Lei nº 13.874, de 20 de setembro de 2019 - Institui a Declaração de Direitos de Liberdade Econômica (Law No. 13,874 of 20 September 2019 - Declaration of Economic Freedom Rights (Economic Freedom Law))

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

General Secretariat

Deputy Office for Legal Affairs

LAW No. 13,874, OF 20 SEPTEMBER 2019

Veto Message

Conversion of Provisional Measure No. 881, of 2019

Regulation

Effectiveness

Institutes the Declaration of Economic Freedom Rights; establishes guarantees of free market; amends Laws No. 10,406, of 10 January 2002 (Civil Code), 6,404, of 15 December 1976, 11,598, of 3 December 2007, 12,682, of 9 July 2012, 6,015, of 31 December 1973, 10,522, of 19 July 2002, 8,934, of 18 November 1994, Decree-Law No. 9,760, of 5 September 1946 and the Consolidation of Labor Laws, approved by Decree-Law No. 5,452, of 1 May 1943; repeals Delegated Law No. 4, of 26 September 1962, Law No. 11,887, of 24 December 2008, and provisions of Decree-Law No. 73, of 21 November 1966; 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

GENERAL PROVISIONS

Art. 1

The Declaration of Economic Freedom Rights is instituted, which establishes norms for the protection of free initiative and the free exercise of economic activity and provisions on the State's action as a normative and regulatory agent, under the terms of item IV of the

caput of art. 1, of the

sole paragraph of art. 170 and of the

caput of art. 174 of the Federal Constitution.

§ 1 The provisions of this Law shall be observed in the application and interpretation of civil, business, economic, urban and labor law in legal relations that fall within its scope of application and in public ordering, including on the exercise of professions, commerce, commercial boards, public registries, traffic, transport and environmental protection.

§ 2 All norms of public ordering on private economic activities are interpreted in favor of economic freedom, good faith and respect for contracts, investments and property.

§ 3 The provisions of arts. 1, 2, 3 and 4 of this Law do not apply to tax law and financial law, except for item X of the

caput of art. 3.

§ 3 The provisions of this Chapter and Chapters II and III of this Law do not apply to tax law and financial law, except for the provisions of item X of the caput of art. 3 of this Law.

(Redaction given by Law No. 14,195, of 2021)

§ 4 The provisions of arts. 1, 2, 3 and 4 of this Law constitute a general norm of economic law, as provided in

item I of the caput

and in

§§ 1, 2, 3 and 4 of art. 24 of the Federal Constitution, and shall be observed for all public acts of release of economic activity performed by the States, the Federal District and the Municipalities, under the terms of § 2 of this article.

§ 5 The provisions of item IX of the

caput of art. 3 of this Law do not apply to the States, the Federal District and the Municipalities, except if:

I - the public act of release of economic activity is derived or delegated by federal ordinary legislation; or

II - the federative entity or the body responsible for the act decides to bind itself to the provisions of item IX of the

caput of art. 3 of this Law by means of a valid and proper instrument.

§ 6 For the purposes of this Law, public acts of release are considered to be the license, authorization, concession, registration, permission, permit, cadastre, accreditation, study, plan, registration and other acts required, under any denomination, by a body or entity of the public administration in the application of legislation, as a condition for the exercise of economic activity, including the beginning, continuation and end for the installation, construction, operation, production, functioning, use, exercise or performance, in the public or private sphere, of activity, service, establishment, profession, installation, operation, product, equipment, vehicle, building and others.

Art. 2

The principles that guide the provisions of this Law are:

I - freedom as a guarantee in the exercise of economic activities;

II - the good faith of the individual before the public power;

III - the subsidiary and exceptional intervention of the State on the exercise of economic activities; and

IV - the recognition of the vulnerability of the individual before the State.

Sole paragraph. Regulation shall provide on the criteria for assessment to set aside item IV of the

caput of this article, limited to issues of bad faith, hypersufficiency or recidivism.

CHAPTER II

OF THE DECLARATION OF ECONOMIC FREEDOM RIGHTS

Art. 3

The rights of every person, natural or legal, essential for the economic development and growth of the Country, are observed as provided in the sole paragraph of art. 170 of the Federal Constitution:

I - to develop low-risk economic activity, for which it uses exclusively its own private property or that of consenting third parties, without the need for any public acts of release of economic activity;

II - to develop economic activity at any time or day of the week, including holidays, without being subject to additional charges or encumbrances, observed:

a) the norms of environmental protection, including those to repress noise pollution and disturbance of public peace;

b) the restrictions arising from contract, condominium regulation or other legal business, as well as those arising from norms of real rights, including those of neighborhood rights; and

c) labor legislation;

III - to freely define, in unregulated markets, the price of products and services as a consequence of changes in supply and demand;

IV - to receive isonomic treatment from bodies and entities of the public administration regarding the exercise of acts of release of economic activity, in which case the act of release will be bound to the same criteria of interpretation adopted in analogous previous administrative decisions, observed the provisions in regulation;

V - enjoy the presumption of good faith in acts performed in the exercise of economic activity, for which doubts regarding the interpretation of civil, business, economic and urban law shall be resolved in a manner that preserves private autonomy, except where there is an express legal provision to the contrary;

