Rule · CVM · 11 Jan 1990
CVM Instruction No. 112 amends Article 2 of Instruction No. 110 to mandate that the Securities Market Supervision Tax be paid via the Federal Revenue Collection Single Document (DARF), completed in duplicate. This requirement aligns with the provisions of Law No. 7,940 of December 20, 1989, and the instruction becomes effective upon its publication in the Official Gazette of the Union.
CVM INSTRUCTION NO. 112, OF JANUARY 11, 1990.
Provides for the collection of the Supervision Tax on Securities and Financial Instruments established by Law No. 7,940, of December 20, 1989, amending the provisions of Article 2 of CVM Instruction No. 110, of December 28, 1989.
THE PRESIDENT OF THE SECURITIES AND EXCHANGE COMMISSION makes public that the Collegiate Body, in a session held on this date, and based on the provisions of LAW NO. 7,940, of December 20, 1989,
HAS DECIDED:
Art. 1. Article 2 of CVM INSTRUCTION NO. 110, of December 28, 1989, shall be in effect with the following wording:
"Art. 2. The Supervision Tax shall be paid through the Federal Revenue Collection Single Document - DARF, to be filled out in 2 (two) copies, in accordance with the guidance contained in the Annex to this Instruction."
Art. 2. This Instruction enters into force on the date of its publication in the Official Gazette of the Union.
Signed original by
MARTIN WIMMER
President
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“revokes CVM Instruction No. 112, of January 11, 1990”
“amending the provisions of Article 2 of CVM Instruction No. 110, of December 28, 1989.”
“based on the provisions of LAW NO. 7,940, of December 20, 1989”
Amended 1 time · last 2005-06-24
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