Lei nº 11.941, de 27 de maio de 2009 (Law No. 11,941 of 27 May 2009 (amends federal tax legislation on installment payments and remission of debts; Art. 61 empowers BCB/CMN on accounting standards))

English translation of the Portuguese text from planalto.gov.br (the Portuguese text is the official one). Retrieved 2026-10-26.

Presidency of the Republic

Civil House

Deputy Office for Legal Affairs

LAW No. 11,941, OF MAY 27, 2009.

Veto Message

Conversion of Provisional Measure No. 449, of 2008

(See Provisional Measure No. 651, of 2014)

Amends federal tax legislation regarding the ordinary installment payment of tax debts; grants remission in the cases it specifies; establishes a transitional tax regime, amending Decree No. 70,235, of March 6, 1972, Laws No. 8,212, of July 24, 1991, 8,213, of July 24, 1991, 8,218, of August 29, 1991, 9,249, of December 26, 1995, 9,430, of December 27, 1996, 9,469, of July 10, 1997, 9,532, of December 10, 1997, 10,426, of April 24, 2002, 10,480, of July 2, 2002, 10,522, of July 19, 2002, 10,887, of June 18, 2004, and 6,404, of December 15, 1976, Decree-Law No. 1,598, of December 26, 1977, and Laws No. 8,981, of January 20, 1995, 10,925, of July 23, 2004, 10,637, of December 30, 2002, 10,833, of December 29, 2003, 11,116, of May 18, 2005, 11,732, of June 30, 2008, 10,260, of July 12, 2001, 9,873, of November 23, 1999, 11,171, of September 2, 2005, 11,345, of September 14, 2006; extends the term of Law No. 8,989, of February 24, 1995; repeals provisions of Laws No. 8,383, of December 30, 1991, and 8,620, of January 5, 1993, of Decree-Law No. 73, of November 21, 1966, of Laws No. 10,190, of February 14, 2001, 9,718, of November 27, 1998, and 6,938, of August 31, 1981, 9,964, of April 10, 2000, and, as of the installation of the Administrative Council of Tax Appeals, Decrees No. 83,304, of March 28, 1979, and 89,892, of July 2, 1984, and art. 112 of Law No. 11,196, of November 21, 2005; and provides other measures.

THE PRESIDENT OF THE REPUBLIC I make known that the National Congress decrees and I sanction the following Law:

CHAPTER I ON INSTALLMENT PAYMENTS

Section I On the Installment Payment or Payment of Debts

Art. 1 Debts administered by the Secretariat of the Federal Revenue of Brazil and debts owed to the Attorney General's Office of the National Treasury, including the remaining balance of debts consolidated in the Tax Recovery Program – REFIS, dealt with in Law No. 9,964, of April 10, 2000, in the Special Installment Payment – PAES, dealt with in Law No. 10,684, of May 30, 2003, in the Exceptional Installment Payment – PAEX, dealt with in Provisional Measure No. 303, of June 29, 2006, in the installment payment provided for in art. 38 of Law No. 8,212, of July 24, 1991, and in the installment payment provided for in art. 10 of Law No. 10,522, of July 19, 2002, may be paid or paid in installments, in up to 180 (one hundred and eighty) months, under the conditions of this Law, even if they have been excluded from the respective programs and installment payments, as well as debts arising from the improper use of credits of the Tax on Industrialized Products – IPI originating from the acquisition of raw materials, packaging material and intermediate products listed in the Incidence Table of the Tax on Industrialized Products – TIPI, approved by Decree No. 6,006, of December 28, 2006, with a 0 (zero) rate or as non-taxed. (See Law No. 12,865, of 2013)

(See Law No. 12,996, of 2014)

(See Law No. 13,043, of 2014)

§ 1 The provisions of this article apply to credits constituted or not, enrolled or not in the Active Debt of the Union, even in the phase of a tax execution already filed, including those that were improperly used in the calculation of the IPI referred to in the caput

of this article.

§ 2 For the purposes of the provisions of the caput of this article, debts due until November 30, 2008, of individuals or legal entities, consolidated by the taxpayer, with suspended or not suspended enforceability, enrolled or not in active debt, considered individually, even in the phase of a tax execution already filed, or that have been the subject of a previous installment payment, not fully settled, even if canceled for lack of payment, may be paid or paid in installments, thus considered:

I – debts enrolled in the Active Debt of the Union, within the scope of the Attorney General's Office of the National Treasury;

II – debts related to the improper use of IPI credit referred to in the

caput

of this article;

III – debts arising from the social contributions provided for in letters a, b and c of the sole paragraph of art. 11 of Law No. 8,212, of July 24, 1991, contributions instituted as a substitute and contributions owed to third parties, understood as other entities and funds, administered by the Secretariat of the Federal Revenue of Brazil; and

IV – the other debts administered by the Secretariat of the Federal Revenue of Brazil.

§ 3 Observing the provisions of art. 3 of this Law and the requirements and conditions established in a joint act of the Attorney General of the National Treasury and the Secretary of the Federal Revenue of Brazil, to be issued within 60 (sixty) days from the date of publication of this Law, debts that were not the subject of previous installment payments referred to in this article may be paid or paid in installments as follows:

I – paid in full, with a reduction of 100% (one hundred percent) of late payment and ex officio fines, 40% (forty percent) of isolated fines, 45% (forty-five percent) of late payment interest and 100% (one hundred percent) on the value of the legal charge;

II – paid in installments in up to 30 (thirty) monthly installments, with a reduction of 90% (ninety percent) of late payment and ex officio fines, 35% (thirty-five percent) of isolated fines, 40% (forty percent) of late payment interest and 100% (one hundred percent) on the value of the legal charge;

III – paid in installments in up to 60 (sixty) monthly installments, with a reduction of 80% (eighty percent) of late payment and ex officio fines, 30% (thirty percent) of isolated fines, 35% (thirty-five percent) of late payment interest and 100% (one hundred percent) on the value of the legal charge;

IV – installment payment in up to 120 (one hundred and twenty) monthly installments, with a reduction of 70% (seventy percent) of the late-payment and ex-officio fines, 25% (twenty-five percent) of the isolated fines, 30% (thirty percent) of the late-payment interest and 100% (one hundred percent) of the amount of the legal charge; or

V – installment payment in up to 180 (one hundred and eighty) monthly installments, with a reduction of 60% (sixty percent) of the late-payment and ex-officio fines, 20% (twenty percent) of the isolated fines, 25% (twenty-five percent) of the late-payment interest and 100% (one hundred percent) of the amount of the legal charge.

§ 4 The application for installment payment covers the debts dealt with in this article, included at the option of the opting party, within the scope of each of the bodies.

§ 5

(VETOED)

§ 6 Subject to the provisions of art. 3 of this Law, the debt subject to the installment payment shall be consolidated on the date of its application and shall be divided by the number of installments indicated by the taxpayer, under the terms of §§ 2 and 5 of this article, and each monthly installment may not be less than:

I – R$ 50.00 (fifty reais), in the case of an individual; and

II – R$ 100.00 (one hundred reais), in the case of a legal entity.

§ 7 Companies that opt for the payment or installment payment of the debts under the terms of this article may settle the amounts corresponding to fines, whether late-payment or ex-officio, and to late-payment interest, including those relating to debts registered as active debt, with the use of their own tax loss and negative calculation basis of the social contribution on net profit.

§ 8 In the event of § 7 of this article, the amount to be used shall be determined by applying to the amount of the tax loss and the negative calculation basis the rates of 25% (twenty-five percent) and 9% (nine percent), respectively.

§ 9 The

maintenance in open status of 3 (three) installments, consecutive or not,

or of one installment, with all the others paid, shall entail, after communication to the taxpayer, the immediate termination of the installment payment and, as the

case may be, the continuation of collection.

§ 10. Installments paid with up to 30 (thirty) days of delay shall not constitute default for the purposes provided for in § 9 of this article.

§ 11. The legal entity opting for the installment payment provided for in this article must indicate in detail, in the respective installment payment application, which debts are to be included therein.

§ 12. Taxpayers who have opted for the installment payment plans provided for in arts. 1 to 3 of Provisional Measure No. 449, of 3 December 2008, may opt, in the form of regulations, for the reinstallment of the respective debts according to the rules provided for in this article until the last business day of the 6th (sixth) month following the publication of this Law.

(See Law No. 12,865, of 2013)

(See Law No. 12,996, of 2014)

§ 13. The debts of the Contribution for the Financing of Social Security – COFINS of civil societies providing professional services relating to the exercise of a legally regulated profession to which Decree-Law No. 2,397, of 21 December 1987, revoked by Law No. 9,430, of 27 December 1996, referred, may be paid in installments under the terms and conditions of this Law.

§ 14. In the event of termination of the installment payment with the cancellation of the benefits granted:

I – the original amount of the debt shall be calculated, with the incidence of legal additions, up to the date of termination;

II – the installments paid, with legal additions up to the date of termination, shall be deducted from the amount referred to in item I of this paragraph.

§ 15. The individual held responsible for the non-payment or non-collection of taxes owed by the legal entity may carry out, under the same terms and conditions provided for in this Law, in relation to all or a determined part of the debts:

I – payment;

II – installment payment, provided that with the consent of the legal entity, under the terms to be defined in regulations.

§ 16. In the event of item II of § 15 of this article:

I – the individual who requests the installment payment shall become jointly and severally liable, together with the legal entity, in relation to the installment debt;

II – the enforceability of the tax credit is suspended, applying the provisions of art. 125 combined with item IV of the sole paragraph of art. 174, both of Law No. 5,172, of 25 October 1966 – National Tax Code;

III – the judgment at the administrative level is suspended.

§ 17. In the event of termination of the installment payment provided for in item II of § 15 of this article, the legal entity shall be notified to pay the remaining balance calculated in the form of § 14 of this article.

Section II

On the Payment or Installment Payment of Debts Arising from Improper Use of IPI Credits, Ordinary Installment Payment Plans and the Refis, Paes and Paex Programs

Art. 2 In the case of debts arising from the improper use of credits of the Tax on Industrialized Products – IPI originating from the acquisition of raw materials, packaging materials and intermediate products listed in the Table of Incidence of the Tax on Industrialized Products – TIPI, approved by Decree No. 6,006, of 28 December 2006, with zero-rate incidence or as non-taxed: (See Law No. 12,865, of 2013)

(See Law No. 13,043, of 2014)

I – the minimum amount of each installment may not be less than R$ 2,000.00 (two thousand reais);

II – the legal entity is not obliged to consolidate all existing debts arising from the improper use of credits of the Tax on Industrialized Products – IPI originating from the acquisition of raw materials, packaging materials and intermediate products listed in the Table of Incidence of the Tax on Industrialized Products – TIPI in this installment payment, and must indicate, at the time of the application, which debts are to be included in it.

Art. 3 In the case of debts that have been the subject of the Tax Recovery Program – REFIS, addressed by Law No. 9,964 of 10 April 2000, the Special Installment Plan – PAES, addressed by Law No. 10,684 of 30 May 2003, the Exceptional Installment Plan – PAEX, addressed by Provisional Measure No. 303 of 29 June 2006, the installment plan provided for in art. 38 of Law No. 8,212 of 24 July 1991, and the installment plan provided for in art. 10 of Law No. 10,522 of 19 July 2002, the following shall be observed: (See Law No. 12,865 of 2013)

(See Law No. 13,043 of 2014)

I – the amounts corresponding to the credit originally confessed and their respective legal additions shall be reestablished as of the date of the request for the new installment plan, in accordance with the legislation applicable in each case, consolidated at the time of the previous installment plan;

II – once the installments paid have been computed, updated by the criteria applied to the debts, up to the date of the request for the new installment plan, payment or installment payment of the remaining balance may be settled by the taxpayer in the manner and under the conditions provided for in this article; and

III – the option for payment or installment payment addressed in this article shall entail compulsory and definitive withdrawal from REFIS, PAES, PAEX and the installment plans provided for in art. 38 of Law No. 8,212 of 24 July 1991, and in art. 10 of Law No. 10,522 of 19 July 2002

§ 1 With respect to the debts provided for in this article:

I – the minimum installment of the installment plan shall be observed as the equivalent of 85% (eighty-five percent) of the value of the last installment due in the month prior to the issuance of Provisional Measure No. 449 of 3 December 2008;

II – in the case of debts under the Tax Recovery Program – REFIS, the minimum installment of the installment plan shall be observed as the equivalent of 85% (eighty-five percent) of the average of the last 12 (twelve) installments due under the Program before the issuance of Provisional Measure No. 449 of 3 December 2008;

III – if there has been exclusion or termination of the Tax Recovery Program – REFIS in a period shorter than 12 (twelve) months, the minimum installment of the installment plan shall be observed as the equivalent of 85% (eighty-five percent) of the average of the installments due under the Program before the issuance of Provisional Measure No. 449 of 3 December 2008;

IV – (VETOED)

V – in the event that the taxpayer's debts have been the subject of re-installment under the Refis, Paes or Paex, for the application of the rules provided for in this Law, the first of those installment plans in which the debts were included shall be taken into account.