VI - develop, implement, operate or market new types of products and services when infra-legal rules become outdated due to internationally consolidated technological development, under the terms established in regulations, which shall set forth the requirements for assessing the specific situation, the procedures, the timing and the conditions of the effects;

VII - (VETOED);

VIII - have the guarantee that arm's-length business legal transactions shall be freely stipulated by the contracting parties, so that all rules of business law apply only subsidiarily to what has been agreed, except for rules of public policy;

IX - have the guarantee that, in requests for public acts of release of economic activity that are subject to the provisions of this Law, once all elements necessary for the instruction of the process have been presented, the private individual shall be expressly and immediately informed of the maximum period stipulated for the analysis of their request and that, once the established period has elapsed, the silence of the competent authority shall constitute tacit approval for all purposes, except in the cases expressly prohibited by law;

(See Decree No. 10,178, of 2019)

Effective Date

X - archive any document by means of microfilm or digital means, in accordance with the technique and requirements established in regulations, in which case it shall be equivalent to a physical document for all legal purposes and for proving any act of public law; (Regulation)

XI - not be required to provide an abusive compensatory or mitigating measure or obligation, in the context of impact studies or other releases of economic activity in urban law, understood as one that:

a) (VETOED);

b) requires a measure that was already planned for execution before the request by the private individual, without the economic activity altering the demand for execution of said measure;

c) uses the private individual to carry out executions that offset impacts that would exist regardless of the enterprise or the economic activity requested;

d) requires the execution or provision of any type for areas or situations beyond those directly impacted by the economic activity; or

e) is unreasonable or disproportionate, including when used as a means of coercion or intimidation; and

XII - not be required by the direct or indirect public administration to provide a certificate without express provision in law.

§ 1º For the purposes of the provisions of item I of the

caput of this article:

I - an act of the federal Executive Branch shall provide for the classification of low-risk activities to be observed in the absence of specific state, district or municipal legislation;

II - in the event of the absence of an act of the federal Executive Branch referred to in item I of this paragraph, a resolution of the Committee for the Management of the National Network for the Simplification of the Registration and Legalization of Companies and Businesses (CGSIM) shall apply, regardless of the adherence of the federative entity to the National Network for the Simplification of the Registration and Legalization of Companies and Businesses (Redesim); and

III - in the event of the existence of state, district or municipal legislation on the classification of low-risk activities, the federative entity that issues or has issued specific rules shall send a notification to the Ministry of Economy regarding the issuance of its rules.

§ 2º The inspection of the exercise of the right referred to in item I of the

caput of this article shall be carried out subsequently, ex officio or as a consequence of a complaint forwarded to the competent authority.

§ 3º The provisions of item III of the

caput of this article do not apply:

I - to situations in which the price of products and services is used for the purpose of reducing the amount of tax, postponing its collection or remitting profits in the form of costs abroad; and

II - to competition defense legislation, consumer rights and other provisions protected by federal law.

§ 4º For the purposes of the provisions of item VII of the

caput of this article, a group whose number of members does not exceed the specific limits established for the practice of the modality of implementation, testing or offering, as established in an ordinance of the Special Secretary for Productivity, Employment and Competitiveness of the Ministry of Economy, is understood as restricted.

(Repealed by Provisional Measure No. 915, of 2019)

(Repealed by Law 14,011, of 2020)

§ 5º The provisions of item VIII of the

caput of this article do not apply to the public company and the mixed-capital company defined in arts. 3

and

4 of Law No. 13,303, of 30 June 2016 .

§ 6º The provisions of item IX of the

caput of this article do not apply when:

I - it concerns tax issues of any kind or the granting of trademark registration;

II - the decision entails a financial commitment of the public administration; and

III - there is express objection in a treaty in force in the Country.

§ 7º The tacit approval provided for in item IX of the

caput of this article does not apply when the ownership of the request belongs to a public agent or their spouse, partner or relative in a direct or collateral line, by consanguinity or affinity, up to the 3rd (third) degree, addressed to an administrative or political authority of the very body or entity of the public administration in which they carry out their functional activities.

§ 8º The period referred to in item IX of the

caput of this article shall be defined by the body or entity of the public administration requested, observing the principles of impersonality and efficiency and the maximum limits established in regulations.

§ 9º (VETOED).

§ 10. The provisions of item XI of the

caput of this article do not apply to situations of agreement resulting from illegality.

§ 11. For the purposes of item XII of the

caput of this article, it is illegal to set a validity period for a certificate issued regarding an immutable fact, including death.

