430, 1996, and the art. 1 of law No. 9532 of 1997.
§ 5 in the case of acquisition or application by a resident in the country, with income earned originally in foreign currency, the tax calculation base is the positive difference, in United States dollars, between the value of the sale, liquidation or redemption and the cost of purchase of the goods or the right, converted to Real using the value of the dollar to purchase issued by the Central Bank of Brazil for the date of alienation , settlement or redemption, or, in the case of fixed-term or operation, on the date of the receipt of each parcel.
II-foreign currency kept in species, whose total disposals, in the calendar year, is equal to or less than the equivalent of $ 5000 from the United States.
Art. 27. Diplomatic missions and consular offices of permanent character, the permanent representations of international organs that Brazil join can, upon request, be compensated of IPI value on product purchased on the domestic market, intended for the maintenance, expansion or renovation of buildings of its use.
(1) in the case of diplomatic mission and consular Division, the provisions of this article shall apply only in the hypothesis in which the legislation of your country dispense, in relation to taxes imposed on the added value or retail sale, as appropriate, reciprocal treatment for missions or Brazilian offices, on a permanent basis in its territory.
(1) the provisions of this article shall not apply to foreign investment from that country tribute to income or a tribute at a rate lower than 20%, which will be subject to the same rules laid down for the resident or domiciled in the country.
§ 2 Is responsible for the length of the tax liabilities arising out of the operations provided for in this article the Futures Exchange and goods in charge of the registration of the foreign investment in the country.
Art. 30. From January 1, 2000, monetary variations of credit rights and obligations of the taxpayer, according to the exchange rate, will be considered, for the purposes of determining the basis for the calculation of income tax, social contribution on net income, the contribution for PIS/PASEP and COFINS, the determination of the profits of exploitation When the liquidation of the corresponding operation.
§ 1 the option of a legal entity may be considered monetary variations in determining the calculation basis of all taxes and contributions referred to in the caput of this article, in accordance with the accrual basis.
§ 3 In case of a change in the criteria and recognition of monetary variations, in subsequent calendar years, for the purpose of determining the basis for the calculation of taxes, contributions will be subject to rules issued by the internal revenue service.
Art. 32. Is extended until 31 May 2000, the deadline of which deals with the art. 4 of law No. 8,248, of 23 October 1991.
Art. 33. Get convalidados the arts 1, 2, 6 and 12 of Decree-Law No. 1593, of 21 December 1977, amended by law No. 9822, 23 August 1999, with the following changes:? Art. 1º the manufacture of cigarettes 2402.20.00 code from the Incidence of tax on industrialized products-TIPI, approved by Decree No. 2092, of 10 December 1996, will be exercised exclusively by the companies that, with appropriate industrial establishments remain special record on the internal revenue service of the Ministry of finance.
§ 1 The company cigarette manufacturers will still have to be in the form of society and with the minimum capital established by the Secretary of Federal revenue.
III-of legal persons of the legal entity controller referred to in item (I) as well as their respective directors, managers, administrators and attorneys.
paragraph 5 of the Act to refuse an application for special registration appeal to the Secretary of Federal Revenue, within 30 days, counting from the date that the taxpayer taking the rejection, being the final decision on the administrative level.
§ 6 the special registration may also be required of French industrialized or import other products, to be specified through the Secretary of Federal Revenue Act?. (NR)
? Art. 2 the special registration can be cancelled at any time by the licensor, if, after their grant, occur of the following facts: ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ..... § 2 in the case referred to in items I and II of the caput of this article, the company intimidated to regularize their tax situation or to submit clarifications and appropriate evidence within 10 days.
§ 7 the stock impounded in the form of the preceding paragraph may be released if, within 90 days, counted of the date of cancellation or of the lack of special registration, is established or granted registration, respectively.
§ 8 shall be destroyed in accordance with the provisions of art. 14 of this decree-law, the seized products that have not been released, in accordance with the preceding paragraph. (NR)
? Art. 6a. ...............................................................................................................................
Sole paragraph. In the case of national product, the package will contain, Furthermore, barcode, the standard established by the internal revenue service, and shall contain, at a minimum, brand information and the type of packing? (NR)
? Art. 12. Cigarettes intended for export may not be sold or exposed for sale in the country, being the manufacturer required to print, typographically, or label on the packaging of each pack or 20 units as well as in the packages and other wrappers containing, in visible characters, the number of the national register of the legal entity-CNPJ.
§ 1 the presentation of cigarettes intended for the countries of South America and Central America, including the Caribbean, must contain, without prejudice to the requirement that it is the caput, the expression? Only for export-prohibited the sale in Brazil?, admitted its replacement for saying exact correspondence with in another language.
(2) the provisions of the preceding paragraph also apply to packagings intended to sell for consumption or resale in vessels or aircraft in international traffic, including through ship's chandler.
§ 4 the provisions of this article shall not preclude the requirements regarding the control seal? (NR)
Art. 34. art. 4 of law No. 7,798, of 10 July 1989, goes into effect as follows:? Art. 4 products subject to schemes contemplated in this law shall pay the tax once only, subject to the provisions of § 1: ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... § 1 when industrialization der, the tax will be due on output of the product: I-establishing the industrialize; and II-establishment now applies, whether industrial or equated with industrial, that you can credit if the tax levied in accordance with the previous paragraph.