§ 2 The following reductions shall be observed for the debts provided for in this article:

I – debts previously included in Refis shall have a reduction of 40% (forty percent) of the late-payment and ex officio penalties, 40% (forty percent) of the isolated penalties, 25% (twenty-five percent) of the late-payment interest and 100% (one hundred percent) of the amount of the legal charge;

II – debts previously included in Paes shall have a reduction of 70% (seventy percent) of the late-payment and ex officio penalties, 40% (forty percent) of the isolated penalties, 30% (thirty percent) of the late-payment interest and 100% (one hundred percent) of the amount of the legal charge;

III – debts previously included in Paex shall have a reduction of 80% (eighty percent) of the late-payment and ex officio penalties, 40% (forty percent) of the isolated penalties, 35% (thirty-five percent) of the late-payment interest and 100% (one hundred percent) of the amount of the legal charge; and

IV – debts previously included in the installment plan provided for in art. 38 of Law No. 8,212 of 24 July 1991, and the installment plan provided for in art. 10 of Law No. 10,522 of 19 July 2002, shall have a reduction of 100% (one hundred percent) of the late-payment and ex officio penalties, 40% (forty percent) of the isolated penalties, 40% (forty percent) of the late-payment interest and 100% (one hundred percent) of the amount of the legal charge.

Section III

Provisions Common to the Installment Plans

Art. 4 The provisions of § 1 of art. 3 of Law No. 9,964 of 10 April 2000, of § 2 of art. 14-A of Law No. 10,522 of 19 July 2002, and of § 10 of art. 1 of Law No. 10,684 of 30 May 2003 shall not apply to the installment plans addressed in this Law.

(See Law No. 12,865 of 2013)

(See Law No. 13,043 of 2014)

Sole paragraph. The portion equivalent to the reduction in the amount of penalties, interest and legal charge resulting from the provisions of arts. 1, 2 and 3 of this Law shall not be computed in the calculation of the taxable base of Income Tax, Social Contribution on Net Profit, the PIS/PASEP Contribution and the Contribution for Social Security Financing – COFINS.

Art. 5 The option for the installment plans addressed in this Law entails irrevocable and unretractable confession of the debts in the name of the taxable person in the capacity of taxpayer or person liable and indicated by such person to compose the said installment plans, constitutes extrajudicial confession under the terms of arts. 348, 353 and 354 of Law No. 5,869 of 11 January 1973 – Code of Civil Procedure, and conditions the taxable person to full and unretractable acceptance of all the conditions established in this Law. (See Law No. 12,865 of 2013)

(See Law No. 13,043 of 2014)

Art. 6 The taxable person who has an ongoing judicial action, in which such person requests the reestablishment of their option or their re-inclusion in other installment plans, must, as a condition to avail themselves of the prerogatives of arts. 1, 2 and 3 of this Law, withdraw from the respective judicial action and waive any claim of right on which the said action is based, filing a request for termination of the proceeding with resolution on the merits, under the terms of

item V of the caput of art. 269 of Law No. 5,869 of 11 January 1973 – Code of Civil Procedure, within 30 (thirty) days after the date of notice of the grant of the installment request.

(See Law No. 12,865 of 2013)

(See Law No. 13,043 of 2014)

§ 1 The attorney's fees are waived due to the termination of the action in the manner of this article.

§ 2 For the purposes of this article, the remaining balance shall be calculated in accordance with the rules established in art. 3 of this Law, adopting confessed amounts and their respective additions due on the date of the option of the respective installment plan.

Art. 7 The option for payment in full or for the installment plans of debts referred to in this Law must be made by the last business day of the 6th (sixth) month following the publication of this Law. (See Law No. 12,865, of 2013)

(See Law No. 12,865, of 2013)

(See Law No. 12,996, of 2014)

(See Law No. 13,043, of 2014)

§ 1 Persons who remain active in the installment plan referred to in art. 1 of this Law may amortize their outstanding balance with the reductions referred to in item I of § 3 of art. 1 of this Law, by anticipating the payment of installments.

§ 2 The amount of each amortization referred to in § 1 of this article must be equivalent to at least the value of 12 (twelve) installments.

§ 3 The amortization referred to in § 1 of this article shall imply a proportional reduction in the number of future installments.

Art. 8 The inclusion of debts in the installment plans referred to in this Law does not imply novation of the debt. (See Law No. 12,865, of 2013)

(See Law No. 13,043, of 2014)

Art. 9 The reductions provided for in arts. 1, 2 and 3 of this Law are not cumulative with others provided for by law and shall be applied only in relation to the outstanding balances of the debts.

(See Law No. 12,865, of 2013)

(See Law No. 13,043, of 2014)

Sole paragraph. In the event of a prior grant of reduction of penalty, of late payment and ex officio, of late payment interest or of legal charges at percentages different from those established in arts. 1, 2 and 3 of this Law, the percentages referred to therein shall prevail, applied to the respective original amounts.

Art. 10. Existing deposits linked to the debts to be paid or paid in installments under the terms of this Law shall be automatically converted into revenue of the Union, applying the reductions for payment in full or installment plan to the remaining balance.

Art. 10. Existing deposits linked to the debts to be paid or paid in installments under the terms of this Law shall be automatically converted into revenue of the Union, after applying the reductions for payment in full or installment plan. (Wording given by Law No. 12,024, of 2009)

(See Law No. 12,865, of 2013)

(See Law No. 13,043, of 2014)

§ 1 In the event that the deposited amount exceeds the amount of the debt after the consolidation referred to in this Law, the remaining balance shall be withdrawn by the taxpayer. (Renumbered from sole paragraph by Law No. 13,043, of 2014)

§ 2 In the case of a judicial deposit, the provisions of the caput apply only to cases in which there has been a waiver of the action or appeal and a waiver of any claim of right on which the action is based, in order to enjoy the benefits of this Law. (Included by Law No. 13,043, of 2014)

§ 3 The amounts arising from judicial seizure, deposited in the single account of the National Treasury until the issuance of

Provisional Measure No. 651, of 9 July 2014, may be used for payment of the advance provided for in

§ 2 of art. 2 of Law No. 12,996, of 18 June 2014. (Included by Provisional Measure No. 668, of 2015)

§ 4 The Attorney General's Office of the National Treasury and the Federal Revenue Service of Brazil, within the scope of their respective competences, shall issue the regulatory acts necessary for the application of the provisions of this article. (Included by Provisional Measure No. 668, of 2015)

§ 3 The amounts arising from judicial seizure deposited in the single account of the National Treasury until the issuance of Provisional Measure No. 651, of 9 July 2014, may be used for payment of the advance provided for in § 2 of art. 2 of Law No. 12,996, of 18 June 2014. (Included by Law No. 13,137, of 2015)

(Effectiveness)

§ 4 The Attorney General's Office of the National Treasury and the Federal Revenue Service of Brazil, within the scope of their respective competences, shall issue the regulatory acts necessary for the application of the provisions of this article. (Included by Law No. 13,137, of 2015)

(Effectiveness)

Art. 11. The installment plans requested in the form and conditions referred to in arts. 1, 2 and 3 of this Law:

(See Law No. 12,865, of 2013)

(See Law No. 13,043, of 2014)

I – do not depend on the presentation of a guarantee or the listing of assets, except when there is already a seizure in a filed tax execution; and

II – in the case of a debt registered in the Active Debt of the Union, they shall include even the legal charges that are due, without prejudice to the waiver provided for in § 1 of art. 6 of this Law.

Art. 12. The Federal Revenue Service of Brazil and the Attorney General's Office of the National Treasury, within the scope of their respective competences, shall issue, within a maximum period of 60 (sixty) days from the date of publication of this Law, the acts necessary for the execution of the installment plans referred to in this Law, including as to the form and deadline for confession of the debts to be paid in installments.

(See Law No. 12,865, of 2013)

(See Law No. 13,043, of 2014)

Art. 13. The provisions of § 1 of art. 14-A of Law No. 10,522, of 19 July 2002, shall apply subsidiarily to the installment plans provided for in arts. 1, 2 and 3 of this Law, and the provisions of art. 14 of the same Law shall not apply to them.

(See Law No. 12,865, of 2013)

(See Law No. 13,043, of 2014)

CHAPTER II OF THE REMISSION

Art. 14. Debts with the National Treasury are remitted, including those with suspended enforceability that, as of 31 December 2007, have been overdue for 5 (five) years or more and whose total consolidated amount, on that same date, is equal to or less than R$ 10,000.00 (ten thousand reais).

§ 1 The limit provided for in the caput of this article must be considered per taxpayer and, separately, in relation to:

I – debts registered in the Active Debt of the Union, within the scope of the Attorney General's Office of the National Treasury, arising from the social contributions provided for in

items a, b and c of the sole paragraph of art. 11 of Law No. 8.212, of 24 July 1991, of the contributions instituted as a substitute and of the contributions owed to third parties, understood as such other entities and funds;

II – to the other debts registered in the Federal Active Debt, within the scope of the Attorney General's Office of the National Treasury;

III – to the debts arising from the social contributions provided for in

items a, b and c of the sole paragraph of art. 11 of Law No. 8.212, of 24 July 1991, of the contributions instituted as a substitute and of the contributions owed to third parties, understood as such other entities and funds, administered by the Brazilian Federal Revenue Service; and

IV – to the other debts administered by the Brazilian Federal Revenue Service.

§ 2 In the case of IPI, the amount referred to in this article shall be determined considering all establishments of the legal entity.

§ 3 The provisions of this article do not imply restitution of amounts paid.

§ 4 The provisions of this article apply to debts originating from rural credit operations and from the Special Credit Program for Agrarian Reform – PROCERA transferred to the National Treasury, renegotiated or not under specific legislation, registered in the active debt of the Union, including those acquired or released from risk by the Union by virtue of Provisional Measure No. 2,196-3, of 24 August 2001.

CHAPTER III OF THE TRANSITIONAL TAX REGIME

Art. 15. The Transitional Tax Regime – RTT for the determination of taxable income is hereby instituted, which deals with the tax adjustments arising from the new accounting methods and criteria introduced by Law No. 11.638, of 28 December 2007, and by arts. 37 and 38 of this Law.

(See Provisional Measure No. 627, of 2013)

(Effectiveness)

(Repealed by Law No. 12.973, of 2014)

(Effectiveness)

§ 1 The RTT shall remain in force until the entry into force of a law that regulates the tax effects of the new accounting methods and criteria, seeking tax neutrality.

§ 2 In the calendar years 2008 and 2009, the RTT shall be optional, subject to the following:

I – the option shall apply to the 2008-2009 biennium, and the application of the regime in a single calendar year is prohibited;

II – the option referred to in item I of this paragraph must be expressed, irrevocably, in the 2009 Economic and Tax Information Declaration of the Legal Entity;

III – in the case of determination by quarterly taxable income for the quarters already elapsed of the calendar year 2008, any difference between the amount of tax due based on the option for the RTT and the amount previously determined shall be offset or paid by the last business day of the first month following the month of publication of this Law, as the case may be;

IV – in the event of commencement of activities in the calendar year 2009, the option must be expressed, irrevocably, in the 2010 Economic and Tax Information Declaration of the Legal Entity.

§ 3 Subject to the term established in § 1 of this article, the RTT shall be mandatory as from the calendar year 2010, including for the determination of income tax based on presumed or arbitrated profit, of the Social Contribution on Net Profit – CSLL, of the Contribution to PIS/PASEP and of the Contribution for the Financing of Social Security – COFINS.

§ 4 When paid by the term provided for in item III of § 2 of this article, the difference determined shall be paid without additions.

Art. 16. The changes introduced by Law No. 11.638, of 28 December 2007, and by arts. 37 and 38 of this Law that modify the criterion for recognition of revenues, costs and expenses computed in the determination of the net profit for the year defined in art. 191 of Law No. 6.404, of 15 December 1976, shall have no effects for purposes of determining the taxable income of the legal entity subject to the RTT, and the accounting methods and criteria in force on 31 December 2007 shall be considered for tax purposes.

(See Provisional Measure No. 627, of 2013)

(Effectiveness)

(Repealed by Law No. 12.973, of 2014)

(Effectiveness)

Sole paragraph. The provisions of the caput of this article apply to the rules issued by the Securities and Exchange Commission of Brazil, based on the competence conferred by § 3 of art. 177 of Law No. 6.404, of 15 December 1976, and by the other regulatory bodies that aim to align specific legislation with international accounting standards.