§ 12. The provisions of item IX of the caput do not apply to activities with significant environmental impact, as established by the competent environmental agency. (Included by Provisional Measure No. 915, of 2019)

CHAPTER III

ON THE GUARANTEES OF FREE INITIATIVE

Art. 4 It is the duty of the public administration and of the other entities bound by this Law, in the exercise of regulation of a public norm belonging to the legislation on which this Law concerns, except in strict compliance with an explicit provision in law, to avoid the abuse of regulatory power in a manner that unduly:

I - creates market reserve by favoring, in regulation, an economic or professional group, to the detriment of other competitors;

II - drafts statements that prevent the entry of new domestic or foreign competitors into the market;

III - requires technical specification that is not necessary to achieve the desired end;

IV - drafts statements that prevent or delay innovation and the adoption of new technologies, processes or business models, except for situations considered in regulation as high risk;

V - increases transaction costs without demonstration of benefits;

VI - creates artificial or compulsory demand for a product, service or professional activity, including the use of notary offices, registries or cadastres;

VII - introduces limits to the free formation of business companies or economic activities;

VIII - restricts the use and exercise of advertising and propaganda about an economic sector, except for the hypotheses expressly prohibited in federal law; and

IX - requires, under the pretext of tax registration, requests of another nature in a manner that mitigates the effects of item I of the

caput of art. 3 of this Law.

Art. 4-A It is the duty of the public administration and of the other entities subject to this Law, in the application of public ordering over private economic activities:

(Included by Law No. 14.195, of 2021)

I - to grant fair, predictable and equal treatment among economic agents;

(Included by Law No. 14.195, of 2021)

II - to draw up infraction notices or apply sanctions based on subjective or abstract terms only when these are properly regulated by means of clear, objective and predictable criteria; and

(Included by Law No. 14.195, of 2021)

III - to observe the criterion of double visit for drawing up infraction notices arising from the exercise of an activity considered low or medium risk.

(Included by Law No. 14.195, of 2021)

§ 1 The competent bodies and entities, in the form of item II of the caput of this article, shall issue normative acts to define the application and incidence of subjective or abstract concepts by means of clear, objective and predictable criteria, observing that:

(Included by Law No. 14.195, of 2021)

I - in cases of indispensability of subjective judgment for the application of the sanction, the normative act shall determine the procedure for its assessment, in order to guarantee the greatest possible predictability and impersonality;

(Included by Law No. 14.195, of 2021)

II - the competence for issuing the equivalent infralegal normative acts referred to in this paragraph may be delegated by the competent Power according to its autonomy, as well as by the body or entity responsible for drawing up the infraction notice.

(Included by Law No. 14.195, of 2021)

§ 2 For administrative, controlling and judicial purposes, the requirements provided for in item II of the caput of this article are considered fully met by the public administration when the public advocacy, within the scope of the Union, the States, the Federal District and the Municipalities, within the limits of their respective competence, has previously analyzed the act referred to in § 1 of this article.

(Included by Law No. 14.195, of 2021)

§ 3 The bodies and entities shall issue the normative acts provided for in § 1 of this article within 4 (four) years, and the Executive Power may establish a shorter period in regulation.

(Included by Law No. 14.195, of 2021)

§ 4 The provisions of item II of the caput of this article apply exclusively to the act of drawing up arising from infractions referring to matters in which the activity was considered low or medium risk, and do not apply to bodies and entities of the public administration that have not so classified it, directly or indirectly, according to the following criteria:

(Included by Law No. 14.195, of 2021)

I - directly, when carried out by the very body or entity of the public administration that proceeds to the drawing up; and

(Included by Law No. 14.195, of 2021)

II - indirectly, when the applicable risk level arises from a hierarchically superior or subsidiary norm, by force of law, provided that the classification refers explicitly to the matter on which the drawing up will proceed.

(Included by Law No. 14.195, of 2021)

CHAPTER IV

ON REGULATORY IMPACT ANALYSIS

Art. 5

The proposals for issuing and amending normative acts of general interest to economic agents or to users of the services provided, issued by a body or entity of the federal public administration, including autarchies and public foundations, shall be preceded by a regulatory impact analysis, which shall contain information and data on the possible effects of the normative act to verify the reasonableness of its economic impact. (Regulation)

Sole paragraph. Regulation shall provide on the start date of the requirement referred to in the

caput of this article and on the content, the methodology of the regulatory impact analysis, the minimum questions to be examined, the hypotheses in which its completion will be mandatory and the hypotheses in which it may be waived.

CHAPTER V

ON LEGISLATIVE AMENDMENTS AND FINAL PROVISIONS

Art. 6 The Brazilian Sovereign Fund (FSB) is extinguished, a special fund of an accounting and financial nature, linked to the Ministry of Economy, created by Law No. 11,887, of December 24, 2008.

Art. 7

A

Law No. 10,406, of January 10, 2002 (Civil Code), shall enter into force with the following amendments:

"Art. 49-A. The legal entity is not to be confused with its partners, associates, founders or administrators.

Sole paragraph. The patrimonial autonomy of legal entities is a lawful instrument for the allocation and segregation of risks, established by law with the purpose of stimulating enterprises, for the generation of jobs, taxes, income and innovation for the benefit of all."

"Art. 50. In the event of abuse of legal personality, characterized by diversion of purpose or by patrimonial confusion, the judge, upon request of the party, or of the Public Prosecutor's Office when it is incumbent upon it to intervene in the process, may disregard it so that the effects of certain and determined obligation relationships are extended to the private assets of administrators or partners of the legal entity directly or indirectly benefited by the abuse.

§ 1 For the purposes of the provisions of this article, diversion of purpose is the use of the legal entity with the purpose of harming creditors and for the practice of illicit acts of any nature.