(3) Subject to the payment of tax, provided that the responsible retail store wholesaler to own or keep products unattended evidentiary documentation of their origin, or their der output? (NR).
Art. 35. § 3 of art. 1 of law No. 9532, of 10 December 1997, as amended by law No. 9959, 27 January 2000, shall take effect as follows: paragraph 3 will not be dedudíveis in the determination of taxable income and the calculation basis of the Social contribution on net income interest on the loans, paid or credited the subsidiary or affiliate regardless of the place of his residence, on value equivalent to the profits not provided by subsidiaries, domiciled abroad? (NR).
Art. 36. In the case of sale the company comercial exportadora, with the specific purpose of export, the establishment of industrial products falling within subheading 2402.20.00 reserve IPI table-TIPI jointly and severally with the company responds comercial exportadora for payment of taxes, contributions and their legal Extras, payable as a result of non-completion of the export.
Sole paragraph. The provisions of the main clause also applies to products intended for use or consumption in vessels or aircraft in international traffic, including through ship ´ 's chandler.
Art. 37. The industrial establishments of products classified in headings 2202 and 2203 of the TIPI are subject to equipment installation flow and conductivity Analyzer mediators, also of apparatus for the control, registration and recording of measured quantitative, in the manner, conditions and deadlines set by the internal revenue service.
(1) the internal revenue service can:
I-accredit by Covenant, specialized governmental agencies and national organizations representing the manufacturers of beverages, which will be responsible for hiring, supervision and approval of installation, calibration services, maintenance and repair of equipment;
Art. 38. The industrial plant of the drinks subject to taxation by the IPI scheme that treats the law nº 7798, 1989 must present, on magnetic media, within the time limits, models and conditions laid down by the internal revenue service: I-table summary of the records of the flow meter and conductivity Analyzer, from the date of entry into operation of the equipment;
Art. 39. Every calculation of tax, fines may be imposed as follows: (I)-50% of the commercial value of the goods produced, not less than 10,000 .00 R$ (10000): a) If, from the tenth day subsequent to deadline for the entry into operation of the system, the equipment referred to in art. 37 have not been installed on the grounds of preventing created by the taxpayer; and (b)) if the taxpayer fails to comply with any of the conditions referred to in paragraph 2 of art. 37;
II-worth 10,000 .00 R$ (10000), decumprimento to article before.
Art. 40. Are the industrial commercial establishments establishment wholesalers who purchase of foreign origin products importing establishments classified in headings 3303 to 3307 of the TIPI.
Art. 41. The internal revenue service may establish ancillary obligations for legal entities opt for Integrated System of payment of taxes and contributions of micro-enterprises and small enterprises-Simple, since by law No. 9317, from 1996, which carry out transactions involving the import of foreign products.
Art. 42. The maximum reduction of the adjusted net income, as provided for in art. 16 of law No. 9065, of 20 June 1995, does not apply to the result arising from the exploitation of rural activity, regarding the compensation of negative tax base CSLL.
Art. 43. Are reduced to zero rates of contribution to the PIS/PASEP and COFINS on the gross revenue from the sale of: (I)-automotive gasoline, diesel and LPG, earned by distributors and retail merchants;
II-alcohol fuel purposes, earned by traders retailers.
Sole paragraph. The provisions of this article apply to chances of selling imported goods, which are subject to the provisions of art. 6th 9718, 1998, with the assigned essay by art. 2 of this provisional measure.
Art. 44. The companies manufacturers and importers of vehicles classified in heading 8432, 8433, 8701, 8703, and 8711, and subheadings 8704.2 and 8704.3, the TIPI for sales that they do, are required to charge and collect, in condition of substitutes, the taxpayer contribution to the PIS/PASEP and COFINS payable by traders retailers.
Art. 45. Are convalidados the acts performed on the basis of provisional measure no. 1,991-14, of 11 February 2000.
Art. 46. This provisional measure shall enter into force on the date of its publication, effect: I-from April 1, 2000, relating to amendment of art. 12 of Decree-Law No. 1593, of 1977, and the provisions of art. 34 of this provisional measure;
II-as regards new wording of arts. 4 to 6 of law No. 9718, of 1998, and to art. 43 of this provisional measure, in relation to facts occurring generators from July 1, 2000, the date on which cease the effects of standards in the arts. 4 to 6 of law No. 9718, 1998, in his original essay, and the arts. 4 and 5 of this provisional measure.
Art. 47. Are hereby repealed: (I)-from September 28 1999, item II of art. 2 of law No. 9715, of 25 November 1998;
IV-from the date of publication of this provisional measure, title XI and? the? of item XII of the art. 9 of law No. 9317, of 5 December 1996.
Brasília, 10 March 2000; 179 of independence and 112 of the Republic.
Marco antÔnio de oliveira maciel Amaury William Marcus Vinícius Pratini de Moraes Bier Waldeck Ornélas
2000 Provisional Measure No. 1,991-17, Of 11 May 2000
2000 Provisional Measure No. 2,037-19, Of 28 June 2000
2001 Provisional Measure No. 2,113-27, Of 26 January 2001
2000 Provisional Measure No. 2,037-25, Of 21 December 2000
2000 Provisional Measure No. 2,037-21, Of 25 August 2000