Art. 17. In the event of provisions of tax law that lead to or encourage the use of accounting methods or criteria different from those determined by Law No. 6.404, of 15 December 1976, with the amendments of Law No. 11.638, of 28 December 2007, and of arts. 37 and 38 of this Law, and by the rules issued by the Securities and Exchange Commission of Brazil based on the competence conferred by § 3 of art. 177 of Law No. 6.404, of 15 December 1976, and other regulatory bodies, the legal entity subject to the RTT shall carry out the following procedure:

(See Provisional Measure No. 627, of 2013)

(Effectiveness)

(Repealed by Law No. 12.973, of 2014)

(Effectiveness)

I – use the methods and criteria defined by Law No. 6.404, of 15 December 1976, to determine the result for the year before Income Tax, referred to in item V of the caput

of art. 187 of that Law, deducted of the participations referred to in item VI of the

caput of the same article, with the adoption:

a) of the methods and criteria introduced by Law No. 11.638, of 28 December 2007, and by arts. 37 and 38 of this Law; and

b) of the determinations contained in the rules issued by the Securities and Exchange Commission of Brazil, based on the competence conferred by § 3 of art. 177 of Law No. 6.404, of 15 December 1976, in the case of publicly-held companies and others that opt for their observance;

II – make specific adjustments to the net profit for the period, determined in accordance with item I of the caput

of this article, in the Book of Determination of Taxable Income (Livro de Apuração do Lucro Real), including compliance with the provisions of § 2 of this article, which reverse the effect of the use of accounting methods and criteria different from those of the tax legislation, based on the accounting criteria in force on 31 December 2007, pursuant to art. 16 of this Law; and

III – make the other adjustments, in the Book of Determination of Taxable Income, of addition, exclusion and offsetting, prescribed or authorized by the tax legislation, for determination of the tax calculation basis.

§ 1 In the event of temporary tax adjustments, made during the term of the RTT and arising from facts occurring in that period, which imply adjustments in subsequent periods, the following remains:

I – the obligation of additions relating to temporary exclusions; and

II – the possibility of exclusions relating to temporary additions.

§ 2 The legal entity subject to the RTT, provided it observes the rules set forth in this Chapter, is exempt from making, in its commercial bookkeeping, any accounting procedure determined by the tax legislation that alters the balances of asset or income statement accounts when in disagreement with:

I – the methods and criteria established by Law No. 6.404 of 15 December 1976, amended by Law No. 11.638 of 28 December 2007, and by arts. 37 and 38 of this Law; or

II – the rules issued by the Securities and Exchange Commission of Brazil (Comissão de Valores Mobiliários), in the exercise of the competence conferred by § 3 of art. 177 of Law No. 6.404 of 15 December 1976, and by the other regulatory bodies.

Art. 18. For purposes of applying the provisions of arts. 15 to 17 of this Law to investment subsidies, including through exemption or reduction of taxes, granted as an incentive for the establishment or expansion of economic undertakings, and to donations made by the Government, referred to in art. 38 of Decree-Law No. 1.598 of 26 December 1977, the legal entity shall:

(See Provisional Measure No. 627 of 2013)

(Effective Date)

(Repealed by Law No. 12.973 of 2014)

(Effective Date)

I – recognize the value of the donation or subsidy in an income statement account on the accrual basis, including compliance with the determinations set forth in the rules issued by the Securities and Exchange Commission of Brazil, in the exercise of the competence conferred by § 3 of art. 177 of Law No. 6.404 of 15 December 1976, in the case of publicly traded companies and others that opt to observe them;

II – exclude from the Book of Determination of Taxable Income the value arising from donations or government investment subsidies, recognized in the fiscal year, for purposes of determining taxable income;

III – maintain in the profit reserve referred to in art. 195-A of Law No. 6.404 of 15 December 1976, the portion arising from donations or government subsidies, determined up to the limit of the net profit for the fiscal year;

IV – add in the Book of Determination of Taxable Income, for purposes of determining taxable income, the value referred to in item II of the caput of this article, at the moment when it is given a destination different from that referred to in item III of the caput and in § 3 of this article.

§ 1 The donations and subsidies dealt with in the caput

of this article

shall be taxed if given a destination different from that provided for in this article, including in the cases of:

I – capitalization of the value and subsequent restitution of capital to the partners or the holder, through reduction of the share capital, in which case the basis for the incidence shall be the restituted value, limited to the total value of the exclusions arising from donations or government investment subsidies;

II – restitution of capital to the partners or the holder, through reduction of the share capital, in the 5 (five) years prior to the date of the donation or subsidy, with subsequent capitalization of the value of the donation or subsidy, in which case the basis for the incidence shall be the restituted value, limited to the total value of the exclusions arising from donations or government investment subsidies; or

III – integration into the calculation basis of mandatory dividends.

§ 2 The provisions of this article shall have application linked to the term of the incentives dealt with in § 2 of art. 38 of Decree-Law No. 1.598 of 26 December 1977, and the transitory character provided for in § 1 of art. 15 of this Law shall not apply to it.

§ 3 If, in the base period in which the exclusion referred to in item II of the

caput of this article occurs, the legal entity records an accounting loss or accounting net profit lower than the portion arising from donations and government subsidies, and in this case it cannot be constituted as a portion of profits under the terms of item III of the caput

of this article, this shall occur in subsequent fiscal years.

Art. 19. For purposes of applying the provisions of arts. 15 to 17 of this Law in relation to the premium on the issuance of debentures referred to in art. 38 of Decree-Law No. 1.598 of 26 December 1977, the legal entity shall:

(See Provisional Measure No. 627 of 2013)

(Effective Date)

(Repealed by Law No. 12.973 of 2014)

(Effective Date)

I – recognize the value of the premium on the issuance of debentures in an income statement account on the accrual basis and in accordance with the determinations set forth in the rules issued by the Securities and Exchange Commission of Brazil, in the exercise of the competence conferred by § 3 of art. 177 of Law No. 6.404 of 15 December 1976, in the case of publicly traded companies and others that opt to observe them;

II – exclude from the Book of Determination of Taxable Income the value referring to the portion of the net profit for the fiscal year arising from the premium on the issuance of debentures, for purposes of determining taxable income;

III – maintain the value referring to the portion of the net profit for the fiscal year arising from the premium on the issuance of debentures in a specific profit reserve; and

IV – add in the Book of Determination of Taxable Income, for purposes of determining taxable income, the value referred to in item II of the caput

of this article, at the moment when it is given a destination different from that referred to in item III of the caput of this article.

§ 1 The specific profit reserve referred to in item III of the

caput

of this article, for the purposes of the limit referred to in art. 199 of Law No. 6.404, of December 15, 1976, shall have the same treatment given to the profit reserve provided for in art. 195-A of the said Law.

§ 2 The premium on the issuance of debentures referred to in the caput of this article shall be taxed if it is given a destination different from that provided for in this article, including in the hypotheses of:

I – capitalization of the amount and subsequent restitution of capital to the partners or to the holder, by means of a reduction of the capital stock, in which case the basis for the incidence shall be the restituted amount, limited to the total amount of the exclusions arising from premiums on the issuance of debentures;

II – restitution of capital to the partners or to the holder, by means of a reduction of the capital stock, in the 5 (five) years prior to the date of issuance of the debentures with the premium, with subsequent capitalization of the amount of the premium, in which case the basis for the incidence shall be the restituted amount, limited to the total amount of the exclusions arising from premiums on the issuance of debentures; or

III – integration into the calculation basis of mandatory dividends.

Art. 20. For the calendar years 2008 and 2009, the option for the RTT shall also be applicable to the calculation of the Corporate Income Tax - IRPJ based on presumed profit.

(See Provisional Measure No. 627, of 2013)

(Effectiveness)

(Repealed by Law No. 12.973, of 2014)

(Effectiveness)

§ 1 The option referred to in the caput of this article is applicable to all quarters in the calendar years 2008 and 2009.

§ 2 In the quarters already elapsed of the calendar year 2008, any difference between the amount of tax due based on the option for the RTT and the amount previously calculated shall be offset or paid by the last business day of the first month following the publication of this Law, as the case may be.

§ 3 When paid by the deadline provided for in § 2 of this article, the difference calculated shall be paid without additions.

Art. 21. The options referred to in arts. 15 and 20 of this Law, concerning the IRPJ, imply the adoption of the RTT in the calculation of the Social Contribution on Net Profit – CSLL, the Contribution to PIS/Pasep and the Contribution for the Financing of Social Security – COFINS.

(See Provisional Measure No. 627, of 2013)

(Effectiveness)

(Repealed by Law No. 12.973, of 2014)

(Effectiveness)

Sole paragraph. For the purposes of applying the RTT, the following may be excluded from the calculation basis of the Contribution to PIS/Pasep and COFINS, when recorded in a result account:

I – the amount of subsidies and donations made by the public authority, referred to in art. 18 of this Law; and

II – the amount of the premium on the issuance of debentures, referred to in art. 19 of this Law.

Art. 22. (VETOED)

(See Provisional Measure No. 627, of 2013)

(Effectiveness)

(Repealed by Law No. 12.973, of 2014)

(Effectiveness)

Art. 23.

(VETOED)

(See Provisional Measure No. 627, of 2013)

(Effectiveness)

(Repealed by Law No. 12.973, of 2014)

(Effectiveness)

Art. 24. In the hypotheses referred to in arts. 20 and 21 of this Law, the control of the off-book adjustments arising from the option for the RTT shall be defined in an act of the Secretariat of the Federal Revenue of Brazil.

(See Provisional Measure No. 627, of 2013)

(Effectiveness)

(Repealed by Law No. 12.973, of 2014)

(Effectiveness)

CHAPTER IV GENERAL PROVISIONS

Art. 25. Decree No. 70.235, of March 6, 1972, shall come into force with the following amendments:

“Art. 9 The demand for the tax credit and the application of an isolated penalty shall be formalized in infraction notices or assessment notifications, separate for each tax or penalty, which shall be accompanied by all terms, depositions, reports and other elements of proof indispensable for the proof of the illicit act.

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

§ 4 The provisions of the caput of this article also apply in the hypotheses in which, once an infraction of the tax legislation is found, no demand for tax credit results from it.

§ 5 The infraction notices and the assessment notifications referred to in the

caput

of this article, formalized as a result of an inspection related to a special unified regime for the collection of taxes, may contain a single assessment for all taxes covered by them.

§ 6 The provisions of the caput of this article do not apply to the contributions referred to in art. 3 of Law No. 11.457, of March 16, 2007.” (NR)

“Art. 23. ....................................................................

§ 1 When one of the means provided for in the caput of this article proves ineffective or when the taxpayer has its registration declared unfit in the tax registry, the summons may be made by published notice:

...................................................................................” (NR)

“Art. 24. .......................................................................

Sole paragraph. When the act is performed by electronic means, the tax administration may assign the preparation of the process to a unit of the tax administration different from that provided for in the caput of this article.” (NR)

“Art. 25. .......................................................................

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

II – in the second instance, to the Administrative Council of Tax Appeals, a collegiate body, with equal representation, part of the structure of the Ministry of Finance, with the attribution to judge ex officio and voluntary appeals of first instance decisions, as well as appeals of a special nature.

§ 1 The Administrative Council of Tax Appeals shall be composed of sections and the Superior Chamber of Tax Appeals.

I – (revoked);

II – (revoked);

III – (revoked);

IV – (revoked).

§ 2 The sections shall be specialized by subject matter and composed of chambers.

§ 3 The Superior Chamber of Tax Appeals shall be composed of panels, made up of the Presidents and Vice-Presidents of the chambers.

§ 4 The chambers may be divided into panels.

§ 5 The Minister of State for Finance may create, within the sections, special panels, of a temporary nature, with competence to judge cases involving reduced amounts, which may operate in the cities where the Regional Superintendencies of the Federal Revenue of Brazil are located.

§ 6

(VETOED)

§ 7 The panels of the Superior Chamber of Tax Appeals shall be composed of the President of the Administrative Council of Tax Appeals, the Vice-President, the Presidents and the Vice-Presidents of the chambers, respecting parity.

§ 8 The presidency of the panels of the Superior Chamber of Tax Appeals shall be exercised by the President of the Administrative Council of Tax Appeals and the vice-presidency by a councilor representing the taxpayers.

§ 9 The positions of President of the Panels of the Superior Chamber of Tax Appeals, of the chambers, of their panels and of the special panels shall be held by councilors representing the National Treasury, who, in case of a tie, shall have the casting vote, and the positions of Vice-President by representatives of the taxpayers.

§ 10. The councilors shall be appointed by the Minister of State for Finance for a term, with reappointments limited, in the manner and within the period established in the internal regulations.

§ 11. The Minister of State for Finance, observing due legal process, shall decide on the loss of mandate of councilors who incur a serious offense, as defined in the internal regulations.” (NR)

“ Art. 26-A . Within the scope of the administrative tax process, the judging bodies are prohibited from setting aside the application or failing to observe a treaty, international agreement, law or decree, on the grounds of unconstitutionality.

§ 1 (Revoked).

§ 2 (Revoked).

§ 3 (Revoked).

§ 4 (Revoked).

§ 5 (Revoked).