§ 2 Patrimonial confusion is understood as the absence of de facto separation between assets, characterized by:

I - repetitive fulfillment by the company of obligations of the partner or administrator or vice-versa;

II - transfer of assets or liabilities without effective consideration, except those of proportionally insignificant value; and

III - other acts of non-compliance with patrimonial autonomy.

§ 3 The provisions in the

caput and in §§ 1 and 2 of this article also apply to the extension of the obligations of partners or administrators to the legal entity.

§ 4 The mere existence of an economic group without the presence of the requirements dealt with in the

caput of this article does not authorize the disregard of the legal personality of the legal entity.

§ 5 The mere expansion or alteration of the original purpose of the specific economic activity of the legal entity does not constitute diversion of purpose." (NR)

"Art. 113. ......................................................................................................................

§ 1 The interpretation of the legal transaction must attribute to it the meaning that:

I - is confirmed by the conduct of the parties after the conclusion of the transaction;

II - corresponds to the uses, customs and market practices relating to the type of transaction;

III - corresponds to good faith;

IV - is more beneficial to the party that did not draft the provision, if identifiable; and

V - corresponds to what would be the reasonable negotiation of the parties on the issue discussed, inferred from the other provisions of the transaction and the economic rationality of the parties, considering the information available at the time of its conclusion.

§ 2 The parties may freely agree on rules of interpretation, filling of gaps and integration of legal transactions different from those provided for by law." (NR)

"Art. 421. Contractual freedom shall be exercised within the limits of the social function of the contract.

Sole paragraph. In private contractual relations, the principle of minimal intervention and the exceptionality of contractual revision shall prevail." (NR)

"Art. 421-A. Civil and business contracts are presumed to be paritarian and symmetrical until the presence of concrete elements that justify the removal of this presumption, except for the legal regimes provided for in special laws, also guaranteed that:

I - the negotiating parties may establish objective parameters for the interpretation of the contractual clauses and their assumptions of revision or termination;

II - the allocation of risks defined by the parties must be respected and observed; and

III - contractual revision shall only occur in an exceptional and limited manner."

"Art. 980-A. ...............................................................................................................

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

§ 7 Only the corporate assets of the company shall be liable for the debts of the individual limited liability company, in which case it shall not be confused, in any situation, with the assets of the holder who constitutes it, except in cases of fraud." (NR)

"Art. 1,052. ..............................................................................................................

§ 1

The limited liability company may be constituted by 1 (one) or more persons.

§ 2 If it is unipersonal, the provisions on the articles of association shall apply, where applicable, to the incorporation document of the sole partner." (NR)

"CHAPTER X

OF THE INVESTMENT FUND

' Art. 1,368-C. The investment fund is a community of resources, constituted in the form of a condominium of a special nature, destined for investment in financial assets, goods and rights of any nature.

§ 1 The provisions contained in arts. 1,314 to 1,358-A of this Code do not apply to the investment fund.

§ 2 The Securities and Exchange Commission shall be responsible for regulating the provisions in the

caput of this article.

§ 3 The registration of the regulations of investment funds with the Securities and Exchange Commission is a sufficient condition to guarantee their publicity and the enforceability of effects with respect to third parties.'

'Art. 1.368-D . The regulation of the investment fund may, observing the provisions of the regulation referred to in § 2 of art. 1.368-C of this Law, establish:

I - the limitation of the liability of each investor to the value of their shares;

II - the limitation of liability, as well as parameters for its assessment, of the service providers of the investment fund, before the condominium and among themselves, to the fulfillment of the particular duties of each one, without solidarity; and

III - classes of shares with distinct rights and obligations, with the possibility of constituting segregated assets for each class.

§ 1 The adoption of limited liability by an investment fund constituted without limitation of liability shall only cover facts occurring after the respective change in its regulation.

§ 2 The assessment of liability of service providers must always take into consideration the risks inherent to the investments in the markets in which the investment fund operates and the nature of the obligation of means of its services.

§ 3 The segregated assets referred to in item III of the

caput of this article shall only be liable for obligations linked to the respective class, in the terms of the regulation.'

'Art. 1.368-E . The investment funds are directly liable for the legal and contractual obligations assumed by them, and the service providers are not liable for these obligations, but are liable for the losses they cause when they act with intent or bad faith.

§ 1 If the investment fund with limited liability does not have sufficient assets to answer for its debts, the insolvency rules provided in arts. 955 to 965 of this Code apply.

§ 2 Insolvency may be requested judicially by creditors, by own deliberation of the shareholders of the investment fund, in the terms of its regulation, or by the Securities and Exchange Commission.'

'Art. 1.368-F . The investment fund constituted by specific law and regulated by the Securities and Exchange Commission shall, as applicable, follow the provisions of this Chapter.'"

Art. 8

Art. 85 of Law No. 6.404, of December 15, 1976, shall come into force with the following alterations:

"Art. 85. .....................................................................................................

§ 1 The subscription may be made, under the conditions provided in the prospectus, by letter to the institution, accompanied by the declarations referred to in this article and the payment of the entry.

§ 2 The signature of the list or bulletin referred to in the

caput of this article shall be waived in the case of a public offering whose settlement occurs through a system administered by an entity administering organized securities markets." (NR)

Art. 9 Art. 4 of Law No. 11.598, of December 3, 2007, shall come into force with the addition of the following § 5:

"Art. 4 ..........................................................................................................

