Rule · CVM · 30 Oct 1990
This revoked instruction mandates that companies benefiting from tax incentive resources pay an annual fee to the stock exchange where their securities are traded. The fee is calculated based on the updated paid-in capital declared on December 31 of the preceding year, converted using the Reference Value (MVR) in effect at the time of capital approval. The specific fee amounts are determined by a table correlating reference value ranges to fixed monetary values. The regulation entered into force upon its publication in the Official Gazette of the Union.
CVM INSTRUCTION NO. 133, OF OCTOBER 30, 1990
Provides for the annual fees to be paid by companies benefiting from resources derived from tax incentives.
The PRESIDENT OF THE SECURITIES AND EXCHANGE COMMISSION makes public that the Collegiate Body, in a session held on 16.10.90, and based on the provisions of Article 1, item I, and Article 3, item I, letters “a” and “c” of Decree-Law No. 2,298, of November 21, 1986, and Article 16, § 4 of CVM Instruction No. 92, of December 8, 1988,
HAS RESOLVED:
Article 1. The company benefiting from resources derived from tax incentives shall pay an annual contribution to the Stock Exchange that admitted its securities for trading, in accordance with the annexed table.
Article 2. The calculation of the annual contribution due to the Stock Exchange by the company benefiting from tax incentives shall be based on the updated paid-in capital (paid-in capital and monetary correction), declared on December 31 of the immediately preceding fiscal year.
Article 3. For the purpose of calculating the contribution, the value referred to in Article 2 of this Instruction shall be converted by the Reference Value – MVR, in effect on the date of approval of the paid-in capital.
Article 4. This Instruction enters into force on the date of its publication in the Official Gazette of the Union.
Signed by
ARY OSWALDO MATTOS FILHO
President
CVM INSTRUCTION NO. 133, OF OCTOBER 30, 1990
2
ANNEX TO CVM INSTRUCTION 133, OF OCTOBER 30, 1990
ANNUITY TABLE
CAPITAL ANNUITY
In reference value In reference value
FROM TO
OBSERVATION: Reference Value established in the manner of Law No. 6,205, of April 20, 1975
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“revoking CVM Instruction No. 133, of October 30, 1990.”
“and Article 16, § 4 of CVM Instruction No. 92, of December 8, 1988”
“based on the provisions of Article 1, item I, and Article 3, item I, letters “a” and “c” of Decree-Law No. 2,298, of November 21, 1986”
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