§ 6 The provisions of the caput of this article do not apply to cases of treaty, international agreement, law or normative act:

I – that has already been declared unconstitutional by a final plenary decision of the Supreme Federal Court;

II – that grounds a tax credit subject to:

a) legal waiver of constitution or declaratory act of the Attorney-General of the National Treasury, in the form of arts. 18 and 19 of Law No. 10.522, of 19 July 2002;

b) precedent of the Attorney-General's Office of the Union, in the form of art. 43 of Complementary Law No. 73, of 10 February 1993; or

c) opinions of the Attorney-General of the Union approved by the President of the Republic, in the form of art. 40 of Complementary Law No. 73, of 10 February 1993.” (NR)

“ Art. 37. The judgment in the Administrative Council of Tax Appeals shall be made in accordance with the internal regulations.

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

§ 2 A special appeal to the Superior Chamber of Tax Appeals shall be available within 15 (fifteen) days from the notification of the judgment to the interested party:

I – (VETOED)

II – of a decision that gives to the tax law an interpretation divergent from that given by another Chamber, panel of a Chamber, special panel or the Superior Chamber of Tax Appeals itself.

§ 3

(VETOED)

I – (revoked);

II – (revoked).” (NR)

Art. 26. Law No. 8.212, of 24 July 1991, shall come into force with the following amendments:

“Art. 21. .......................................................................

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

§ 3 The insured who has contributed in the form of § 2 of this article and intends to count the corresponding contribution time for the purposes of obtaining retirement by contribution time or the reciprocal counting of contribution time referred to in art. 94 of Law No. 8.213, of 24 July 1991, must complement the monthly contribution by paying an additional 9% (nine percent), plus the default interest referred to in § 3 of art. 61 of Law No. 9.430, of 27 December 1996.

...................................................................................” (NR)

“Art. 31. .....................................................................

§ 1 The amount withheld referred to in the caput of this article, which must be highlighted on the invoice or service provision bill, may be offset by any establishment of the company providing the labor, at the time of payment of the contributions destined to Social Security due on the payroll of its insured persons.

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

§ 6 In the case of withholding and payment made in the form of the

caput of this article, on behalf of a consortium, referred to in arts. 278 and 279 of Law No. 6.404, of 15 December 1976, the provisions of this entire article apply, observing the participation of each of the consortium companies, in the form of the respective constitutive act.” (NR)

“Art. 32. .......................................................................

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

III – provide to the Secretariat of the Federal Revenue of Brazil all registration, financial and accounting information of its interest, in the form established by it, as well as the clarifications necessary for inspection;

IV – declare to the Secretaria da Receita Federal do Brasil and to the Conselho Curador do Fundo de Garantia do Tempo de Serviço – FGTS, in the form, term and conditions established by these bodies, data related to taxable events, calculation basis and amounts due of the social security contribution and other information of interest to the INSS or the Conselho Curador do FGTS;

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

§ 1 (Revoked).

§ 2 The declaration referred to in item IV of the caput

of this article constitutes a suitable and sufficient instrument for the requirement of the tax credit, and its information shall compose the database for purposes of calculation and granting of social security benefits.

§ 3 (Revoked).

§ 4 (Revoked).

§ 5 (Revoked).

§ 6 (Revoked).

§ 7 (Revoked).

§ 8 (Revoked).

§ 9 The company must present the document referred to in item IV of the

caput

of this article even if no events triggering social security contribution occur, applying, when applicable, the penalty provided for in art. 32-A of this Law.

§ 10. Failure to comply with the provisions of item IV of the caput

of this article prevents the issuance of the certificate proving tax regularity before the Fazenda Nacional.

§ 11. In relation to tax credits, the documents proving compliance with the obligations dealt with in this article must be kept on file at the company until the statute of limitations for the credits arising from the operations to which they refer occurs.”

(NR)

“ Art. 32-A.

The taxpayer who fails to present the declaration referred to in item IV of the

caput

of art. 32 of this Law within the established term or who presents it with inaccuracies or omissions shall be notified to present it or provide clarifications and shall be subject to the following fines:

I – of R$ 20.00 (twenty reais) for each group of 10 (ten) incorrect or omitted pieces of information; and

II – of 2% (two percent) per calendar month or fraction, levied on the amount of the contributions informed, even if fully paid, in the case of failure to submit the declaration or submission after the deadline, limited to 20% (twenty percent), observing the provisions of § 3 of this article.

§ 1 For the purpose of applying the fine provided for in item II of the

caput of this article, the initial term shall be considered the day following the end of the term set for submission of the declaration and the final term the date of effective submission or, in the case of non-submission, the date of drawing up the infraction notice or the assessment notification.

§ 2 Observing the provisions of § 3 of this article, the fines shall be reduced:

I – to half, when the declaration is presented after the deadline, but before any ex officio procedure; or

II – to 75% (seventy-five percent), if the declaration is presented within the term set in the notification.

§ 3 The minimum fine to be applied shall be:

I – R$ 200.00 (two hundred reais), in the case of omission of declaration without occurrence of events triggering social security contribution; and

II – R$ 500.00 (five hundred reais), in the other cases.”

“ Art. 33. The Secretaria da Receita Federal do Brasil is responsible for planning, executing, monitoring and evaluating the activities related to taxation, inspection, collection, charging and receiving of the social contributions provided for in the sole paragraph of art. 11 of this Law, of the contributions levied as substitution and of those due to other entities and funds.

§ 1 It is a prerogative of the Secretaria da Receita Federal do Brasil, through the Auditores-Fiscais da Receita Federal do Brasil, to examine the accounting of companies, and the insured and third parties responsible for the collection of social security contributions and contributions due to other entities and funds are obliged to provide all clarifications and information requested.

§ 2 The company, the insured of Social Security, the court clerk, the trustee or their representative, the commissioner and the liquidator of a company in judicial or extrajudicial liquidation are obliged to exhibit all documents and books related to the contributions provided for in this Law.

§ 3 In the event of refusal or concealment of any document or information, or its deficient presentation, the Secretaria da Receita Federal do Brasil may, without prejudice to the applicable penalty, assess ex officio the amount due.

§ 4 In the absence of regular and formalized proof by the taxpayer, the amount of wages paid for the execution of civil construction work may be obtained by calculating the labor employed, proportional to the built area, in accordance with criteria established by the Secretaria da Receita Federal do Brasil, and the owner, the project owner, the condominium owner of the real estate unit or the co-responsible company bears the burden of proof to the contrary.

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

§ 7 The social security credit is constituted by means of assessment notification, infraction notice and confession of amounts due and not collected by the taxpayer.

§ 8 The legal presumptions of omission of revenue provided for in §§ 2 and 3 of art. 12 of Decreto-Lei no. 1.598, of 26 December 1977, and in arts. 40, 41 and 42 of Lei no. 9.430, of 27 December 1996, apply to the social contributions mentioned in this article.” (NR)

“Art. 35 . Debts with the União arising from the social contributions provided for in subitems a, b and c of the sole paragraph of art. 11 of this Law, from the contributions instituted as substitution and from the contributions due to third parties, understood as other entities and funds, not paid within the terms provided for in legislation, shall be increased by a late payment fine and late payment interest, in accordance with art. 61 of Lei no. 9.430, of 27 December 1996.

I – (revoked):

a) (revoked);

b) (revoked);

c) (revoked);

II – (revoked):

a) (revoked);

b) (revoked);

c) (revoked);

d) (revoked);

III – (revoked):

a) (revoked);

b) (revoked);

c) (revoked);

d) (revoked).

§ 1 (Revoked).

§ 2 (Revoked).

§ 3 (Revoked).

§ 4 (Repealed).”

(NR)

“ Art. 35-A.

In cases of ex officio assessment relating to the contributions referred to in art. 35 of this Law, the provisions of art. 44 of Law No. 9.430 of 27 December 1996 shall apply.”

“ Art. 37. Upon verification of the total or partial non-collection of the contributions dealt with in this Law, not declared in the form of art. 32 of this Law, the failure to pay a reimbursed benefit or the breach of an accessory obligation, an infraction notice or assessment notification shall be drawn up.

§ 1 (Repealed).

§ 2 (Repealed).” (NR)

“Art. 43. .......................................................................

§ 1 In judicial sentences or in homologated agreements in which the legal portions relating to social contributions do not appear, itemized, these shall be levied on the total amount determined in the liquidation of sentence or on the amount of the homologated agreement.

§ 2 The taxable event of the social contributions is considered to have occurred on the date of the provision of the service.

§ 3 The social contributions shall be determined month by month, with reference to the period of the provision of services, by applying the rates, maximum limits of the contribution salary and legal default charges in force in relation to each of the covered competence periods, and the collection shall be made within the same period in which the credits found in the liquidation of sentence or in a homologated agreement must be paid, and in the latter case the collection shall be made in as many installments as are provided for in the agreement, on the same dates on which they are due and proportionally to each of them.

§ 4 In the case of judicial recognition of the provision of services under conditions that permit special retirement after 15 (fifteen), 20 (twenty) or 25 (twenty-five) years of contribution, the contribution increases referred to in § 6 of art. 57 of Law No. 8.213 of 24 July 1991 shall be due.

§ 5 In the event of an agreement entered into after a decision on the merits has been rendered, the contribution shall be calculated based on the amount of the agreement.

§ 6 The provisions of this article apply to the amounts owed or paid in the Conciliation Commissions referred to in Law No. 9.958 of 12 January 2000.” (NR)

“ Art. 49. The registration of the company shall be carried out under the terms and conditions established by the Secretariat of the Federal Revenue of Brazil.

I – (repealed);

II – (repealed).

§ 1 In the case of civil construction work, registration shall be carried out by means of mandatory communication by the person responsible for its execution, within 30 (thirty) days, counted from the beginning of its activities, when it shall obtain a basic registration number, of a permanent nature.

a) (repealed);

b) (repealed).

§ 2 (Repealed).

§ 3 Failure to comply with the provisions of § 1 of this article subjects the responsible person to a fine in the form established in art. 92 of this Law.

§ 4 The National Department of Commercial Registration – DNRC, through the Commercial Boards as well as the Civil Registry Offices of Legal Entities shall mandatorily provide to the Secretariat of the Federal Revenue of Brazil all information referring to the constitutive acts and subsequent amendments relating to companies and entities registered with them.

...................................................................................” (NR)

“Art. 50. (VETOED) ”

“Art. 52. To companies, while they are in debt not guaranteed with the Union, the provisions of art. 32 of Law No. 4.357 of 16 July 1964 shall apply.

I – (repealed);

II – (repealed).

Sole paragraph. (Repealed).” (NR)

“Art. 60. The payment of Social Security benefits shall be made through the banking network or by other forms defined by the Ministry of Social Security.

...................................................................................” (NR)

“Art. 89. The social contributions provided for in subparagraphs a, b and c of the sole paragraph of art. 11 of this Law, the contributions instituted as a substitute and the contributions owed to third parties may only be refunded or offset in the cases of payment or collection that is undue or greater than due, under the terms and conditions established by the Secretariat of the Federal Revenue of Brazil.

§ 1 (Repealed).

§ 2 (Repealed).

§ 3 (Repealed).

§ 4 The amount to be refunded or offset shall be increased by interest obtained by applying the reference rate of the Special System of Settlement and Custody – SELIC for federal securities, accumulated monthly, from the month following that of the undue payment or payment greater than due until the month prior to the offset or refund and 1% (one percent) in relation to the month in which it is being carried out.

§ 5 (Repealed).

§ 6 (Repealed).

§ 7 (Repealed).

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

§ 9 The amounts unduly offset shall be demanded with the default charges referred to in art. 35 of this Law.

§ 10. In the event of undue offset, when the falsity of the declaration submitted by the taxpayer is proven, the taxpayer shall be subject to the isolated fine applied at the percentage provided for in item I of the caput

of art. 44 of Law No. 9.430 of 27 December 1996, applied double, and the calculation basis shall be the total amount of the debt unduly offset.

§ 11. The procedure provided for in Decree No. 70.235 of 6 March 1972 applies to the processes for refund of the contributions dealt with in this article and for reimbursement of family allowance and maternity allowance.” (NR)

“Art. 102. ......................................................................

§ 1

The provisions of this article do not apply to the penalties provided for in art. 32-A of this Law.

§ 2 The adjustment of the amounts of the contribution salaries as a result of the alteration of the minimum wage shall be deducted at the time of applying the indices referred to in the caput of this article.” (NR)

Art. 27. Law No. 8.213, of 24 July 1991, shall be amended to include the following Art. 125-A:

“Art. 125-A. It is incumbent upon the National Institute of Social Security – INSS to carry out, through its own agents, when designated, all acts and procedures necessary to verify compliance with the non-tax obligations imposed by social security legislation and to impose the fine for their eventual non-compliance.

§ 1 The company shall make available to the servant designated by a director of the INSS the documents necessary to prove employment relationship, provision of services and remuneration related to a previously identified worker.

§ 2 Art. 126 of this Law shall apply, where applicable, to the provisions of this article.

§ 3 The provisions of this article do not cover the competences attributed exclusively to the holders of the position of Tax Auditor of the Federal Revenue of Brazil provided for in item I of the caput

of Art. 6 of Law No. 10.593, of 6 December 2002.”