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

§ 5 An act of the federal Executive Power shall provide for the minimum classification of low-risk activities, valid for all members of Redesim, observing the National Classification of Economic Activities, in which case the self-declaration of framing shall be sufficient request, until proof to the contrary is presented." (NR)

Art. 10.

Law No. 12.682, of July 9, 2012, shall come into force with the addition of the following art. 2-A:

" Art. 2-A . The storage, in electronic, optical or equivalent media, of public or private documents, composed of data or images, is authorized, observing the provisions of this Law, in specific legislation and in the regulation.

§ 1 After scanning, once the integrity of the digital document is verified in the terms established in the regulation, the original may be destroyed, except for documents of historical value, whose preservation shall observe the provisions of specific legislation.

§ 2 The digital document and its reproduction, in any medium, carried out in accordance with the provisions of this Law and specific legislation, shall have the same probative value as the original document, for all legal purposes, including to meet the supervisory power of the State.

§ 3 After the respective periods of decadence or prescription have elapsed, the documents stored in electronic, optical or equivalent media may be eliminated.

§ 4 The documents digitized in accordance with the provisions of this article shall have the same legal effect conferred on microfilmed documents, in the terms of

Law No. 5.433, of May 8, 1968, and subsequent regulation.

§ 5 An act of the Secretary of Digital Government of the Special Secretariat for Debureaucratization, Management and Digital Government of the Ministry of Economy shall establish the documents whose reproduction shall contain a verifiable authentication code.

§ 6 An act of the National Monetary Council shall provide for compliance with the provisions of § 1 of this article, regarding documents related to operations and transactions carried out in the national financial system.

§ 7 The reproduction of a digital document, on paper or any other physical medium, containing a mechanism for verifying integrity and authenticity, in the manner and with the technique defined by the market, is lawful, and it is up to the individual to fully demonstrate the presence of such requirements.

§ 8 To guarantee the preservation of the integrity, authenticity and confidentiality of public documents, digital certification shall be used in the standard of the Brazilian Public Key Infrastructure (ICP-Brasil)."

Art. 11.

Decree-Law No. 9.760, of September 5, 1946, shall come into force with the following alterations:

" Art. 14 . The decision rendered by the Secretary of Coordination and Governance of Union Property of the Special Secretariat for Privatization, Divestment and Markets of the Ministry of Economy shall be communicated to the appellants who, within 20 (twenty) days, counted from the date of their notification, may file an appeal, without suspensive effect, addressed to the hierarchical superior, in the last instance.” (NR)

“Art. 100. ....................................................................................................................

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

§ 5º If the challenge is considered unfounded, the authority shall submit the appeal to the higher authority, under the terms established in regulation.

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

“ Art. 216 . The Minister of State for the Economy, directly or by act of the Special Secretary for Privatization, Divestment and Markets of the Ministry of Economy, after prior consultation with the Secretary of Coordination and Governance of Union Property, shall issue the acts necessary for the execution of the provisions of this Decree-Law.” (NR)

Art. 12.

Art. 1 of Law No. 6.015, of December 31, 1973, shall now be in force with the addition of the following § 3:

“Art. 1º ........................................................................................................................

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

§ 3 Records may be written, publicized and preserved in electronic media, in compliance with the technological standards established in regulation.” (NR)

Art. 13. Law No. 10.522, of July 19, 2002, shall now be in force with the following amendments:

“ Art. 18-A . A Committee composed of members of the Administrative Council of Tax Appeals, of the Special Secretariat of the Federal Revenue of Brazil of the Ministry of Economy and of the Attorney General's Office of the National Treasury shall issue statements of precedent of the federal tax administration, as provided in an act of the Minister of State for the Economy, which must be observed in the administrative, normative and decision-making acts performed by the aforementioned bodies.”

“ Art. 19. The Attorney General's Office of the National Treasury is exempted from contesting, from offering counterarguments and from filing appeals, and is authorized to withdraw from appeals already filed, provided there is no other relevant ground, in the event that the action or the judicial or administrative decision concerns:

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

II - a theme that is the object of an opinion, in force and approved, by the Attorney General of the National Treasury, which concludes in the same sense as the request of the private party;

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

IV - a theme on which there is a precedent or opinion of the Attorney General of the Union that concludes in the same sense as the request of the private party;

V - a theme based on a legal provision that has been declared unconstitutional by the Federal Supreme Court in diffuse control and has had its execution suspended by resolution of the Federal Senate, or a theme on which there is a binding precedent statement or that has been defined by the Federal Supreme Court in a sense unfavorable to the National Treasury in concentrated constitutionality control;

VI - a theme decided by the Federal Supreme Court, in constitutional matters, or by the Superior Court of Justice, by the Superior Labor Court, by the Superior Electoral Court or by the National Panel for the Uniformization of Jurisprudence, within the scope of their competences, when:

a) it is defined in general repercussion or repetitive appeal; or

b) there is no viability of reversing the thesis established in a sense unfavorable to the National Treasury, according to criteria defined in an act of the Attorney General of the National Treasury; and

VII - a theme that is the object of a precedent of the federal tax administration referred to in art. 18-A of this Law.