Art. 28. Art. 6 of Law No. 8.218, of 29 August 1991, shall come into force with the following wording: (See Decree No. 7.212, of 2010)

“Art. 6

The taxpayer who, upon notification, makes the payment, offset or installment of taxes administered by the Secretariat of the Federal Revenue of Brazil, including the social contributions provided for in subparagraphs a, b and c of the sole paragraph of Art. 11 of Law No. 8.212, of 24 July 1991, the contributions instituted as substitution and the contributions owed to third parties, understood as other entities and funds, shall be granted a reduction of the ex officio assessment fine at the following percentages:

I – 50% (fifty percent), if payment or offset is made within 30 (thirty) days, counted from the date on which the taxpayer was notified of the assessment;

II – 40% (forty percent), if the taxpayer requests installment within 30 (thirty) days, counted from the date on which they were notified of the assessment;

III – 30% (thirty percent), if payment or offset is made within 30 (thirty) days, counted from the date on which the taxpayer was notified of the first-instance administrative decision; and

IV – 20% (twenty percent), if the taxpayer requests installment within 30 (thirty) days, counted from the date on which they were notified of the first-instance administrative decision.

§ 1 In the case of granting of an ex officio appeal filed by a first-instance judging authority, the reduction provided for in item III of the

caput

of this article applies, in the case of payment or offset, and in item IV of the

caput

of this article, in the case of installment.

§ 2 The termination of the installment, motivated by non-compliance with the rules that regulate it, shall imply restoration of the amount of the fine proportionally to the value of the revenue not satisfied and that exceeds the value obtained with the guarantee presented.” (NR)

Art. 29. Art. 24 of Law No. 9.249, of 26 December 1995, shall come into force with the following alterations:

“Art. 24. ......................................................................

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

§ 2 The value of the omitted revenue shall be considered in determining the calculation basis for the assessment of the Social Contribution on Net Profit – CSLL, the Contribution for the Financing of Social Security – COFINS, the Contribution for PIS/Pasep and the social security contributions incident on revenue.

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

§ 4

For the determination of the value of the Contribution for the Financing of Social Security – COFINS and the Contribution for PIS/Pasep, in the event that the legal entity earns revenues subject to different rates, and it is not possible to identify the rate applicable to the omitted revenue, the highest rate among those provided for the revenues earned by the legal entity shall be applied to it.

§ 5 In the event that the legal entity is subject to the collection of Cofins and the Contribution for PIS/Pasep, calculated per unit of measure of product, and it is not possible to identify which product was sold or the quantity to which the omitted revenue refers, the contribution shall be determined based on the rate

ad valorem highest among those provided for the revenues earned by the legal entity.

§ 6 In determining the highest rate, the following shall be considered:

I – for the purposes of the provisions of §§ 4 and 5 of this article, the rates applicable to the revenues earned by the legal entity in the calendar year in which the omission occurred;

II – for the purposes of the provisions of § 5 of this article, the rates

ad valorem corresponding to those fixed per unit of measure of the product, as well as the rates applicable to the other revenues earned by the legal entity.” (NR)

Art. 30. Law No. 9.430, of 27 December 1996, shall come into force with the following alterations:

“Art. 24-A. ......................................................................

Sole paragraph. For the purposes of this article, a privileged tax regime is considered to be one that presents one or more of the following characteristics:

...................................................................................” (NR)

“Art. 68-A.

The Executive Branch may raise to up to R$ 100.00 (one hundred reais) the limits and values referred to in Arts. 67 and 68 of this Law, including in a differentiated manner by tax, taxation or incidence regime, related to the use of the Federal Revenue Collection Document, and may reduce or restore the limits and values that it may establish.”

“Art. 74. .........................................................................

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

§ 12. ..............................................................................

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

II – ..................................................................................

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

f) it is based on the allegation of unconstitutionality of a law, except in cases where the law:

1 – has been declared unconstitutional by the Federal Supreme Court in a direct action of unconstitutionality or in a declaratory action of constitutionality;

2 – has had its execution suspended by the Federal Senate;

3 – has been judged unconstitutional in a judicial sentence that has become final and unappealable in favor of the taxpayer; or

4 – is the subject of a binding precedent approved by the Federal Supreme Court under the terms of art. 103-A of the Federal Constitution.

...................................................................................” (NR)

“Art. 80. Legal entities that, being obligated, fail to present declarations and statements for 5 (five) or more fiscal years may have their registration in the National Register of Legal Entities – CNPJ closed, under the terms and conditions defined by the Secretariat of the Federal Revenue of Brazil, if, summoned by public notice, they do not regularize their situation within 60 (sixty) days, counted from the date of publication of the summons.

§ 1 The registration in the CNPJ may also be closed, under the terms and conditions defined by the Secretariat of the Federal Revenue of Brazil, for legal entities:

I – that do not exist in fact; or

II – that, declared ineligible, under the terms of art. 81 of this Law, have not regularized their situation in the 5 (five) subsequent fiscal years.

§ 2 In the summons notice, which will be published in the Official Gazette of the Union, the legal entities will be identified by their respective CNPJ registration numbers.

§ 3 After 90 (ninety) days from the publication of the summons notice, the Secretariat of the Federal Revenue of Brazil will publish in the Official Gazette of the Union the list of CNPJ of the legal entities that have regularized their situation, and the registrations of the legal entities that have not arranged for regularization will automatically be closed on that date.

§ 4 The Secretariat of the Federal Revenue of Brazil will maintain, for consultation, on its website, information on the registration status of legal entities registered in the CNPJ.” (NR)

“Art. 80-A . Legal entities that are extinct, cancelled or closed in their respective registration bodies may have their registration in the CNPJ closed, under the terms and conditions defined by the Secretariat of the Federal Revenue of Brazil.”

“Art. 80-B. The act of closing the registration in the CNPJ does not prevent tax debts of the legal entity from being subsequently assessed or collected.”

“Art. 80-C. Upon request by the legal entity, the registration in the CNPJ may be restored, subject to the terms and conditions defined by the Secretariat of the Federal Revenue of Brazil.”

“Art. 81. The registration in the CNPJ of a legal entity that, being obligated, fails to present declarations and statements in 2 (two) consecutive fiscal years may be declared ineligible, under the terms and conditions defined by the Secretariat of the Federal Revenue of Brazil.

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

§ 5

The registration in the CNPJ of a legal entity that is not located at the address informed to the CNPJ may also be declared ineligible, under the terms and conditions defined by the Secretariat of the Federal Revenue of Brazil.” (NR)

Art. 31. Law No. 9.469, of 10 July 1997, shall take effect with the following amendments:

“Art. 1

The Attorney-General of the Union, directly or through delegation, and the highest-ranking officers of federal public companies may authorize the execution of agreements or settlements, in court, to end the litigation, in cases worth up to R$ 500,000.00 (five hundred thousand reais).

§ 1 When the case involves amounts exceeding the limit set in this article, the agreement or settlement, under penalty of nullity, shall depend on prior and express authorization from the Attorney-General of the Union and the Minister of State or the head of the Secretariat of the Presidency of the Republic to whose area of competence the matter is related, or from the President of the Chamber of Deputies, the Federal Senate, the Federal Court of Accounts, a Court or Council, or the Attorney-General of the Republic, in the case of interest of the bodies of the Legislative and Judiciary Branches, or of the Public Prosecution Service of the Union, excluding non-dependent federal public companies, which will require only prior and express authorization from their highest-ranking officer.

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

§ 3 The competences provided for in this article may be delegated.”

(NR)

“Art. 1-A.

The Attorney-General of the Union may waive the registration of credit, authorize the non-filing of actions and the non-filing

of appeals, as well as the request for extinction of ongoing actions or withdrawal of the respective judicial appeals, for the collection of credits of the Union and federal autarchies and public foundations, observing the criteria of administration and collection costs.

Sole paragraph. The provisions of this article do not apply to the Active Debt of the Union and to proceedings in which the Union is plaintiff, defendant, assistant or opponent whose judicial representation is attributed to the Attorney-General's Office of the National Treasury.”

“Art. 1-B.

The highest-ranking officers of federal public companies may authorize the non-filing of actions and the non-filing of appeals, as well as the request for extinction of ongoing actions or withdrawal of the respective judicial appeals, for the collection of credits, updated, of value equal to or less than R$ 10,000.00 (ten thousand reais), in which these entities are interested as plaintiffs, defendants, assistants or opponents, under the conditions established herein.

Sole paragraph. When the case involves amounts greater than the limit set in this article, the provisions of the

caput, under penalty of nullity, shall depend on prior and express authorization from the Minister of State or the head of the Secretariat of the Presidency of the Republic to whose area of competence the matter is assigned, excluding the case of non-dependent public companies that will require only prior and express authorization from their chief executive.”

“Art. 1-C.

Once the statute of limitations for the credit has expired, the judicial representative of the Union, the federal autarchies and public foundations shall not effect the registration of the credits in the active debt, shall not proceed with the filing of a lawsuit, shall not appeal and shall withdraw from any appeals already filed.”

“Art. 2

The Attorney-General of the Union, the Federal Attorney-General and the chief executives of federal public companies and the Central Bank of Brazil may authorize the execution of agreements, subject to homologation by the Court, in the records of the judicial proceeding, for the payment of debts in amounts not exceeding R$ 100,000.00 (one hundred thousand reais), in monthly and successive installments up to a maximum of 30 (thirty).

§ 1 The amount of each monthly installment, at the time of payment, shall be increased by interest equivalent to the reference rate of the Special System for Settlement and Custody – SELIC for federal securities, accumulated monthly, calculated from the month following that of consolidation until the month prior to that of payment, and 1% (one percent) for the month in which the payment is being made.

...................................................................................” (NR)

“Art. 3 .....................................................................................

Sole paragraph. When the withdrawal referred to in this article results from a prior request by the plaintiff addressed to the federal public administration for consideration of an administrative request with the same object as the action, the latter may not deny its approval exclusively on the grounds of the waiver provided for in the

caput of this article.”

(NR)

“Art. 7-A.

The competences provided for in this Law apply concurrently with those specific ones existing in the legislation in force in relation to federal autarchies, foundations and non-dependent public companies.”

“Art. 10-A. The agreements or settlements, in court, to end the litigation, made by the Union or by the federal autarchies, foundations or non-dependent public companies during the period of validity of Provisional Measure No. 449 of 3 December 2008, which are in accordance with the provisions of this Law, are hereby ratified.”

Art. 32. Arts. 62 and 64 of Law No. 9,532 of 10 December 1997 shall come into force with the following wording:

“Art. 62. .......................................................................

Sole paragraph. The equipment in use, without the authorization referred to in the caput of this article or which does not satisfy the requirements of this article, may be seized by the Secretariat of the Federal Revenue of Brazil or by the Finance Secretariat of the Federated Unit and used as evidence of any infraction of the tax legislation arising from its use.” (NR)

“Art. 64. .......................................................................

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

§ 10. The Executive Branch is authorized to increase or reestablish the limit referred to in § 7 of this article.” (NR)

Art. 33. Art. 7 of Law No. 10,426 of 24 April 2002 shall come into force with the addition of the following § 6:

“Art. 7

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

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

§ 6 In the case of the accessory obligation referring to the Statement of Calculation of Social Contributions – DACON having a half-yearly periodicity, the fine referred to in item III of the caput of this article shall be calculated based on the amounts of the Contribution for the Financing of Social Security – COFINS or of the PIS/Pasep Contribution, informed in the monthly statements submitted after the deadline.” (NR)

Art. 34. Art. 11 of Law No. 10,480 of 2 July 2002 shall come into force with the following wording:

“Art. 11. .......................................................................

§ 1 The Federal Attorney-General is appointed by the President of the Republic, upon the nomination of the Advocate-General of the Union.

§ 2 It is incumbent upon the Federal Attorney-General:

I – to head the Federal Attorney-General's Office, coordinate its activities and guide its performance;

II – to exercise the representation of the federal autarchies and foundations before the Supreme Federal Court and the Superior Courts;

III – to suggest to the Advocate-General of the Union

legal measures of interest to the federal autarchies and foundations, required by the public interest;

IV – to distribute the positions and assign the members of the Career to the Attorney-General's Offices or Legal Departments of federal autarchies and foundations;

V – to regulate and effect the promotions and transfers of members of the Federal Attorney Career;

VI – to initiate inquiries and administrative disciplinary proceedings against members of the Federal Attorney Career, judge the respective proceedings and apply the corresponding penalties;

VII – to assign, or present when requested, in the manner of the law, Federal Attorneys; and

VIII – to issue and perform normative acts or otherwise, inherent to their attributions.

§ 3 In the performance of their attributions, the Federal Attorney-General may act before any court or Tribunal.

§ 4 The delegation of the attribution provided for in item II of § 2 of this article to the Attorneys-General or Heads of Attorney's Offices, Departments, Consultancies or Legal Advisories of federal autarchies and foundations and to the federal attorneys in the Adjutancy of Litigation is permitted, as well as those of items IV to VII of § 2

of this article to the Deputy Federal Attorney-General.” (NR)

Art. 35. Law No. 10,522 of 19 July 2002 shall come into force with the following amendments:

"Art. 2 o

.....................................................……………....

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

II – ............……................................................................

a) cancelled in the Cadastro de Pessoas Físicas

– CPF;

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

§ 4 o

The notification sent by the Secretaria da Receita Federal do Brasil, by the Procuradoria-Geral da Fazenda Nacional or by the Procuradoria-Geral Federal, informing the debtor of the existence of the debt or of its inscription in Dívida Ativa shall comply with the provisions of § 2 o of this article.

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

"Art. 11. The installment plan shall have its formalization conditioned upon the prior payment of the first installment, according to the amount of the debt and the requested term, observing the provisions of § 1 o of art. 13 of this Law.

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

§ 4 o

(Revoked).

§ 5 o (Revoked).

§ 6 o (Revoked).

§ 7 o (Revoked).

§ 8 o (Revoked).

§ 9 o (Revoked)." (NR)

"Art. 12. The granted installment request constitutes acknowledgment of debt and a valid and sufficient instrument for the collection of the tax credit, and the accuracy of the installment amounts may be subject to verification.

§ 1 o Once the conditions established in art. 11 of this Law are fulfilled, the installment plan shall be:

I – consolidated on the date of the request; and

II – considered automatically granted when the period of 90 (ninety) days has elapsed, counted from the date of the installment request without the Fazenda Nacional having issued a decision.

§ 2 o While the request is not granted, the debtor is obliged to pay, each month, as an advance, an amount corresponding to one installment." (NR)

"Art. 13. The amount of each monthly installment, at the time of payment, shall be increased by interest equivalent to the reference rate of the Sistema Especial de Liquidação e de Custódia – SELIC for federal securities, accumulated monthly, calculated from the month following the consolidation until the month prior to the payment, and 1% (one percent) for the month in which the payment is being made.

§ 1 o The minimum amount of each installment shall be set in a joint act of the Secretary of the Secretaria da Receita Federal do Brasil and the Procurador-Geral da Fazenda Nacional.

§ 2 o In the case of installment of a debt inscribed in Dívida Ativa da União, the debtor shall pay costs, fees and other legal charges."

(NR)

"Art. 13-A.

The installment of debts arising from the social contributions established by arts. 1 o and 2 o of Lei Complementar n o 110, of 29 June 2001, shall be requested before the Caixa Econômica Federal, applying to it the provisions of the caput of art. 10, in arts. 11 and 12, in § 2 o of art. 13 and in arts. 14 and 14-B of this Law.

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

§ 5 o

The reinstallment of debts referred to in the caput is prohibited, except when inscribed in Dívida Ativa da União." (NR)

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

I – taxes subject to withholding at source, deduction by third parties or

sub - rogation;

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

IV – taxes due upon registration of the Import Declaration;

V – tax incentives due to the Fundo de Investimento do Nordeste – FINOR, Fundo de Investimento da Amazônia – FINAM and Fundo de Recuperação do Estado do Espírito Santo – FUNRES;

VI – monthly payment by estimate of the Imposto sobre a Renda da Pessoa Jurídica – IRPJ and of the Contribuição Social sobre o Lucro Líquido – CSLL, in the form of art. 2 o of Lei n o 9.430, of 27 December 1996;

VII – mandatory monthly collection of the individual regarding income referred to in art. 8 o of Lei n o 7.713, of 22 December 1988;

VIII – tax or any other charge, while a previous installment plan relating to the same tax or charge has not been fully paid, except in the cases provided for in art. 14-A of this Law;

IX – taxes due by a legal entity with bankruptcy decreed or by an individual with civil insolvency decreed; and

X – tax credits due in the form of art. 4 o of Lei n o 10.931, of 2 August 2004, by the developer opting for the Regime Especial Tributário do Patrimônio de Afetação.

Sole paragraph. (Revoked)." (NR)

"Art. 14-A.

Observing the conditions provided for in this article, reinstallment of debts included in an ongoing installment plan or one that has been terminated shall be allowed.

§ 1 The reinstallment referred to in the caput of this article may include new debts.

§ 2 The formalization of the reinstallment request provided for in this article is conditioned upon the payment of the first installment in an amount corresponding to:

I – 10% (ten percent) of the total consolidated debts; or

II – 20% (twenty percent) of the total consolidated debts, if there is a debt with a history of previous reinstallment.

§ 3 The other provisions relating to installment payments provided for in this Law shall apply subsidiarily to the requests referred to in this article.”

“Art. 14-B. The failure to pay shall result in the immediate termination of the installment plan and the forwarding of the debt for registration in the Union's Active Debt or the continuation of execution, as the case may be:

I – of 3 (three) installments, consecutive or not; or

II – of 1 (one) installment, with all others paid.”

“Art. 14-C. A simplified installment plan may be granted, ex officio or upon request, with the payment of the first installment constituting an acknowledgment of debt and a sufficient instrument for the collection of the tax credit.

Sole paragraph. The prohibitions established in art. 14 of this Law do not apply to the installment plan referred to in the caput of this article.”

“Art. 14-D. The installment plans granted to States, the Federal District, or Municipalities shall contain clauses in which they authorize the withholding of the State Participation Fund – FPE or the Municipal Participation Fund – FPM.

Sole paragraph. The monthly amount of current social security obligations, for the purposes of this article, shall be calculated based on the respective Collection Form for the Length of Service Guarantee Fund and Information to Social Security – GFIP or, in the case of its non-submission within the legal deadline, estimated using the average of the last 12 (twelve) collection periods prior to the month of the withholding provided for in the

caput of this article, without prejudice to the collection or restitution or compensation of any differences.”

“Art. 14-E. Monthly, the Secretariat of the Federal Revenue of Brazil and the Attorney General's Office of the National Treasury shall publish, on their websites, statements of the installment plans granted within their competences.”

“Art. 14-F. The Secretariat of the Federal Revenue of Brazil and the Attorney General's Office of the National Treasury, within their competences, shall issue the acts necessary for the execution of the installment plan referred to in this Law.”

“Art. 25. The term of registration in the Union's Active Debt, as well as that of the federal autarchies and public foundations, the Certificate of Active Debt extracted from it, and the initial petition in a tax execution process may be signed manually, or by mechanical or electronic stamp, observing the legal provisions.

…......................................................................” (NR)

“Art. 37-A.

The credits of the federal autarchies and public foundations, of any nature, not paid within the deadlines provided for in the legislation, shall be increased by interest and late payment penalty, calculated in accordance with the terms and form of the legislation applicable to federal taxes.

§ 1 The credits registered in Active Debt shall be increased by a legal charge, replacing the condemnation of the debtor in attorney's fees, calculated in accordance with the terms and form of the legislation applicable to the Union's Active Debt.

§ 2 The provisions of this article do not apply to the credits of the Central Bank of Brazil.”

“Art. 37-B. The credits of the federal autarchies and public foundations, of any nature, may be paid in installments of up to 60 (sixty) monthly installments.

§ 1 The provisions of this article apply only to credits registered in Active Debt and centralized in the Regional Federal Attorney's Offices, Federal Attorney's Offices in the States, and Federal Sectional Attorney's Offices, in accordance with §§ 11 and 12 of art. 10 of Law No. 10.480, of July 2, 2002, and art. 22 of Law No. 11.457, of March 16, 2007.

§ 2 The installment plan shall have its formalization conditioned upon the prior payment of the first installment, according to the amount of the debt and the requested term, observing the provisions of § 9 of this article.

§ 3 Until the request is granted, the debtor is obliged to pay, each month, the amount corresponding to one installment.

§ 4 Non-compliance with the provisions of this article shall result in the denial of the request.

§ 5 The installment plan shall be considered automatically granted in the event of no manifestation by the competent authority within 90 (ninety) days, counted from the date of filing the request.

§ 6 The granted installment request constitutes an acknowledgment of debt and a sufficient instrument for the collection of the credit, and the accuracy of the installment amounts may be subject to verification.

§ 7 The debt subject to installment shall be consolidated on the date of the request.

§ 8 The debtor shall pay the costs, fees, and other legal charges.

§ 9 The minimum amount of each monthly installment shall be defined by an act of the Federal Attorney General.

§ 10. The amount of each monthly installment, at the time of payment, shall be increased by interest equivalent to the reference rate of the Special System for Settlement and Custody – SELIC for federal securities, accumulated monthly, calculated from the month following the consolidation until the month prior to the payment, and 1% (one percent) for the month in which the payment is being made.

§ 11. The failure to pay 3 (three) installments, consecutive or not, or one installment, with all others paid, shall result in the immediate termination of the installment plan and, as the case may be, the continuation of collection.

§ 12. In compliance with the principle of economy, observing the terms, limits, and conditions established in an act of the Federal Attorney General, a simplified installment plan may be granted, ex officio or upon request, with the payment of the first installment constituting an acknowledgment of debt and a sufficient instrument for the collection of the credit.

§ 13. Subject to the conditions set forth in this article, reinstallment of debts enrolled in the Active Debt of federal autarchies and public foundations, whether under an ongoing installment plan or one that has been terminated, shall be permitted.

§ 14. The formalization of the reinstallment request is conditioned upon payment of the first installment in an amount corresponding to:

I – 10% (ten percent) of the total consolidated debts; or

II – 20% (twenty percent) of the total consolidated debts, if there is a debt with a history of prior reinstallment.

§ 15. The other provisions relating to installment plans set forth in this article shall apply subsidiarily to reinstallment requests, to the extent they do not conflict with them.

§ 16. The installment plan referred to in this article shall be requested exclusively before the Regional Federal Attorney's Offices, the Federal Attorney's Offices in the States and the Sectional Federal Attorney's Offices.

§ 17. The granting of the installment plan for the debts referred to in this article is the exclusive competence of the Regional Federal Attorney's Offices, the Federal Attorney's Offices in the States and the Sectional Federal Attorney's Offices.

§ 18. The Federal Attorney-General's Office shall issue the acts necessary for the execution of the installment plan referred to in this article.

§ 19. Monthly, the Federal Attorney-General's Office shall publish, on the website of the Attorney-General's Office of the Union, statements of the installment plans granted within its competence.

§ 20. The rules set forth in this Law for the installment plan of the credits of the National Treasury shall apply subsidiarily to the provisions of this article.”

“Art. 37-C. The Attorney-General's Office of the Union may enter into the agreements referred to in art. 46 of Law No. 11.457, of 16 March 2007, in relation to information on natural persons or legal entities that have debts enrolled in the Active Debt of federal autarchies and public foundations.”

Art. 36. Law No. 10.887, of 18 June 2004, shall come into force with the addition of the following art. 16-A:

“Art. 16-A. The contribution of the Public Servant Social Security Plan – PSS, arising from amounts paid in compliance with a judicial decision, even if arising from the homologation of a settlement, shall be withheld at source, at the time of payment to the beneficiary or their legal representative, by the financial institution responsible for the payment, through the settlement of the collection slip, sent by the court-ordered payment department of the respective Court.

Sole paragraph. The respective Court, when sending the amounts of the court-ordered payment or small-value request, shall issue a duly completed collection slip, which shall be sent to the financial institution together with the proof of transfer of the funds subject to the condemnation.”

Art. 37. Law No. 6.404, of 15 December 1976, shall come into force with the following amendments:

“Art. 142. .....................................................................

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

VIII – to authorize, if the bylaws do not provide otherwise, the disposal of assets of the non-current assets, the creation of encumbrances

in rem

and the provision of guarantees for third-party obligations;

...................................................................................” (NR)

“Art. 176. .......................................................................

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

§ 5 The explanatory notes must:

I – present information on the basis of preparation of the financial statements and the specific accounting practices selected and applied for significant transactions and events;

II – disclose the information required by the accounting practices adopted in Brazil that is not presented in any other part of the financial statements;

III – provide additional information not indicated in the financial statements themselves and considered necessary for an adequate presentation; and

IV – indicate:

a) the main criteria for the valuation of equity elements, especially inventories, depreciation, amortization and depletion calculations, the creation of provisions for charges or risks, and adjustments to address probable losses in the realization of asset elements;

b) investments in other companies, when relevant (art. 247, sole paragraph);

c) the increase in value of asset elements resulting from new valuations (art. 182, § 3);

d) the encumbrances in rem created on asset elements, the guarantees provided to third parties and other eventual or contingent responsibilities;

e) the interest rate, maturity dates and guarantees of long-term obligations;

f) the number, types and classes of shares of the share capital;

g) the share purchase options granted and exercised during the fiscal year;

h) the adjustments of prior years (art. 186, § 1); and

i) the events subsequent to the closing date of the fiscal year that have, or may have, a relevant effect on the financial situation and future results of the company.

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

§ 7

The Securities and Exchange Commission may, at its discretion, regulate the registration referred to in § 3 of this article in a different manner.” (NR)

“Art. 177. .....................................................................