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

§ 3 (Revoked);

§ 4 (Revoked);

§ 5 (Revoked);

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

§ 7 (Revoked).

§ 8 The opinion of the Attorney General's Office of the National Treasury that examines the juridicality of normative propositions does not fall under the provisions of item II of the

caput of this article.

§ 9 The exemption referred to in items V and VI of the

caput of this article may be extended to a theme not covered by the judgment, when the determining grounds extracted from the paradigm judgment or consolidated jurisprudence are applicable to it, provided there is no other relevant ground that justifies the challenge in court.

§ 10. The provisions of this article extend, where applicable, to the other means of challenging judicial decisions.

§ 11. The provisions of this article apply to all cases in which the units of the Attorney General's Office of the National Treasury must act as judicial representative or as the authority responsible.

§ 12. The bodies of the Judiciary and the units of the Attorney General's Office of the National Treasury may, by mutual agreement, conduct joint efforts to analyze the classification of cases or appeals in the hypotheses provided for in this article and enter into procedural agreements based on the provisions of art. 190 of Law No. 13.105, of March 16, 2015 (Code of Civil Procedure).

§ 13. Without prejudice to the provisions of § 12 of this article, the Attorney General's Office of the National Treasury shall regulate the execution of procedural legal transactions within its scope of action, including in the administrative or judicial collection of the active debt of the Union." (NR)

"Art. 19-A. The Tax Auditors of the Special Secretariat of the Federal Revenue of Brazil shall not constitute tax credits related to the themes addressed in art. 19 of this Law, observing:

I - the provisions of the opinion referred to in item II of the

caput of art. 19 of this Law, which shall be approved in the form of art. 42 of Complementary Law No. 73, of February 10, 1993, or which shall have agreement with its application by the Special Secretariat of the Federal Revenue of Brazil of the Ministry of Economy;

II - the opinion referred to in item IV of the

caput of art. 19 of this Law, which shall be approved in the form of the provisions of art. 40 of Complementary Law No. 73, of February 10, 1993, or which, when not approved by order of the President of the Republic, shall have agreement with its application by the Minister of State for the Economy; or

III - in the cases addressed in item VI of the

caput and § 9 of art. 19 of this Law, the Attorney General's Office of the National Treasury shall express its opinion on the matters covered by these provisions.

§ 1 The Tax Auditors of the Special Secretariat of the Federal Revenue of Brazil of the Ministry of Economy shall adopt, in their decisions, the understanding to which they are bound, including for the purposes of ex officio review of the assessment and administrative repetition of undue payment.

§ 2 The provisions of this article apply, where applicable, to those responsible for withholding taxes and, when issuing expert reports to attest to the existence of conditions that generate tax exemptions, to official medical services."

"Art. 19-B. The other bodies of the public administration that administer tax and non-tax credits subject to registration and collection by the Attorney General's Office of the National Treasury are exempt from constituting and promoting collection based on the hypotheses of exemption addressed in art. 19 of this Law.

Sole paragraph. The application of the provisions of the

caput of this article shall observe, where applicable, the provisions of art. 19-A of this Law."

"Art. 19-C. The Attorney General's Office of the National Treasury may waive the practice of procedural acts, including the withdrawal of appeals filed, when the patrimonial benefit sought with the act does not meet the criteria of rationality, economy and efficiency.

§ 1 The provisions of the

caput of this article include the establishment of value parameters for waiving the practice of procedural acts.

§ 2 The application of the provisions of this article shall not imply recognition of the merits of the request made by the plaintiff.

§ 3 The provisions of this article apply, including, to the performance of the Attorney General's Office of the National Treasury within the scope of administrative tax litigation."

"Art. 19-D. The Attorney General's Office of the Union, the Federal Attorney General's Office and the Attorney General's Office of the Central Bank of Brazil are subject, where applicable, to the provisions of arts. 19, 19-B and 19-C of this Law, without prejudice to the provisions of Law No. 9,469, of July 10, 1997.

(Revoked by Provisional Measure No. 1,090, of 2021)

(Revoked by Law No. 14,375, of 2022)

§ 1 The bodies of the direct federal public administration, represented by the Attorney General's Office of the Union, and the autarchies and public foundations, represented by the Federal Attorney General's Office or by the Attorney General's Office of the Central Bank of Brazil, are subject, where applicable, to the provisions of art. 19-B of this Law.

§ 2 An act of the Attorney General of the Union shall regulate the provisions of this article."

"Art. 20. The files of tax executions of debts registered in the active debt of the Union by the Attorney General's Office of the National Treasury or collected by it, with a consolidated value equal to or less than that established in an act of the Attorney General of the National Treasury, shall be archived, without removal from distribution, upon request of the Attorney of the National Treasury.

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

Art. 14.