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

§ 2 The company shall observe exclusively in auxiliary books or records, without any modification of the commercial bookkeeping and the statements regulated in this Law, the provisions of tax law, or special legislation on the activity that constitutes its object, that prescribe, lead to or encourage the use of different accounting methods or criteria or determine records, entries or adjustments or the preparation of other financial statements.

I – (revoked);

II – (revoked).

§ 3 The financial statements of publicly traded companies shall also observe the rules issued by the Securities and Exchange Commission and shall be mandatorily submitted to audit by independent auditors registered with it.

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

§ 7

(Repealed).” (NR)

“Art. 178. .......................................................................

§ 1 ................................................................................

I – current assets; and

II – non-current assets, composed of long-term realizable assets, investments, fixed assets and intangible assets.

§ 2

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

I – current liabilities;

II – non-current liabilities; and

III – shareholders' equity, divided into share capital, capital reserves, equity valuation adjustments, profit reserves, treasury shares and accumulated losses.

...................................................................................” (NR)

“Art. 180. The obligations of the company, including financing for the acquisition of rights of non-current assets, shall be classified as current liabilities when they mature in the following fiscal year, and as non-current liabilities if they mature in a longer term, observing the provisions of the sole paragraph of art. 179 of this Law.” (NR)

“Art. 182. ........................................................................

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

§ 3 The counterparts of increases or decreases in value attributed to elements of assets and liabilities, as a result of their valuation at fair value, shall be classified as equity valuation adjustments, while not computed in the result of the fiscal year in obedience to the accrual basis, in the cases provided for in this Law or, in rules issued by the Securities and Exchange Commission, based on the competence conferred by § 3 of art. 177 of this Law.

...................................................................................” (NR)

“Art. 183. ..................…………….......................................

I – .............................….......................................................

a) at their fair value, when they are applications intended for trading or available for sale; and

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

VI – (repealed);

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

§ 1

For the purposes of the provisions of this article, fair value is considered:

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

§ 2

The decrease in the value of the elements of fixed and intangible assets shall be recorded periodically in the accounts of:

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

§ 3 The company shall periodically perform an analysis on the recovery of the values recorded in fixed and intangible assets, so that they are:

...................................................................................” (NR)

“Art. 184. ........................................................................

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

III – the obligations, charges and risks classified as non-current liabilities shall be adjusted to their present value, and the others adjusted when there is a relevant effect.” (NR)

“Art. 187. ......................................................................

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

IV – operating profit or loss, other revenues and other expenses;

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

VI – the participations of debentures, employees, administrators and beneficiary parties, even in the form of financial instruments, and of institutions or funds of assistance or pension of employees, which are not characterized as expenses;

...................................................................................” (NR)

“Art. 226. ..........................................................................

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

§ 3 The Securities and Exchange Commission shall establish special valuation and accounting rules applicable to merger, incorporation and spin-off operations involving a publicly traded company.” (NR)

“Art. 243. .......................................................................

§ 1 o The companies in which the investor has significant influence are associates.

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

§ 4 o Significant influence is considered to exist when the investor holds or exercises the power to participate in the decisions on the financial or operating policies of the investee, without controlling it.

§ 5 o Significant influence is presumed when the investor holds 20% (twenty percent) or more of the voting capital of the investee, without controlling it.” (NR)

“Art. 247. The explanatory notes on the investments referred to in art. 248 of this Law must contain precise information on the associates and subsidiaries and their relations with the company, indicating:

...................................................................................” (NR)

“Art. 248. In the company's balance sheet, investments in associates or subsidiaries and in other companies that are part of the same group or are under common control shall be evaluated by the equity method, in accordance with the following rules:

...................................................................................” (NR)

“Art. 250. ......................................................................

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

III – the portions of the results for the year, of accumulated profits or losses and of the cost of inventories or of non-current assets that correspond to unrealized results from transactions between the companies.

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

§ 2 o

The portion of the acquisition cost of the investment in a subsidiary that is not absorbed in the consolidation shall be maintained in non-current assets, with deduction of the adequate provision for proven losses, and shall be the subject of an explanatory note.

...................................................................................” (NR)

“Art. 252. .......................................................................

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

§ 4 o The Securities Commission shall establish special valuation and accounting rules applicable to share incorporation transactions involving a publicly held company.” (NR)

“Art. 279. The consortium shall be constituted by a contract approved by the body of the company competent to authorize the disposal of non-current assets, which shall contain:

...................................................................................” (NR)

Art. 38. Law No. 6.404 of December 15, 1976, shall now include arts. 184-A, 299-A and 299-B:

“Valuation Criteria in Corporate Transactions

‘Art. 184-A. The Securities Commission shall establish, based on the competence conferred by § 3 o of art. 177 of this Law, special valuation and accounting rules applicable to the acquisition of control, equity interests or businesses.’”

“Art. 299-A. The balance existing on December 31, 2008 in deferred assets that, by its nature, cannot be allocated to another group of accounts, may remain in assets under that classification until its complete amortization, subject to the analysis on recovery referred to in § 3 o of art. 183 of this Law.”

“Art. 299-B. The balance existing in the result of future years on December 31, 2008 shall be reclassified to non-current liabilities in an account representing deferred revenue.

Sole paragraph. The record of the balance referred to in the caput of this article shall evidence the deferred revenue and the respective deferred cost.”

Art. 39. Arts. 8 o and 19 of Decree-Law No. 1.598 of December 26, 1977, shall now have the following wording:

“Art. 8 o

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

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

§ 2 o For the purposes of accounting records, including the application of the provisions of § 2 o of art. 177 of Law No. 6.404 of December 15, 1976, the accounting records that are necessary for compliance with tax provisions relating to the determination of the taxable base for income tax and also for other taxes, when they should not, by their tax nature, appear in the accounting records, or are different from the entries in those records, shall be made exclusively in:

I – auxiliary books or accounting records; or

II – tax books, including the book referred to in item I of the caput of this article.

§ 3 o The provisions of § 2 o of this article shall be regulated by the Federal Revenue Secretariat of Brazil.” (NR)

“Art. 19. ........................................................................

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

III – other revenues or other expenses referred to in item IV of the caput

of art. 187 of Law No. 6.404 of December 15, 1976;

...................................................................................” (NR)

Art. 40. Art. 47 of Law No. 8.981, of 20 January 1995, shall henceforth include the following item VIII:

“Art. 47. ........................................................................

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

VIII – the taxpayer fails to keep or present to the tax authority the books or auxiliary records referred to in § 2

of art. 177 of Law No. 6.404, of 15 December 1976, and § 2 of art. 8 of Decree-Law No. 1.598, of 26 December 1977.

...................................................................................” (NR)

Art. 41. (VETOED)

Art. 42. (VETOED)

Art. 43.

(VETOED)

Art. 44. (VETOED)

Art. 45. Art. 8 of Law No. 11.732, of 30 June 2008, shall henceforth have the following wording:

“Art. 8

The term referred to in art. 25 of Law No. 11.508, of 20 July 2007, is extended until 1 July 2010.” (NR)

Art. 46. The concept of affiliated company provided for in art. 243 of Law No. 6.404, of 15 December 1976, with the wording given by this Law, shall only be used for the purposes provided for in that Law.

Sole paragraph. For the purposes provided for in special laws, the company referred to in art. 1.099 of Law No. 10.406, of 10 January 2002 – Civil Code, is considered affiliated.

Art. 47. Law No. 10.260, of 12 July 2001, shall henceforth have the following amendments:

“Art. 5

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

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

IV – grace period: 18 (eighteen) months counted from the month immediately following the conclusion of the course, with interest payments maintained under the terms of § 1 of this article;

V – amortization: shall begin in the 19th (nineteenth) month from the conclusion of the course, or earlier, at the initiative of the financed student, with the installments calculated, in any case:

(Revoked by Provisional Measure No. 487, of 2010)

(Without effect)

...................................................................................” (NR)

CHAPTER V FINAL PROVISIONS

Art. 48. The First, Second and Third Taxpayer Councils of the Ministry of Finance, as well as the Superior Chamber of Tax Appeals, are unified into one body, named the Administrative Council of Tax Appeals, a collegiate, parity body, part of the structure of the Ministry of Finance, with competence to judge ex officio and voluntary appeals of first-instance decisions, as well as special appeals, on the application of legislation referring to taxes administered by the Secretariat of the Federal Revenue of Brazil.

Sole paragraph. The following are prerogatives of the Councilor serving on the Administrative Council of Tax Appeals - CARF: (Included by Law No. 12.833, of 2013)

I - to be held civilly liable only, in a judicial or administrative proceeding, on account of decisions rendered in the judgment of a case within the scope of CARF, when it is proven that he acted with intent or fraud in the exercise of his functions; and (Included by Law No. 12.833, of 2013)

II – (VETOED). (Included by Law No. 12.833, of 2013)

Art. 49. The attributions and competences of the First, Second and Third Taxpayer Councils of the Ministry of Finance and of the Superior Chamber of Tax Appeals, and their respective chambers and panels, are transferred to the Administrative Council of Tax Appeals.

§ 1 It is incumbent upon the Minister of State for Finance to install the Administrative Council of Tax Appeals, to appoint its president from among the representatives of the National Treasury, and to provide for the competences for judgment by subject matter.

§ 2

(VETOED)

§ 3 The competence of the Taxpayer Councils and of the Superior Chamber of Tax Appeals is extended until the Administrative Council of Tax Appeals is installed.

§ 4 Until the internal regulations of the Administrative Council of Tax Appeals are approved, the Internal Regulations of the Taxpayer Councils and of the Superior Chamber of Tax Appeals of the Ministry of Finance shall be applied, where applicable.

Art. 50. The civil servants who, on the date of publication of this Law, were assigned to and effectively working in the First, Second and Third Taxpayer Councils of the Ministry of Finance and in the Superior Chamber of Tax Appeals are transferred, in the manner provided for in item I of the sole paragraph of art. 36 of Law No. 8.112, of 11 December 1990, to the Administrative Council of Tax Appeals.

Art. 51. The commissioned positions and gratified functions of the structure of the First, Second and Third Taxpayer Councils of the Ministry of Finance and of the Superior Chamber of Tax Appeals are transferred to the Administrative Council of Tax Appeals.

Art. 52. The provisions of the tax legislation in force that refer to the Taxpayer Councils and to the Superior Chamber of Tax Appeals shall be understood as pertaining to the Administrative Council of Tax Appeals.

Art. 53. The statute of limitations on tax credits may be recognized ex officio by the administrative authority.

Sole paragraph. The ex officio recognition referred to in the caput of this article applies including to the social contributions provided for in subparagraphs a,

b and c of the sole paragraph of art. 11 of Law No. 8.212, of 24 July 1991, to the contributions instituted by way of substitution and to the contributions owed to third parties, understood as other entities and funds.

Art. 54. Legal entities that have been declared inactive up to the date of publication of this Law shall have their registration in the National Register of Legal Entities – CNPJ closed, under the terms and conditions defined by the Secretariat of the Federal Revenue of Brazil.

Art. 55. Legal entities that have their CNPJ registration closed by 31 December 2008, under the terms of art. 54 of this Law and arts. 80 and 80-A of Law No. 9.430 of 27 December 1996, are exempted:

I – from the submission of declarations and statements relating to taxes administered by the Secretariat of the Federal Revenue of Brazil;

II – from communication to the Secretariat of the Federal Revenue of Brazil of the closure, extinction or cancellation in the registration bodies; and

III – from penalties arising from non-compliance with the ancillary obligations referred to in items I and II of the caput

of this article.

Art. 56. As of 1 January 2008, income tax on prizes obtained in lotteries shall apply only to the amount of the cash prize that exceeds the amount of the first bracket of the monthly incidence table of the Individual Income Tax – IRPF.

Sole paragraph. (VETOED)

Art. 57. The application of the provisions of arts. 35 and 35-A of Law No. 8.212 of 24 July 1991, to the still unpaid installments of payment plans and to other debts, whether or not registered in Active Debt, collected through a process not yet finally judged, shall occur:

I – upon request of the taxpayer, addressed to the competent administrative authority, informing and proving that it falls under the mentioned hypothesis; or

II – ex officio, when the administrative authority verifies the possibility of application.

Sole paragraph. The procedure for reviewing fines provided for in this article shall be regulated by a joint ordinance of the Attorney General's Office of the National Treasury and the Secretariat of the Federal Revenue of Brazil.

Art. 58. The bodies responsible for collecting the Active Debt of the Union may use services of public financial institutions to carry out acts that enable the amicable satisfaction of registered credits.

§ 1 In accordance with the terms agreed with the financial institutions, the bodies responsible for collecting the Active Debt:

I – shall guide the financial institution on the tax legislation applicable to the tax subject to amicable satisfaction;

II – shall delimit the acts of amicable collection to be performed by the financial institution;

III – shall indicate the remissions and amnesties, expressly provided for in law, applicable to the tax subject to amicable satisfaction;

IV – shall set the deadline that the financial institution will have to succeed in the amicable satisfaction of the registered credit, before the filing of the tax execution action, when applicable; and

V – shall set the mechanisms and parameters of remuneration by result.