Law No. 8,934, of November 18, 1994, shall come into force with the following amendments:

"Art. 4 The National Department of Business Registration and Integration (Drei) of the Secretariat of Digital Government of the Special Secretariat of Debureaucratization, Management and Digital Government of the Ministry of Economy has the purpose:

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

Sole paragraph. The national registry referred to in item IX of the

caput of this article shall be maintained with information originating from the state registry of companies, prohibiting the requirement of filling out a form by the entrepreneur or the provision of new data or information, as well as the charging of a price for including the information in the national registry." (NR)

"Art. 31. The decision acts shall be published on the website of the world wide web of the commercial board of the respective federative entity." (NR)

"Art. 32. ......................................................................................................................

§ 1 The acts, documents and declarations that contain merely registration information shall be automatically registered if they can be obtained from other databases available in public bodies.

§ 2 An act of the National Department of Business Registration and Integration shall define the acts, documents and declarations that contain merely registration information." (NR)

"Art. 35. ......................................................................................................................

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

VIII - (revoked).

Sole paragraph. The registration of the constitutive acts and their amendments and terminations shall occur regardless of prior government authorization, and the public bodies shall be informed by the National Network for the Simplification of the Registration and Legalization of Companies and Businesses (Redesim) regarding the registrations in which they express interest.” (NR)

“Art. 41. .....................................................................................................................

I - ..................................................................................................................................

a) of the acts of incorporation of corporations;

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

Sole paragraph. The filing requests referred to in item I of the

caput of this article shall be decided within 5 (five) business days, counted from the date of their receipt, under penalty of the acts being considered filed, upon request of the interested parties, without prejudice to the examination of the legal formalities by the legal department.” (NR)

“Art. 42. ......................................................................................................................

§ 1º ..............................................................................................................................

§ 2º The filing requests not provided for in item I of the

caput of art. 41 of this Law shall be decided within 2 (two) business days, counted from the date of their receipt, under penalty of the acts being considered filed, upon request of the interested parties, without prejudice to the examination of the legal formalities by the legal department.

§ 3º The filing of the constitutive acts and amendments not provided for in item I of the

caput of art. 41 of this Law shall have the registration automatically granted if the following requirements are met:

I - approval of the prior consultation of the feasibility of the business name and the feasibility of location, when the act requires it; and

II - use by the applicant of the standard instrument established by the National Department of Business Registration and Integration (Drei) of the Digital Government Secretariat of the Special Secretariat for Debureaucratization, Management and Digital Government of the Ministry of Economy.

§ 4º The filing of the termination acts not provided for in item I of the

caput of art. 41 of this Law shall have the registration automatically granted in the case of use by the applicant of the standard instrument established by Drei.

§ 5º In the hypotheses dealt with in §§ 3º and 4º of the

caput of this article, the analysis of compliance with the legal formalities shall be made subsequently, within 2 (two) business days, counted from the date of the automatic granting of the registration.

§ 6º After the analysis referred to in § 5º of this article, the identification of the existence of a defect shall entail:

I - the cancellation of the filing, if the defect is incurable; or

II - the observance of the procedure established by Drei, if the defect is curable.” (NR)

“Art. 44. ......................................................................................................................

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

III - Appeal to the National Department of Business Registration and Integration.” (NR)

“ Art. 47 . From the decisions of the plenary, an appeal lies to the National Department of Business Registration and Integration as the last administrative instance.

Sole paragraph. (Revoked).” (NR)

“ Art. 54 . The proof of publicity of corporate acts, when required by law, shall be made by annotation in the records of the commercial board upon presentation of the page of the Official Gazette, in its electronic version, and the attachment of the mentioned page is waived.” (NR)

“ Art. 55. It is incumbent upon the National Department of Business Registration and Integration to propose the elaboration of the price table for services pertaining to the Public Registry of Mercantile Companies, in the part relating to acts of a federal nature, as well as to specify the acts to be observed by the commercial boards in the elaboration of their local tables.

§ 1º .................................................................................................................

§ 2º It is prohibited to charge a price for the service of filing documents relating to the termination of the registration of the individual entrepreneur, the individual limited liability company (Eireli) and the limited liability company.” (NR)

“Art. 63. .........................................................................................................

§ 1º A copy of a document, authenticated in the form provided for by law, shall dispense with a new comparison with the original document.

§ 2º The authentication of the document may be performed by means of comparison between the original document and its copy by the servant to whom the document is presented.

§ 3º The authentication referred to in § 1º of the

caput of this article is waived when the lawyer or the accountant of the interested party declares, under their personal responsibility, the authenticity of the copy of the document.” (NR)

“ Art. 65-A . The acts of constitution, amendment, transformation, incorporation, merger, spin-off, dissolution and termination of registration of entrepreneurs and legal entities may also be carried out by means of an electronic system created and maintained by the federal public administration.”

Art. 15. The Consolidation of Labor Laws, approved by Decree-Law No. 5.452, of 1 May 1943, shall come into force with the following amendments:

“Art. 13. .........................................................................................................

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

§ 2º The Work and Social Security Booklet (CTPS) shall comply with the models that the Ministry of Economy adopts.

§ 3º (Revoked).

§ 4 (Revoked).” (NR)

“Art. 14. The CTPS will be issued by the Ministry of Economy preferably in electronic means.