§ 2 For the purposes of this article, bidding is dispensable, provided that the public financial institution has notorious competence in the activity of recovering unpaid credits.

§ 3 Joint act of the Attorney General of the Union and the Minister of State for Finance:

I – shall set the remuneration by result due to the financial institution; and

II – shall determine the credits that may be subject to the provisions of the caput of this article, including establishing value thresholds.

Art. 59. For the purpose of calculating interest on capital referred to in art. 9 of Law No. 9.249 of 26 December 1995, the amounts relating to equity valuation adjustments referred to in § 3 of art. 182 of Law No. 6.404 of 15 December 1976, as amended by Law No. 11.638 of 28 December 2007, are not included among the equity accounts on which interest must be calculated.

(See Provisional Measure No. 627 of 2013)

(Effectiveness)

(Repealed by Law No. 12.973 of 2014)

(Effectiveness)

Art. 60. The provisions of item IV of the

caput of art. 187 of Law No. 6.404 of 15 December 1976, as amended by this Law, do not alter the treatment of operating and non-operating results for the purposes of calculation and offsetting of tax losses.

(See Provisional Measure No. 627 of 2013)

(Effectiveness)

(Repealed by Law No. 12.973 of 2014)

(Effectiveness)

Sole paragraph. The changes made by art. 37 of this Law may not be applied to the accounting of political parties before 1 January 2011.

(Repealed by Law No. 12.973 of 2014)

(Effectiveness)

Art. 61. The bookkeeping referred to in art. 177 of Law No. 6.404 of 15 December 1976, when carried out by financial institutions and other entities authorized to operate by the Central Bank of Brazil, including those constituted as publicly traded companies, must observe the provisions of Law No. 4.595 of 31 December 1964, and the normative acts arising therefrom.

Art. 62. The consolidated text of Law No. 6.404 of 15 December 1976, with all amendments introduced therein by subsequent legislation, including by this Law, shall be published in the Official Gazette of the Union by the Executive Branch.

Art. 63. Within the scope of the Federal Executive Branch, 28 (twenty-eight) commissioned positions of the Senior Management and Advisory Group – DAS and 16 (sixteen) Gratified Functions – FG are extinguished, being 16 (sixteen) DAS-101.2, 12 (twelve) DAS-101.1, 4 (four) FG-1, 2 (two) FG-2 and 10 (ten) FG-3, and 15 (fifteen) commissioned positions of the Senior Management and Advisory Group – DAS are created, being 2 (two) DAS-101.5, 1 (one) DAS-101.4 and 12 (twelve) DAS-101.3.

Art. 64. The provisions of arts. 1 to 7 of Provisional Measure No. 447 of 14 November 2008, also apply to triggering events occurring between 1 and 31 October 2008.

Art. 65. The Union is authorized to grant extraordinary subsidy to independent sugarcane producers in the Northeast region and the State of Rio de Janeiro for the 2008/2009 harvest.

§ 1 The Ministries of Agriculture, Livestock and Supply and of Finance shall establish in a joint act the operational conditions for the implementation, execution, payment, control and inspection of the subsidy provided for in the

caput of this article, and must observe that the subsidy shall be:

I – granted directly to the producers or through their cooperatives, based on the quantity of sugarcane effectively sold to the sugar and alcohol mills in the region;

II – defined by the difference between the variable production cost in the Northeast for the 2008/2009 harvest, calculated by the Companhia Nacional de Abastecimento – CONAB at R$ 40.92 (forty reais and ninety-two centavos) per ton of sugarcane and the average monthly net price per ton of standard sugarcane calculated from the price determined by the Conselho dos Produtores de Cana-de-Açúcar, Açúcar e Álcool – CONSECANA, of Alagoas and Pernambuco, weighted by the production of those States estimated in the Conab harvest survey of December 2008;

III – limited to R$ 5.00 (five reais) per ton of sugarcane and to 10,000 (ten thousand) tons per producer throughout the harvest;

IV – paid in 2008 and 2009, referring to the production of the 2008/2009 harvest effectively delivered as of 1

May 2008 in the case of the State of Rio de Janeiro and in the periods from 1 August 2008 to 31 December 2008 in the other cases and from 1 January 2009 to the end of the harvest, considering the average of the monthly subsidy amounts for each period.

§ 2 The costs arising from this subsidy shall be borne by the action corresponding to the Guarantee and Support of Prices in the Commercialization of Agricultural Products, of the Budget of Official Credit Operations, under the coordination of the Ministry of Finance.

Art. 66. The Union is authorized, on an exceptional basis, to proceed with the acquisition of sugar produced by the mills located in the Northeast region, from the 2008/2009 harvest, at a price not higher than the average price practiced in the region, based on price parameters defined jointly by the Ministries of Finance and of Agriculture, Livestock and Food Supply, observing the legislation in force.

Sole paragraph. The costs arising from the acquisitions referred to in this article shall be borne by the appropriation allocated in the Agro-Food Supply Program, in the action corresponding to the Formation of Stocks, under the coordination of Conab.

Art. 67. In the event of installment payment of the tax credit before the filing of the complaint, the complaint may only be accepted upon subsequent default of the obligation that is the subject of the complaint.

Art. 68. The State's punitive claim is suspended with regard to the crimes provided for in arts. 1 and 2 of Law No. 8,137 of 27 December 1990, and in arts. 168-A and 337-A of Decree-Law No. 2,848 of 7 December 1940 – Penal Code, with the suspension limited to the debts that have been the subject of an installment payment concession, as long as the installment payments referred to in arts. 1 to 3 of this Law are not terminated, observing the provisions of art. 69 of this Law.

Sole paragraph. The criminal statute of limitations does not run during the period of suspension of the punitive claim.

Art. 69. The punishability of the crimes referred to in art. 68 is extinguished when the legal entity related to the agent makes full payment of the debts arising from taxes and social contributions, including accessories, that have been the subject of an installment payment concession.

Sole paragraph. In the event of payment made by the natural person referred to in § 15 of art. 1 of this Law, the extinction of punishability shall occur upon full payment of the amounts corresponding to the criminal action.

§ 1

In the event of payment made by the natural person referred to in § 15 of art. 1 of this Law, the extinction of punishability shall occur upon full payment of the amounts corresponding to the criminal action.

(Text given by Complementary Law No. 225 of 2026)

2 The suspension of the punitive claim referred to in art. 68 of this Law and the extinction of punishability referred to in this article do not apply to an agent declared a habitual debtor in a final administrative decision and registered in the Informativo Register of unpaid credits of the federal public sector (Cadin), provided for in

Law No. 10,522 of 19 July 2002.

(Included by Complementary Law No. 225 of 2026)

Art. 70. (VETOED)

Art. 71.

The adjudication of shares by the Union, for payment of debts registered in the Active Debt, which entails participation in business companies, shall have the prior consent, by means of a resolution, of the Interministerial Commission for Corporate Governance and Administration of Equity Interests of the Union – CGPAR, and the Union is prohibited from assuming corporate control. (Regulation)

§ 1 The adjudication referred to in the caput of this article shall be limited to shares of business companies with economic activity in the national defense sector.

§ 2 The provisions of the caput of this article also apply to dation in payment, for settlement of debts of a non-tax nature registered in the Active Debt.

§ 3 An act of the Executive Branch shall regulate the provisions of this article.

Art. 72. Law No. 9,873 of 23 November 1999 shall come into force with the following amendments:

“Art. 1-A.

Once the non-tax credit is definitively constituted, after the regular conclusion of the administrative process, the execution action of the federal public administration relating to a credit arising from the application of a fine for violation of the legislation in force prescribes in 5 (five) years.”

“Art. 2

The prescription of the punitive action is interrupted:

I – by notification or summons of the indictee or accused, including by means of a public notice;

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

IV – by any unequivocal act that entails an express manifestation of an attempt at a conciliatory solution within the internal scope of the federal public administration.”

(NR)

“Art. 2-A.

The statute of limitations period for the executory action is interrupted:

I – by the judge's order that orders the summons in tax execution;

II – by judicial protest;

III – by any judicial act that places the debtor in default;

IV – by any unequivocal act, even if extrajudicial, that entails acknowledgment of the debt by the debtor;

V – by any unequivocal act that entails an express manifestation of an attempt at a conciliatory solution within the internal scope of the federal public administration.”

Art. 73. Art. 32 of Law No. 9,430 of 27 December 1996 shall come into force with the addition of the following paragraphs:

“Art. 32. ......................................................................

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

§ 11. The procedure aimed at suspending the tax immunity of political parties shall only be initiated after the final and unappealable decision of the Superior Electoral Court that judges the due accounts to the Electoral Justice as irregular or not submitted, in accordance with the Law.

§ 12. The interested entity shall have all legal means to challenge the facts that determine the suspension of the benefit.” (NR)

Art. 74. Art. 28 of Law No. 11.171, of 2 September 2005, shall come into force with the following wording: (Revoked by Provisional Measure No. 1.286, of 2024)

(Revoked by Law No. 15.141, of 2025)

“Art. 28. The assignment to other bodies or entities of the federal public administration, the States, the Federal District and the Municipalities of employees of the DNIT is prohibited, in the following cases:

I – during the first 10 (ten) years of effective service at the DNIT, from entry into a position of the Careers dealt with in art. 1 of this Law; or

II – for a period of 10 (ten) years counted from the publication of this Law, for the employees of the Special Plan of Positions of the DNIT, instituted by art. 3 of this Law.

Sole paragraph. Except from the provisions of the caput

of this article is the assignment or requisition for the fulfillment of situations provided for in specific laws, or for the occupation of positions of Special Nature, of commissioned appointment of the Group-Direction and Superior Advisory, DAS-6, DAS-5, DAS-4 or equivalent within the scope of the Ministry of Transport.” (NR)

Art. 75. Art. 4 of Law No. 11.345, of 14 September 2006, shall come into force with the following wording:

“Art. 4

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

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

§ 14. The provisions of § 12 apply to non-profit social clubs that prove participation in official competitions in at least 3 (three) distinct sports modalities, in accordance with a certificate to be issued annually by the Brazilian Confederation of Clubs.” (NR)

Art. 76. The period provided for in art. 10 of Law No. 11.345, of 14 September 2006, is reopened for 180 (one hundred and eighty) days counted from the publication of this Law for the Santas Casas de Misericórdia, for non-profit entities of physical rehabilitation of the disabled and for non-profit social clubs that prove participation in official competitions in at least 3 (three) distinct sports modalities, in accordance with a certificate to be issued annually by the Brazilian Confederation of Clubs.

Art. 77. The validity of Law No. 8.989, of 24 February 1995, is extended until 31 December 2014.

Art. 78. (VETOED)

Art. 79.

The following are revoked:

I – §§ 1 and 3 to 8 of art. 32, art. 34, §§ 1 to 4 of art. 35, §§ 1 and 2 of art. 37, arts. 38 and 41, § 8 of art. 47, § 2 of art. 49, the sole paragraph of art. 52, the

item II of the caput of art. 80, the

art. 81, the

§§ 1, 2, 3, 5, 6 and 7 of art. 89 and the

sole paragraph of art. 93 of Law No. 8.212, of 24 July 1991;

II – art. 60 of Law No. 8.383, of 30 December 1991;

III – the sole paragraph of art. 133 of Law No. 8.213, of 24 July 1991;

IV – art. 7 of Law No. 9.469, of 10 July 1997;

V – the sole paragraph of art. 10, §§ 4 to 9 of art. 11 and the sole paragraph of art. 14 of Law No. 10.522, of 19 July 2002;

VI – the sole paragraph of art. 15 of Decree No. 70.235, of 6 March 1972;

VII – art. 13 of Law No. 8.620, of 5 January 1993;

VIII – §§ 1, 2 and 3 of art. 84 of Decree-Law No. 73, of 21 November 1966;

IX – art. 1 of Law No. 10.190, of 14 February 2001, in the part that amends art. 84 of Decree-Law No. 73, of 21 November 1966;

X – § 7 of art. 177, the

item V of the caput of art. 179, the

art. 181, the

item VI of the caput of art. 183 and the

items III and IV of the caput of art. 188 of Law No. 6.404, of 15 December 1976;

XI – from the installation of the Administrative Council of Tax Appeals:

a) Decree No. 83.304, of 28 March 1979;

b) Decree No. 89.892, of 2 July 1984; and

c) art. 112 of Law No. 11.196, of 21 November 2005;

XII – § 1 of art. 3 of Law No. 9.718, of 27 November 1998;

XIII –

item III of the

caput

of art. 8 of Law No.

6.938, of 31 August 1981; and

XIV – item II of § 2 of art. 1 of Law No. 9.964, of 10 April 2000.

Art. 80. This Law enters into force on the date of its publication.

Brasília, 27 May 2009; 188th of Independence and 121st of the Republic.

LUIZ INÁCIO LULA DA SILVA

Tarso Genro Guido Mantega Reinhold Stephanes José Antonio Dias Toffoli

This text does not replace the one published in the DOU of 28.5.2009

*