Sole paragraph. Exceptionally, the CTPS may be issued in physical means, provided that:

I - in the decentralized units of the Ministry of Economy that are enabled for issuance;

II - through an agreement, by federal, state and municipal agencies of direct or indirect administration;

III - through an agreement with notary and registration services, at no cost to the administration, guaranteeing the security conditions of the information.” (NR)

“Art. 15. The procedures for issuing the CTPS to the interested party will be established by the Ministry of Economy in its own regulation, with priority given to issuance in electronic format.” (NR)

“Art. 16. The CTPS will have as the unique identification of the employee the registration number in the Individual Taxpayer Registry (CPF).

I - (revoked);

II - (revoked);

III - (revoked);

IV - (revoked).

Sole paragraph. (Revoked).

a) (revoked);

b) (revoked).” (NR)

“ Art. 29. The employer will have a period of 5 (five) business days to record in the CTPS, in relation to the workers it hires, the date of admission, the remuneration and special conditions, if any, and may adopt a manual, mechanical or electronic system, according to instructions to be issued by the Ministry of Economy.

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

§ 6 The communication by the worker of the CPF registration number to the employer is equivalent to the presentation of the CTPS in digital means, and the employer is exempt from issuing a receipt.

§ 7 The electronic records generated by the employer in the computerized systems of the CTPS in digital means are equivalent to the annotations referred to in this Law.

§ 8 The worker must have access to the information in their CTPS within up to 48 (forty-eight) hours from its annotation.” (NR)

“Art. 40. The CTPS regularly issued and annotated will serve as proof:

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

II - (revoked);

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

“Art. 74. The work schedule will be recorded in the employee register.

§ 1 (Revoked).

§ 2 For establishments with more than 20 (twenty) workers, the recording of entry and exit times will be mandatory, in a manual, mechanical or electronic register, according to instructions issued by the Special Secretariat of Social Security and Labor of the Ministry of Economy, and pre-marking of the rest period is permitted.

§ 3 If the work is performed outside the establishment, the employees' schedule will be recorded in the manual, mechanical or electronic register in their possession, without prejudice to the provisions of the

caput of this article.

§ 4 The use of time recording by exception to the regular work schedule is permitted, through written individual agreement, collective bargaining agreement or collective labor agreement.” (NR)

“Art. 135. ...................................................................................................................

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

§ 3 In cases where the employee has the CTPS in digital means, the annotation will be made in the systems referred to in § 7 of art. 29 of this Consolidation, in the form of the regulation, and the annotations referred to in §§ 1 and 2 of this article are waived.” (NR)

Art. 16.

The Digital Bookkeeping System for Tax, Social Security and Labor Obligations (eSocial) will be replaced, at the federal level, by a simplified digital bookkeeping system for social security, labor and tax obligations.

Sole paragraph. The provisions of the

caput of this article apply to the accessory obligations to the digital version managed by the Brazilian Federal Revenue of the Production and Inventory Control Book of the Special Secretariat of the Brazilian Federal Revenue (Block K).

Art. 17. The validity and effectiveness or the effects of the declaratory acts of the Attorney-General of the National Treasury, approved by the respective Minister of State and issued up to the date of publication of this Law, are preserved, under the terms of item II of the

caput of art. 19 of Law No. 10.522, of July 19, 2002.

Art. 18.

The effectiveness of the provisions of item X of the

caput of art. 3 of this Law is conditioned to regulation by an act of the federal Executive Power, observing that:

I - for private documents, any means of proving the authorship, integrity and, if necessary, confidentiality of documents in electronic form is valid, provided that it is chosen by mutual agreement between the parties or accepted by the person to whom the document is opposed; and

II - regardless of acceptance, the digitization process that employs the use of certification under the standards of the Brazilian Public Key Infrastructure (ICP-Brasil) shall guarantee integrity, authenticity and confidentiality for public and private documents.

Art. 19.

The following are revoked:

I - Delegated Law No. 4, of 26 September 1962;

II - the following provisions of Decree-Law No. 73, of 21 November 1966:

a) item III of the

caput of art. 5; and

b) item X of the

caput of art. 32;

III - Law No. 11,887, of 24 December 2008;

IV - (VETOED);

V - the following provisions of the Consolidation of Labor Laws, approved by Decree-Law No. 5,452, of 1 May 1943:

a) art. 17;

b)

art. 20;

c)

art. 21;

d)

art. 25;

e)

art. 26;

f)

art. 30;

g)

art. 31;

h)

art. 32;

i)

art. 33;

j)

art. 34;

k)

item II of art. 40;

l)

art. 53;

m)

art. 54;

n)

art. 56;

o) art. 141;

p) sole paragraph of art. 415;

q)

art. 417;

r)

art. 419;

s)

art. 420;

t)

art. 421;

u)

art. 422; and

v)

art. 633;

VI - the following provisions of Law No. 8,934, of 18 November 1994:

a) sole paragraph of art. 2;

b) item VIII of the

caput of art. 35;

c) art. 43; and

d) sole paragraph of art. 47.

Art. 20.

This Law enters into force:

I - (VETOED);

II - on the date of its publication, for the other articles.

Brasília, 20 September 2019; 198th of Independence and 131st of the Republic.

JAIR MESSIAS BOLSONARO

Paulo Guedes

Luiz Henrique Mandetta

This text does not replace the one published in the DOU of 20.9.2019 - Extra edition

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